In December and January, around 3.7 million private individuals and business owners will receive a provisional income tax assessment for 2026 from the Dutch Tax and Customs Administration (Belastingdienst). Some people have already received theirs. The provisional assessments that require payment will arrive in January. A provisional assessment allows you to pay your taxes in instalments or receive a refund. Even if you are entitled to AOW (state pension), you may receive a provisional assessment from the Tax and Customs Administration — sometimes even without having requested one. Read here everything you need to know about the provisional assessment.
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Go to website Belastingdienst (Tax Authority)What is the provisional income tax assessment?
The provisional assessment is an estimate calculated by the Tax and Customs Administration based on the information they currently have — for example, your most recent final income tax assessment. With the provisional income tax assessment, you can pay part of your tax bill each month instead of paying the entire amount afterwards in one go. The advantage is that when you receive your final assessment after filing your 2026 income tax return, you will have to pay less — or possibly nothing at all. If you receive a provisional assessment (or have requested one yourself), you will usually receive it automatically again each year.
Why am I receiving a provisional assessment (without having requested one)?
Have you reached the AOW entitlement age? And have you filed your 2024 income tax return and received your final assessment? If so, you may receive a provisional income tax assessment for 2026 in January, even if you did not request one. You receive a provisional assessment because the Tax and Customs Administration expects that you will have to pay a significant amount of income tax in the coming year. They calculate this in advance for 2026 to prevent you from having to pay a large amount all at once when you file your 2026 tax return. This is why it is important to carefully check the details of the provisional assessment.
Multiple sources of income
Do you receive an additional pension alongside your AOW? If so, you receive payments from several organisations. In this situation, you may end up owing more tax than is withheld by the various paying agencies. This is because the combined income (such as multiple pensions, salary, or business income) may push your total income into a higher tax bracket. It may also happen that the payroll tax credit (loonheffingskorting) is applied by more than one payer. In that case, you will have to pay extra when filing your income tax return. It is advisable to have only one paying agency apply the payroll tax credit — or to ensure that none of the payments besides your AOW apply it. When you file your tax return at the end of the year, the correct amount of tax credit will then be calculated.
Why is it important to carefully check the information in the provisional assessment?
As mentioned, the Tax and Customs Administration bases the provisional assessment on information they currently have.
Your personal or financial situation may have changed, which could affect your provisional assessment.
It is therefore wise to carefully check the details once you receive the assessment to ensure everything is correct for 2026.
If something is incorrect, update the information via Mijn Belastingdienst on belastingdienst.nl (in Dutch).
How can I change my provisional assessment?
To check or change your assessment, log in to Mijn Belastingdienst. Click "Inkomstenbelasting" and then "Voorlopige aanslag". Review your information and adjust any amounts that will change. Take your time when making updates. More information about checking the provisional assessment and situations in which updating it is advisable can be found on the Tax and Customs Administration’s website.
After submitting your changes, the Tax and Customs Administration will review them. You will usually receive an updated provisional assessment within 6 to 8 weeks, often sooner. They may contact you if they have questions or if not all changes can be processed. After your explanation, they will assess whether the changes can still be applied.
Where can I go with questions about my provisional assessment?
The Tax and Customs Administration is happy to help you with any questions about the provisional assessment. Support is available online, by phone, at a tax office, or at a support point. Assistance is free of charge. You can easily book an appointment at: belastingdienst.nl/hulp-bij-va (in Dutch).
You can contact the Tax and Customs Administration
The information on this page has been provided to Philips Pensioenfonds to inform participants who receive AOW about the provisional tax assessment. If you have substantive questions about taxes, you can contact the Tax and Customs Administration.
Visit belastingdienst.nl/voorlopigeaanslag (in Dutch) for more information and an overview of the available support options. This page also includes a tool to check your new monthly amount after making changes.
Are you unable to work it out? Are you unsure about what to enter? Or would you prefer someone to look along with you? Then do it together. The Tax and Customs Administration is happy to help. Support is available online, by phone, or at a tax office or support point. Assistance is free of charge. You can easily schedule an appointment at belastingdienst.nl/hulp-bij-va (in Dutch).