Expat tax guide · glossary
voorlopige aanslag
provisional assessment
voorlopige aanslag is a provisional tax assessment from the Belastingdienst. You pay estimated income tax in monthly instalments during the year, so the final bill after filing is smaller, or you receive a refund if you overpaid during those months.
How it works in practice
Maya can request a voorlopige aanslag so estimated income tax leaves her account monthly instead of as one spring bill. Kwartaal's Money screen surfaces that choice next to her set-aside figure.
Figures: tax year 2026
In a sentence
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Frequently asked questions
- What is a voorlopige aanslag?
- A provisional tax assessment from the Belastingdienst. You pay estimated income tax in monthly instalments during the year rather than one large payment after filing.
- Should I request a voorlopige aanslag?
- If your expected tax bill is over €100 and you prefer spreading payments, yes. It avoids a large lump sum in the spring.
Kwartaal explains this in your own numbers.
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