February 5th, 2026
What is a preliminary tax assessment?
In the Netherlands income tax is payable or refundable after the Dutch tax authorities issue a tax assessment. Many taxpayers receive a preliminary tax assessment early in the year.
A preliminary tax assessment is an estimate issued by the Dutch tax authorities of the income tax you are expected to pay or receive for that year. The objective is to prevent unexpected large payments at the end of the year. Based on this estimate, you either pay tax or receive a tax refund in advance via monthly installments.
However, in some cases the preliminary tax assessment may be based on information about your income and/or personal situation, which may no longer be accurate if your circumstances change during the year. This calls for a careful review of your preliminary tax assessment.
Why review your preliminary tax assessment?
A timely review ensures your assessment is correct and offers clear benefits:
- Avoid unexpected tax bills by spreading payments throughout the year.
- Reduce or avoid tax interest on underpaid tax.
- Improve cash flow and budgeting certainty.
- Receive refunds sooner, if applicable.
- Reduce administrative hassle – avoid the risk of objections or collection procedures.
Receiving vs. requesting a preliminary tax assessment
You may want to request or update a preliminary tax assessment if you expect your income or personal situation to change throughout the year. This may include starting or ending employment, receiving a bonus, becoming self-employed, or changes in deductions.
Requesting a preliminary tax assessment helps ensure your tax payments or refunds better reflect your actual situation.
There are two ways to obtain your preliminary tax assessment:
Receiving it automatically
Many taxpayers automatically receive a preliminary tax assessment from the Dutch tax authorities, usually by post or via their digital tax portal (‘Mijn Belastingdienst’).
The assessment is based on your income tax returns from an earlier year. Based on this assessment, you pay monthly installments or receive a monthly provisional refund.
Requesting it manually
If you have not received one, it is possible to request a preliminary tax assessment directly from the Dutch tax authorities. This can be done for the current year but also for previous years, including 2025.
If you expect to owe a significant amount for an earlier year, you will have to pay the tax via a lump sum. Doing so can help you avoid tax interest, which in 2025 is 6.5% on underpaid income tax.
By requesting or updating a preliminary tax assessment, you reduce the risk of paying this extra charge. If you are entitled to a refund for a past year, you will receive the refund via a lump sum. Broadstreet can assist in requesting and reviewing the assessment to ensure it is accurate.
How Broadstreet can help
As a boutique tax advisory firm, Broadstreet reviews your preliminary tax assessment to ensure it is both correct and optimized for your specific situation.
Preliminary tax assessments are often based on outdated or incomplete information, and changes in income, job transitions, or bonuses can lead to significant corrections later. In addition, Dutch tax rules can be complex, particularly for international clients.
We provide advice tailored to your circumstances, helping you avoid surprises and navigate your taxes with confidence.
