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Tax law
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How do I change my provisional income tax assessment?

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Detailed explanation, checklist and sources

Update an estimate that no longer fits your situation through Mijn Belastingdienst. Check the whole year and all the information. Whether you can still make a change depends on your filing deadline and whether you have already filed a return for that year.

On this page

1. Check the type of assessment

This guidance concerns a Dutch provisional income tax assessment. A provisional assessment is based on an estimate. A new job, changed income, a move or different deductions may make an update sensible. The Belastingdienst states that making this change is not compulsory. You do not lodge an ordinary objection against this provisional assessment itself; a final assessment or a decision rejecting requested changes requires a different route.

Belastingdienst · Wanneer aanpassen verstandig is ↗

2. Estimate the whole year's figures

Gather current annual figures rather than relying only on your latest monthly salary. Record what you expect to receive or deduct over the entire tax year and why. Also check information that has stayed the same. A higher or lower provisional amount is not a final calculation of your eventual tax liability.

Belastingdienst · Voorlopige aanslag wijzigen ↗

Belastingdienst · Wanneer aanpassen verstandig is ↗

3. Make the change in Mijn Belastingdienst

Log in directly to Mijn Belastingdienst and choose the correct year and the option to change the provisional assessment. Complete all sections, check the result and sign. For a joint request, each tax partner signs using their own DigiD. You must submit the request and receive confirmation; saving it alone does not complete the application.

Belastingdienst · Voorlopige aanslag wijzigen ↗

4. Check the deadline

If you have already filed a return for that year, you can no longer change its provisional assessment. If you received a filing invitation, you can make the change until the filing deadline, including any extension granted. Without an invitation, the general deadline is 1 May after the tax year; after that, use the tax-return route.

Belastingdienst · Uiterste wijzigingsdatum ↗

5. Check the response and other schemes

The Belastingdienst states that a response usually takes four to five weeks, and no more than eight weeks. Check the document you receive and keep any payment instructions. Changing this assessment does not automatically change your benefits: use the separate toeslagen route. A changed provisional amount also does not automatically cancel earlier payment instalments. Did you change your provisional assessment for 2026 after 15 October 2026? The Belastingdienst does not automatically carry that change over to 2027. Also check your provisional assessment for 2027 and amend it separately if needed.

Belastingdienst · Voorlopige aanslag wijzigen ↗

6. Keep the basis for your estimate

The checklist and timeline help you organise your estimate and correspondence. Do not enter DigiD, BSN or bank details here. Use the official portal for the request. If a change is rejected, a deadline has been missed or a final assessment differs, you can use our own assistance form to have the appropriate next step assessed.

Belastingdienst · Voorlopige aanslag wijzigen ↗

Belastingdienst · Uiterste wijzigingsdatum ↗

7. No provisional assessment? Prepare your first application

A provisional income-tax assessment lets you pay tax or receive an expected refund during the year. It is an estimate, not a final award or benefit. An excessive refund may have to be repaid. Estimate all annual income, withholding, home, assets and supported deductions realistically. Use the official application in Mijn Belastingdienst for the correct year and residence situation; check reused old figures. Each partner signs a joint application with their own DigiD. Never share login details. First check whether you already filed that year’s return: you can no longer apply then. Otherwise the invitation deadline, including granted extension, applies; without an invitation, it is 1 May after that year. Keep the receipt and application PDF. The official instructions say a response usually arrives within four, at latest eight weeks. Read the assessment for payment or refund arrangements; do not invent payment instructions. Review your annual estimate and use this page’s amendment steps when circumstances change. The final return remains separate. This preparation submits no application.

BD eerste aanvraag ↗

BD waarom ↗

BD uiterste datum ↗

Will my benefits be updated at the same time?

No. Changing a provisional income tax assessment does not update your information with Dienst Toeslagen. Check both schemes separately and keep the confirmations.

Documents to prepare

Prepare your next stepFill in and save · Word

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Tax year and type of assessment received

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Record what happened, when, the response and where to find the letter, message or photo. Mark uncertain dates.

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Your entries are not saved automatically. Choose Save and continue later to store this preparation, including your timeline, in My overview. Wait for confirmation and save new changes again. You can also download a Word file without an account.

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For each event, note the date, what happened and where the evidence is kept. Example: 3 October — letter received — correspondence folder.

Describe the solution you would like, such as an explanation of a deduction and repayment of the outstanding amount.

For example: which document is missing, who can provide it and what should I do first?

Record the date and its source. If unknown, note this and check promptly. This tool does not calculate or monitor deadlines.

After your conversation

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Clear entries

Download anything you want to keep first. Clearing cannot be undone.

  • Tax year and type of assessment received
  • Current provisional assessment and latest amendment
  • Expected annual income and relevant deductions
  • Unchanged information checked again
  • Return already submitted? Invitation date and any extension granted
  • Submitted amendment, confirmation and new correspondence

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Request help through our chat. We assess which professional fits your question. Review your details before sending. A request is not yet an instruction to provide services.

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Sources

Need personal assistance? Request a lawyer through our chat. We explain the next step; submitting a request does not engage a lawyer. The links below support the legal information.

Belastingdienst · Voorlopige aanslag wijzigen ↗Belastingdienst · Uiterste wijzigingsdatum ↗Belastingdienst · Wanneer aanpassen verstandig is ↗BD eerste aanvraag ↗BD waarom ↗BD uiterste datum ↗

Sources may be in Dutch. General information about Dutch law, not individual legal advice.

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