Income tax
Applying for a 2025 provisional income tax assessment? Here’s how to avoid surprises
Expect to make a profit in 2025? Apply for a provisional assessment yourself: you’ll pay in monthly instalments and avoid having to pay tax for two years at once in 2026.
Applying for a 2025 provisional income tax assessment? Here’s how to avoid surprises
Do you expect to make a profit in 2025 with your sole proprietorship or general partnership (vof)? And haven’t you received a provisional assessment from the Dutch Tax and Customs Administration (Belastingdienst) yet? Then it’s wise to apply for a 2025 provisional income tax assessment yourself.
Why apply for a provisional assessment?
With a provisional assessment, you pay an estimate of your income tax for the current year in advance. You can pay this amount in monthly instalments, so you don’t have to pay a large sum in one go when you file your return.
Not receiving a provisional assessment, and so paying nothing in 2025? Then the bill only arrives in 2026, once you file your 2025 return. On top of that, the Tax Administration can immediately impose a provisional assessment for 2026, which means you may have to pay tax for two years at once within a short period. That can add up quickly.
Benefits of a provisional assessment
✅ Pay in instalments: spread your tax burden over the year.
✅ Better insight into your cash flow: you know where you stand financially.
✅ No double burden in 2026: avoid having to settle two years at once.
Need help applying?
Applying for a provisional assessment can take some figuring out, especially if you don’t deal with the Tax Administration every day. Scherp! is happy to help.
We make sure your provisional assessment matches your expected profit, so you don’t pay too much or too little.
💬 Feel free to contact us, and together we’ll look at what suits your situation best.
Have a question or want to make an appointment?
Feel free to contact us by email, phone or the contact form.
