{"id":2203,"date":"2026-11-05T09:00:00","date_gmt":"2026-11-05T08:00:00","guid":{"rendered":"https:\/\/doradcy.nl\/?p=2203"},"modified":"2026-11-03T08:46:40","modified_gmt":"2026-11-03T07:46:40","slug":"voorlopige-aanslag-2027-explained","status":"publish","type":"post","link":"https:\/\/doradcy.nl\/en\/voorlopige-aanslag-2027-explained\/","title":{"rendered":"Voorlopige aanslag 2027 (provisional tax assessment in the Netherlands): what it is and how to change it"},"content":{"rendered":"\n
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Short answer:<\/strong> The voorlopige aanslag 2027 is the Belastingdienst’s provisional estimate of your 2027 income tax. If you already have one, it arrives automatically in the second half of December 2026. Change it in Mijn Belastingdienst, normally until 1 May next year, unless an aangiftebrief (a letter asking you to file) has arrived. Pay once or in instalments (up to 11).<\/p>\n<\/blockquote>\n\n\n\n

Published: 5 November 2026 \u00b7 Updated: 5 November 2026 \u00b7 Author: Zesp\u00f3\u0142 DoradcyNL, Schiedam<\/p>\n\n\n\n

Quick links:<\/strong><\/p>\n\n\n\n

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  1. What is a voorlopige aanslag?<\/a><\/li>\n\n\n
  2. When does the voorlopige aanslag 2027 arrive?<\/a><\/li>\n\n\n
  3. When is it worth changing a voorlopige aanslag?<\/a><\/li>\n\n\n
  4. How do you change a voorlopige aanslag?<\/a><\/li>\n\n\n
  5. Until when can you change it?<\/a><\/li>\n\n\n
  6. How and by when do you pay?<\/a><\/li>\n\n\n
  7. How much will you owe if the estimate is too low?<\/a><\/li>\n\n\n
  8. What is the Zvw part of a voorlopige aanslag?<\/a><\/li>\n\n\n
  9. What if you live in Poland?<\/a><\/li>\n\n\n
  10. Does changing it also change your benefits (toeslagen)?<\/a><\/li>\n\n\n
  11. How can we help?<\/a><\/li>\n\n\n
  12. FAQ<\/a><\/li>\n\n\n
  13. Sources<\/a><\/li>\n<\/ol>\n\n\n\n

    If you have a voorlopige aanslag, every December a letter arrives with a new amount and no explanation. There is one trap worth knowing about in advance: changes reported after 15 October are not carried over to 2027, so the December amount may rest on old data. Below: what is in the letter, how to check it and how to change the advance. Situation as of 5 November 2026.<\/p>\n\n\n\n

    What is a voorlopige aanslag?<\/h2>\n\n\n\n

    A voorlopige aanslag is a provisional decision in which the Belastingdienst estimates your income tax for the year in advance and spreads it over instalments or monthly refunds. Think of it as an advance payment, although it works both ways: sometimes you pay, and sometimes you receive a refund every month.<\/p>\n\n\n\n

    There are three kinds, and they are easy to mix up:<\/p>\n\n\n\n

    Type<\/th>When you have it<\/th>Example<\/th><\/tr><\/thead>
    Monthly refund<\/td>You expect a refund, so the tax office pays it out in instalments instead of making you wait for the aangifte<\/td>Mortgage interest, large deductions<\/td><\/tr>
    Amount to pay<\/td>You have income on which no tax is withheld as you go<\/td>Own business, income outside a job<\/td><\/tr>
    Voorlopige aanslag Zvw<\/td>You owe the income-related health insurance contribution on income where no employer pays it<\/td>Own-business income next to a job<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    If you only have a job and no deductions, you usually do not get one at all, because tax is withheld from your pay. You will find more on annual returns on our blog<\/a>.<\/p>\n\n\n\n

    When does the voorlopige aanslag 2027 arrive?<\/h2>\n\n\n\n

    If you have a voorlopige aanslag for 2026, the Belastingdienst extends it to 2027 by itself and sends it from early December, with the first letters usually reaching mailboxes in the second half of December 2026. You do not have to submit anything. You do have to open the letter and check whether the amount still makes sense. The form for a new request or a change is available from 1 December.<\/p>\n\n\n\n

    Date<\/th>What happens<\/th><\/tr><\/thead>
    Until 15 October 2026<\/td>Changes to your 2026 voorlopige aanslag are carried over to 2027 automatically. Changes after this date are not<\/td><\/tr>
    From 1 December 2026<\/td>The 2027 form is available in Mijn Belastingdienst<\/td><\/tr>
    Second half of December 2026<\/td>First voorlopige aanslag 2027 letters arrive (automatic extension)<\/td><\/tr>
    Normally until 1 May 2028<\/td>Last day to request or change it, if you have not received an aangiftebrief<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    The December dates vary, so if your mailbox is still empty, do not panic.<\/p>\n\n\n\n

    The 15 October trap<\/h3>\n\n\n\n

    If you changed your 2026 voorlopige aanslag after 15 October, the Belastingdienst does not carry that change over to 2027. In December you get an advance based on the old data, even though you only just fixed everything. This applies, for example, when a new, lower salary was reported in November and it seems sorted. Check the December decision and submit the change again if needed.<\/p>\n\n\n\n

    The 2027 amounts are still a government proposal: Belastingplan 2027 is waiting for votes in the Tweede Kamer and Eerste Kamer (more in our article on Dutch tax changes in 2027<\/a>). The amounts in the December letter may therefore differ somewhat from what parliament adopts later, so check them again after the vote. The tax office corrects the difference at the final assessment at the latest, and before that you can ask for a new advance with the new amounts.<\/p>\n\n\n\n

    When is it worth changing a voorlopige aanslag?<\/h2>\n\n\n\n

    It stops fitting as soon as your financial situation differs from the year the tax office took its data from. Changing it is not compulsory, but the Belastingdienst itself says a voorlopige aanslag is always an estimate, and correcting it prevents surprises.<\/p>\n\n\n\n

    What changed<\/th>What you usually need to correct<\/th><\/tr><\/thead>
    You earn more or less, or changed jobs<\/td>Income from employment<\/td><\/tr>
    You start or stop your own business<\/td>Profit from business<\/td><\/tr>
    You buy or sell a home, or your mortgage interest changes<\/td>Details of the home, mortgage and financing costs<\/td><\/tr>
    You retire<\/td>Pension and benefit income<\/td><\/tr>
    Marriage, living together, divorce, death of a partner<\/td>Fiscal partner details and shared items<\/td><\/tr>
    New deductions, such as gifts, medical costs or alimony<\/td>Deduction items<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    We show the example of side income next to a job further down.<\/p>\n\n\n\n

    How do you change a voorlopige aanslag?<\/h2>\n\n\n\n

    You change it yourself online in Mijn Belastingdienst in four steps, and the whole request fits into one afternoon if you have your data at hand.<\/p>\n\n\n\n

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    1. Prepare your data.<\/strong> You need your DigiD, your BSN (and your partner’s and children’s, if relevant), your IBAN, and current figures for income, accounts, home, mortgage and deductions. You fill in everything, including what did not change.<\/li>\n\n\n
    2. Log in.<\/strong> Go to Mijn Belastingdienst with your DigiD and choose \u201cIk woon in Nederland en wil mijn voorlopige aanslag wijzigen\u201d (if you live in the Netherlands).<\/li>\n\n\n
    3. Fill in the form.<\/strong> You can let the tax office pre-fill it with data from your aangifte. Use that, but check every item, because some of it will be out of date.<\/li>\n\n\n
    4. Sign and send.<\/strong> You sign with your DigiD and click \u201cVerzenden\u201d.<\/li>\n<\/ol>\n\n\n\n

      After sending you see a confirmation page. The answer usually comes within 4 to 5 weeks, sometimes longer, but the Belastingdienst always replies within 8 weeks. We also describe the online request to change a voorlopige aanslag<\/a> on a separate page (in Polish). If you would rather not do it on your own, we can fill it in with you at our office.<\/p>\n\n\n\n

      Until when can you change a voorlopige aanslag?<\/h2>\n\n\n\n

      Normally until 1 May of the following year, so until 1 May 2028 for the 2027 assessment, but only if you have not received an aangiftebrief first. If a letter asking you to file arrives, the date on that letter or your uitstel (extension) deadline counts. Once you have filed your aangifte, you can no longer change it.<\/p>\n\n\n\n

      How and by when do you pay a voorlopige aanslag?<\/h2>\n\n\n\n

      The deadline depends on the date on the decision, and you pay in one go or in up to 11 instalments. Always take the exact dates from your own decision, because those are binding. The Belastingdienst gives four examples that show the principle well.<\/p>\n\n\n\n

      Belastingdienst example<\/th>Date on decision<\/th>Amount<\/th>Instalments<\/th>Last payment<\/th><\/tr><\/thead>
      1<\/td>28 January 2026<\/td>\u20ac1.210<\/td>11 \u00d7 \u20ac110, first by 28 February 2026<\/td>31 December 2026<\/td><\/tr>
      2<\/td>12 June 2026<\/td>\u20ac1.320<\/td>6 \u00d7 \u20ac220, first by 12 July 2026<\/td>31 December 2026<\/td><\/tr>
      3<\/td>1 December 2026<\/td>\u20ac560<\/td>none, too late for 2 instalments<\/td>one payment by 12 January 2027<\/td><\/tr>
      4<\/td>1 May 2026 (advance for 2025, after year end)<\/td>\u2013<\/td>\u2013<\/td>by 12 June 2026 (6 weeks)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

      Example 3 shows that a decision from early December can be payable in one go within a few weeks. For a single payment you pay at the latest one month after the date on the decision. In instalments, the first payment is also due at the latest one month after that date, and the last one must arrive before the end of the year. If there is no longer time for two instalments, you pay everything within 6 weeks. You can also ask for automatische incasso, and for a single payment you can pay via iDEAL (the button on the Belastingdienst site is called \u201ciDEAL | Wero\u201d).<\/p>\n\n\n\n

      How much will you owe if the estimate is too low?<\/h2>\n\n\n\n

      You pay the difference with the final assessment, and interest on tax (belastingrente) may be added on top. It is easiest to see in numbers, so here is an illustration.<\/p>\n\n\n\n

      Peter (a made-up person) works in a job, earns \u20ac50.000 a year and has no voorlopige aanslag. In 2027 he starts a side activity and makes \u20ac10.000 profit. He tells the tax office nothing, so the whole income shows up only in his aangifte. We calculate with 2026 rates, because the 2027 rates are still a proposal.<\/p>\n\n\n\n

      That extra income falls into the second box 1 bracket, 37,56%, and the Zvw contribution of 4,85% comes on top, because his employer only pays it on the salary. \u20ac10.000 \u00d7 (37,56% + 4,85%) gives about \u20ac4.241 before credits and deductions. It is an estimate, but clearly more than \u20ac4.000, not zero. Without a voorlopige aanslag the whole amount arrives at once, together with the final assessment.<\/p>\n\n\n\n

      Belastingrente, or interest<\/h3>\n\n\n\n

      Belastingrente, or interest on tax, is what the Belastingdienst charges on the amount you owe. In 2026 it is 5% (it was 6,5% in 2025), and the rate for 2027 has not been published yet.<\/p>\n\n\n\n

      For income tax you pay it if your aangifte arrives on 1 May of the following year or later. You also pay it if the tax office departs from what you declared in its decision, even if you filed before 1 May.<\/p>\n\n\n\n

      Interest usually runs from 1 July after the year the return concerns. The better the advance fits, the less is left to pay with interest.<\/p>\n\n\n\n

      What is the Zvw part of a voorlopige aanslag?<\/h2>\n\n\n\n

      Zvw is the income-related health insurance contribution, paid separately from the monthly premium to your insurer, if you have income on which nobody pays it for you. With income from your own business you usually get a separate voorlopige aanslag Zvw. In 2026 the rate is 4,85% and the maximum income it is calculated on is \u20ac79.409. The Belastingdienst has not yet published the 2027 rate, so we do not give one here.<\/p>\n\n\n\n

      Your employer pays the contribution on your salary, but that amount counts towards the cap. Belastingdienst example: a salary of \u20ac40.000 plus \u20ac50.000 from your own business means 4,85% is charged only on \u20ac39.409, the difference up to the maximum. With \u20ac30.000 from a business and nothing else, 4,85% of \u20ac30.000 is \u20ac1.455. Both examples use the 2026 rate.<\/p>\n\n\n\n

      What if you live in Poland but have Dutch income?<\/h2>\n\n\n\n

      You can receive a voorlopige aanslag even if you live in Poland, because the Belastingdienst deals with non-resident taxpayers too, and you report a change through Mijn Belastingdienst with DigiD or on a paper form for 2027 for buitenlandse belastingplichtigen. The answer comes within 8 weeks. If there is nothing after that, do not send a new request, call the BelastingTelefoon Buitenland instead.<\/p>\n\n\n\n

      Before you fill in the form, check with someone who knows your documents whether you are a non-resident taxpayer, because that affects the whole return.<\/p>\n\n\n\n

      Does changing the voorlopige aanslag also change your benefits (toeslagen)?<\/h2>\n\n\n\n

      No, because the voorlopige aanslag and the benefits (toeslagen) are two separate systems, and you have to report your new income twice. A change in Mijn Belastingdienst does not move your benefits, and a change in Mijn toeslagen does not touch the advance.<\/p>\n\n\n\n

      If you have both and your income has changed, do both changes on the same day. Details in the Belastingdienst explanation (in Dutch)<\/a>.<\/p>\n\n\n\n

      How can we help?<\/h2>\n\n\n\n

      If you have a voorlopige aanslag and cannot tell whether the amount is right, bring the letter to us. We check what data the tax office based the advance on and file the change in Mijn Belastingdienst together with you. We help individuals<\/a> as well as businesses and the self-employed<\/a>.<\/p>\n\n\n\n

      Got a letter from the Belastingdienst and not sure the advance is right? Book an appointment at our office in Schiedam or call: +31 (0) 10 89 90 130.<\/p>\n\n\n\n

      FAQ: voorlopige aanslag 2027<\/h2>\n\n\n\n\n
      Will the voorlopige aanslag 2027 arrive automatically?<\/strong>

      If you already have a voorlopige aanslag for 2026, the Belastingdienst extends it to 2027 by itself, and the first letters usually arrive in the second half of December 2026. If you changed your 2026 assessment after 15 October 2026, that change is not carried over, so you need to enter it again.<\/p> <\/div>

      Until when can I change my voorlopige aanslag?<\/strong>

      Normally until 1 May of the following year, so until 1 May 2028 for the 2027 assessment, but only if no aangiftebrief (a letter asking you to file a return) has arrived first. If an aangiftebrief arrives or you get an extension (uitstel), the date on that letter or the extension counts instead.<\/p> <\/div>

      What happens if I do not pay my voorlopige aanslag on time?<\/strong>

      If you cannot pay your voorlopige aanslag, the Belastingdienst points to two routes: uitstel (a postponement) or a betalingsregeling (a payment arrangement). Details are on the Belastingdienst payment page (in Dutch)<\/a>. The payment deadline is printed on the decision.<\/p> <\/div>

      Do I have to change my voorlopige aanslag if I earn more?<\/strong>

      No, changing it is not compulsory, but it prevents surprises, because a voorlopige aanslag is always an estimate. With your annual return the Belastingdienst compares what was paid or received as an advance with the actual tax, so the difference comes back as an extra payment or a refund.<\/p> <\/div>

      Does the voorlopige aanslag also apply if I live in Poland?<\/strong>

      Yes. If you live abroad but have Dutch income, you can receive a voorlopige aanslag and change it too, through Mijn Belastingdienst or a paper form for non-resident taxpayers.<\/p> <\/div><\/div>\n\n\n\n

      Sources<\/h2>\n\n\n\n

      Deadlines and rates were checked on the Belastingdienst pages.<\/p>\n\n\n\n

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      1. Belastingdienst: Voorlopige aanslag (hub)<\/a><\/li>\n\n\n
      2. Belastingdienst: Moet ik ieder jaar opnieuw een voorlopige aanslag aanvragen?<\/a><\/li>\n\n\n
      3. Belastingdienst: Hebt u uw voorlopige aanslag 2026 gewijzigd na 15 oktober?<\/a><\/li>\n\n\n
      4. Belastingdienst: Hoe kan ik mijn voorlopige aanslag wijzigen?<\/a><\/li>\n\n\n
      5. Belastingdienst: In welke situaties moet ik mijn voorlopige aanslag wijzigen?<\/a><\/li>\n\n\n
      6. Belastingdienst: Tot wanneer kan ik een voorlopige aanslag aanvragen of wijzigen?<\/a><\/li>\n\n\n
      7. Belastingdienst: Vanaf wanneer kan ik een voorlopige aanslag aanvragen of wijzigen?<\/a><\/li>\n\n\n
      8. Belastingdienst: Hoe betaal ik mijn voorlopige aanslag?<\/a><\/li>\n\n\n
      9. Belastingdienst: Overzicht percentages belastingrente<\/a><\/li>\n\n\n
      10. Belastingdienst: Belastingrente betalen bij inkomstenbelasting<\/a><\/li>\n\n\n
      11. Belastingdienst: Percentages Zvw<\/a><\/li>\n\n\n
      12. Belastingdienst: Voorlopige aanslag Zvw<\/a><\/li>\n\n\n
      13. Belastingdienst: Inkomensafhankelijke bijdrage Zvw (voorbeeld)<\/a><\/li>\n\n\n
      14. Belastingdienst: Waarom zou ik mijn voorlopige aanslag wijzigen als buitenlands belastingplichtige?<\/a><\/li>\n\n\n
      15. Belastingdienst: Box 1, tarieven 2026<\/a><\/li>\n\n\n
      16. Belastingdienst: Mijn inkomen verandert, moet ik dat doorgeven? (voorlopige aanslag en toeslag)<\/a><\/li>\n\n\n
      17. Offici\u00eble Bekendmakingen: Tweede nota van wijziging Belastingplan 2027, Kamerstuk 37 022 nr. 22, 20.10.2026<\/a><\/li>\n<\/ol>\n\n\n\n

        This article is for general information and is not individual tax advice. Rules and amounts for 2027 may still change.<\/em><\/p>\n\n\n\n

        Book an appointment<\/a> \u00b7 See our pricing<\/a><\/strong><\/p>\n\n\n\n

        Read also<\/h3>\n\n\n\n