Applying for or changing your 2027 provisional assessment

When can you apply for the 2027 provisional assessment?

For tax year 2026 you could apply from 1 December 2025. Expect a similar moment around 1 December 2026 for 2027. At the time of writing the tax authorities have not yet published the exact date; their page still shows 2026. So check Mijn Belastingdienst to see whether 2027 is already available.

The tax authorities send out provisional assessments in December and January. You can usually apply until 1 May of the following year, so for 2027 until 1 May 2028. Once you have filed your return for that year, you can no longer do so. The later you start, the fewer instalments remain and the higher the monthly amount.

Applying or changing in six steps

Applying and changing use the same screen. Keep your expected profit and your deductions to hand.

1. Log in to Mijn Belastingdienst with your DigiD.
2. Go to Income tax and choose Provisional assessment.
3. Choose the year 2027 and check the pre-filled details.
4. In the Business profit screen, enter your expected profit and indicate whether you meet the hours criterion.
5. Enter your other income and any tax partner.
6. Submit the request. Processing takes up to 8 weeks, but it is usually faster.

How much do you pay per month?

If you have to pay, the tax authorities spread the amount over a maximum of 11 instalments. If you get money back, you receive it in 12 monthly instalments. In addition to income tax, you may receive a separate provisional assessment for the Zvw contribution. Add it for the real monthly amount. How to work from profit to net income is explained in calculating your net income.

Note: the 2027 Tax Plan is not finished yet

The provisional assessment uses the rates known when it is made, and these are not yet fixed this year. On 3 November 2026 the cabinet sent an adjusted plan to the lower house. It votes on 12 November and the senate is expected to vote in mid-December. The tax authorities may only process late changes in the final 2027 assessment.

One amount is already law: the self-employed allowance falls to € 900 in 2027. The reduction of the starter's allowance to € 10 is still a proposal. If you have just started, check whether the allowance in your assessment matches what is finally adopted. The latest position is covered in 2027 Tax Plan.

Changing, stopping and tax interest

If the estimate is no longer correct, change it straight away. If you stop your business, indicate this on the same screen; bear in mind that business cessation profit can increase your income for that year. If your profit is temporarily lower, for example after losing a client, your monthly amount falls with it.

Estimating too low costs money. On what you still have to pay, the tax authorities charge tax interest from 1 July after the tax year, so for 2027 from 1 July 2028. In 2026 that interest is 5 per cent; the percentage for later years is not yet known at the time of writing. More on this in avoiding tax interest.

Not sure whether you want one at all? In provisional assessment: useful or not we set out the pros and cons. A private limited company receives its own provisional assessment for corporate income tax.

Frequently asked questions