The tax authorities have started sending out the provisional tax assessment letters for the year 2026.
An entrepreneur may receive two letters:
– one concerning the provisional income tax assessment,
– and one concerning the contribution under the Health Insurance Act (Zorgverzekeringswet).
This letter regarding the Zorgverzekeringswet should not be confused with the letter about healthcare allowance, even though the Dutch terms are very similar (zorgverzekeringswet and zorgtoeslag).
The provisional tax can either be paid in one lump sum by the date stated in the letter, or in 11 instalments, with the first payment due by the end of February.
If the provisional tax is paid in one lump sum, the tax authorities grant a small discount.
If you choose to pay in instalments, you can transfer the amount yourself or complete the form provided by the tax authorities, in which case the amount will be automatically debited from your bank account.
If the provisional tax assessment no longer applies to you – for example because you have moved out of the Netherlands, started working as an employee, established a BV, experienced a decrease in entrepreneurial income, purchased a house, or for various other reasons – we can adjust the amount for you (increase it, reduce it, or in certain cases even reduce it to zero).
It is definitely not advisable to ignore the letter, as this may result in interest charges and penalties imposed by the tax authorities.
If you have any questions, please feel free to contact us.