Preliminary Tax Assessment 2026: Avoid Surprises for Business Owners

What should you, as a business owner, pay attention to?

Preliminary Tax Assessment 2026: What should you know?

The Dutch Tax Authorities are starting the 2026 tax return process in March 2026, with the first tax returns being filed in April 2026. Prior to this, you will receive a request in February to provide the required (personal) information.

One topic that often requires attention at an earlier stage is the preliminary tax assessment for 2026.

What is the preliminary tax assessment?

In December or January, you may receive a preliminary tax assessment (in Dutch: “Voorlopige Aanslag 2026”) from the Dutch Tax Authorities. This assessment may apply to you as an individual and, where applicable, to your private limited company (BV).

The preliminary tax assessment is an estimate of:

• a tax refund to be received, or
• a tax amount to be paid, which is settled in monthly instalments during 2026.

This amount is offset when the final tax return is filed.

Why does the assessment often not reflect your actual situation?

The preliminary tax assessment for 2026 is calculated based on historical data from 2024. As a result, the assessment may not accurately reflect your current or expected situation.

Common circumstances that are not (fully) taken into account include:

• Changes in business profits or self-employment income
• Mortgage repayments made in 2025
• Changes in mortgage interest rates
• An increase in the WOZ value of your home
• Buying or selling a property
• Divorce or emigration
• Birth of a child (which may result in additional tax credits)

Possible consequences

If the preliminary tax assessment does not align with the actual situation, this may result in:

• an unexpected additional tax payment when filing the final return, and
• tax interest being charged by the Dutch Tax Authorities.

Review or adjustment

It is therefore advisable to check whether your preliminary tax assessment for 2026 still aligns with your current and expected situation. If necessary, the assessment can be adjusted so that the monthly amounts better reflect your final tax liability.

Profinancials can support you by reviewing the preliminary tax assessment and adjusting it where necessary. If you would like to make use of this service or receive more information, please contact us via info@profinancials.nl.