Apply for preliminary tax refund: how to do it step by step (2026)

What is a preliminary tax refund?

A preliminary tax refund (officially: a preliminary tax assessment with a negative amount) is a monthly payment from the Belastingdienst (Dutch tax authority) based on your expected deductions for the current year. The Belastingdienst pays you part of the expected tax refund in advance — spread over 12 months.

After the end of the year you file your definitive tax return. If your actual deductions turn out higher than estimated, you receive an extra refund. Were they lower? Then you have to pay back a small part.

For whom is it interesting?

A preliminary tax refund is particularly interesting if you have large, regularly recurring deductions. The most common situations:

• Homeowners — mortgage interest deduction is the biggest deduction for most homeowners
• People with high healthcare costs — e.g. chronically ill, seniors with high medical expenses
• People paying alimony — partner alimony is fully deductible
• Entrepreneurs with losses — business losses can be paid out in advance
• People with donations (periodic gift) — if the amount is high enough to exceed the threshold

Which deductions can you include?

In the preliminary tax refund you can include almost all personal deductions and owner-occupied home costs:

• Mortgage interest and imputed rental value (eigenwoningforfait)
• Specific healthcare costs (after the threshold)
• Donations to charities (ANBI) (after threshold, or periodic gift)
• Alimony (partner alimony)
• Weekend expenses for disabled children
• Maintenance of children

You fill in an estimate of the expected deductions for the entire year. Be careful with this — estimates that are too high lead to having to pay back afterwards.

Apply step by step

Step 1: Log in at mijn.belastingdienst.nl
Go to mijn.belastingdienst.nl and log in with your DigiD.

Step 2: Go to 'Preliminary tax assessment'
In the menu choose 'Income tax' and then 'Apply for or change preliminary tax assessment'.

Step 3: Fill in your details
You fill in:

• Your expected income for the current year
• Your deductions (e.g. mortgage interest, WOZ value for imputed rental value, healthcare costs)
• Details about your owner-occupied home (debt, interest, WOZ value)

Step 4: Submit the application
After completing it you submit the application. The Belastingdienst usually processes this within a few weeks. You receive a decision and the monthly payment starts after that.

Step 5: Keep your estimate up to date
Does your situation change during the year (higher income, lower mortgage interest due to refinancing)? Adjust your preliminary tax assessment via My Belastingdienst to prevent unpleasant surprises.

Example calculation: preliminary tax refund with mortgage

Suppose: you have a home with a WOZ value of €340,000 and a mortgage of €280,000 at 4.2% interest. Income: €52,000 (tax rate 36.97%).

* Indicative example. Your actual refund depends on your interest rate, WOZ value, tax bracket and situation.

When do you receive the money?

After approval of your application, the Belastingdienst (Dutch tax authority) pays out the preliminary tax refund monthly, usually around the 20th of each month. If you apply mid-year, the months up to then are paid out in one go, and after that monthly.

Did you apply for the preliminary tax refund in January? Then you receive the full refund spread over 12 months. If you wait until April, you get the first 3 months in one go and after that monthly.

Changing your preliminary tax refund

You can adjust an existing preliminary tax assessment at any time via My Belastingdienst. Think of situations such as:

• Your mortgage has been adjusted (e.g. fixed-interest period extension)
• Your income has increased or decreased
• You have had high healthcare costs you want to include
• You are divorced and now pay alimony

We arrange the preliminary tax refund for you

Applying for a preliminary tax refund sounds simple, but a correct estimate requires knowledge of the tax rules. A mistake can lead to having to pay back afterwards or receiving too little. We arrange this for you — from the calculation to the application.