This year, the Inland Revenue does not include with the provisional income tax assessment a form (and return envelope) for issuing a direct debit authorisation for the amount due.
Payment method
You can of course “just” pay the tax due on your 2026 provisional income tax assessment in one lump sum. In that case, the amount must be credited to the Tax Administration's bank account by 28 February 2026 at the latest. On the assessment notice, the Tax Administration will specify the IBAN to which you have to deposit the amount and the payment reference.
It is also allowed to pay in instalments. In that case, the first instalment must be credited to the Inland Revenue's bank account by 28 February 2026. That instalment must be at least 1/11e of the amount due on the assessment. The following instalments must be credited to the Tax and Customs Administration's bank account by the last day of each subsequent month. To do so, you obviously use the IBAN and payment reference stated on the assessment.
Direct debit
When you authorise the Inland Revenue to automatically collect the tax due on your 2026 provisional income tax assessment, you don't have to keep an eye on paying on time every month. Each month will be paid neatly on time 1/11e of the assessment will be debited from your bank account. Of course, you have to ensure sufficient balance in the bank account for which you issue the authorisation.
Until last year, you could issue the direct debit authorisation to the Tax Administration by completing and submitting a form attached to the assessment. With the provisional assessment for 2026, you will not find this form, but you will have to request the authorisation digitally via www.belastingdienst.n/overzicht or by scanning a QR code.
If you still prefer to authorise the Tax and Customs Administration on paper, you can request a paper form via the Tax Information Line (0800 - 0543 or from abroad: +31 55 5 385 385). Do this in good time, as it can take up to 2 weeks to receive the form.
Finally, it is possible to set up a periodic transfer yourself at your bank. Again, it is important to use the correct IBAN and payment reference.