The Tax Office warns not to pay the tax on the provisional assessment of income tax/ national insurance contributions 2025 before 1 January 2025.
Pay after 31-12-2024!
Provisional income tax/national insurance contributions assessments will be sent by the Tax and Customs Administration (in part) even before 1 January 2025. These assessments are sent on paper, but often made available digitally earlier in MyTax Office. If that provisional assessment specifies an amount to be paid, there might be a tendency to pay the tax before the turn of the year (after all, you can just get rid of it). The Inland Revenue says that there is then a risk that the computer systems will not be able to process that payment, resulting in an automatic refund of the amount paid. In that case, the tax has to be paid again.
The payment deadline for provisional assessments for 2025 imposed at the beginning of the year is 28 February 2025. It is possible to pay in 11 monthly instalments. The first instalment then expires on 28 February 2025. Payment in instalments is also possible by direct debit, which then starts on 28 February 2025.
How is your box 3 income calculated?
Few will have failed to notice that the Supreme Court ruled that the maximum amount of income in Box 3 can be determined on the return actually enjoyed. However, in the preliminary assessments of income tax/ national insurance contributions 2025, the Tax Administration cannot yet take this into account. In doing so, the Tax Administration applies the statutory system, using the following returns:
| Bank balances | 1,44% |
| Other assets | 5,88% |
| Debts | 2,62% |
Returns for other assets are final. The returns for bank deposits and debt are provisionally fixed and will only become final in early 2026.
Obviously, the actual return will not be known until after the end of 2025. It is not possible to request the Tax Authorities to base the provisional assessment on the expected actual return. Only in the final assessment for 2025 will the Tax Authorities consider the actual return, if the taxpayer so requests and sufficiently substantiates that request. It is important here that the actual return should be determined on the basis of the rules formulated by the Supreme Court for this purpose (see our article Supreme Court again rejects flat-rate levy box 3).