With a provisional refund (voorlopige teruggaaf) the Belastingdienst pays your expected tax refund in monthly instalments during the year, instead of in one amount after your return. Most home owners use it for mortgage interest.
With an income of EUR 60,000, a WOZ value of EUR 400,000 and EUR 8,000 of mortgage interest, the imputed home income is EUR 1,400. The deductible balance is EUR 6,600, which gives a provisional refund of about EUR 207 a month.
The provisional refund is an advance on your final assessment. If your interest falls after a refinance or a repayment, or your income changes, adjust it in Mijn Belastingdienst; otherwise you pay the difference back after the return. The calculator does not include the phase-out for home owners with little or no mortgage debt. Rates and thresholds are indexed every year. The calculator uses the published 2026 figures; check the Belastingdienst for your own tax year before you act on a result.
It is your expected income tax refund, for example from mortgage interest relief, paid in monthly instalments during the year instead of after the annual return.
In Mijn Belastingdienst, with the form to request or change a provisional assessment for the year. You can apply before and during the year.
Yes. The provisional refund is settled against your final assessment, so the return still has to be filed and any difference is paid or refunded.
Tax deductions calculator | Tax refund calculator | Dutch tax brackets | All Dutch tax calculators
Indicative calculation, not tax advice. No rights can be derived from the result. Check amounts and rates for your year with the Belastingdienst or your adviser.