Are you an entrepreneur for income tax purposes? The payment discount for the provisional assessment for income tax (IB) will be abolished. You will no longer get a discount if you pay your provisional IB assessment in one go (instead of instalments) before the final payment date of the 1st payment instalment.
- entrepreneurs for income tax purposes
It is expected this change will be effective from 1 January 2024.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).