Payment discount provisional income tax assessment abolished

What has changed?

Are you an entrepreneur for income tax purposes? The payment discount for the provisional assessment for income tax (IB) has been 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.

For whom?

• entrepreneurs for income tax purposes

When?

This change has come into effect on 1 January 2024.