Tax interest (belastingrente) in the Netherlands (2026): a freelancer guide

What is tax interest (belastingrente) in the Netherlands in 2026?

Tax interest (belastingrente) is interest the Dutch Tax Administration charges when a tax assessment is not issued in time and you end up owing tax. For most taxes, the tax interest percentage is 5% from 1 January 2026. Tax interest can also be paid to you if a refund assessment is issued late. Tax interest does not apply to gift tax (schenkbelasting).

Tax interest (belastingrente) is different from collection interest (invorderingsrente). Tax interest is linked to assessments and corrections; collection interest starts only after a payment due date is missed. Tax interest is printed on the assessment (aanslag) or decision (beschikking) as a separate line. Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides.

Freelancers most often see tax interest after an income tax return (inkomstenbelasting) or VAT return (btw-aangifte) leads to extra tax due. At 5% per year, €5,000 of extra tax costs about €250 if the interest period is a full 12 months. The assessment (aanslag) shows tax interest as a separate line.

When do freelancers pay tax interest on income tax (inkomstenbelasting)?

For income tax (inkomstenbelasting), tax interest applies when the assessment is dated after 1 July following the tax year and you owe tax. File before 1 May and, if the return is followed, you pay no tax interest. File after 1 May and, if the return is followed, interest is capped at 19 weeks after receipt. If the return is corrected, interest runs from 1 July to 6 weeks after the assessment date.

The income tax filing deadline is the date in your invitation letter (aangiftebrief). Often the deadline is 1 May. If you request postponement for the 2025 return before 1 May 2026, the filing deadline becomes 1 September 2026, but tax interest usually still applies if you end up owing tax.

A practical way to reduce interest is to keep the provisional assessment (voorlopige aanslag) close to expected profit so payments happen during the year. If profit changes mid-year, changing the provisional assessment earlier can reduce the amount that remains unpaid until the final assessment, and shorten the interest period.

• File before the deadline on the invitation letter (often 1 May).
• If you file after 1 May and the return is followed, tax interest is limited to a maximum of 19 weeks after the return is received.
• If the tax office deviates from the return, tax interest runs from 1 July after the tax year to 6 weeks after the assessment date.
• For an additional income tax assessment (navorderingsaanslag), tax interest runs from 1 July after the tax year to 1 month after the date on the additional assessment.
• Postponement to 1 September 2026 (for the 2025 return) usually does not stop tax interest.

What are the 2026 interest rates for tax interest and collection interest?

From 1 January 2026, the tax interest percentage is 5% per year for most taxes (including income tax and VAT). The same 5% rate applies to corporate income tax (vennootschapsbelasting) from 1 January 2026. For allowances (toeslagen), the published percentage is 4% (applies from 1 January 2025 onward). Collection interest (invorderingsrente) is 4.3% from 1 January 2026 and is set every 6 months.

Rates matter because tax interest is calculated per day using 30 days per month and 360 days per year. From 2024, the tax interest percentage is set once per year and is linked to the European Central Bank (ECB) refinancing rate plus a statutory markup. The markup is +3% for most taxes (minimum 4.5%) and +5.5% for certain corporate taxes (minimum 5.5%).

How is tax interest calculated (with an example)?

Tax interest is calculated as: (interest days ÷ 360) × interest rate × tax amount. The Dutch Tax Administration uses 30 days per month and 360 days per year. For late payment of VAT, tax interest runs from 1 January after the tax year until the day the tax is paid. For a VAT additional assessment (naheffingsaanslag), the end date is 14 days after the assessment date.

Example (VAT): you underpaid €10,000 of VAT for 2025 and you pay it on 31 March 2026. The interest period is 1 January 2026 to 31 March 2026, which is 90 days using the 30/360 method. Tax interest = 90/360 × 5% × €10,000 = €125. Paying one month earlier reduces the interest roughly in proportion to the days.

To estimate your own amount, identify (1) the tax type, (2) the start rule (1 July for income tax; 1 January for VAT late payment), (3) the end rule (payment date, or 6 weeks / 14 days / 1 month after an assessment date), and (4) the applicable percentage. Keep payment confirmations because the end date depends on provable payment dates.

• Find the interest start date rule for the tax type.
• Count days using the 30/360 convention.
• Apply the annual percentage (5% from 1 January 2026 for most taxes).
• Multiply by the underpaid amount on the assessment or correction.
• Keep proof of payment dates and reference numbers.

How can you reduce or avoid tax interest in practice?

You reduce tax interest by filing and paying on time and keeping estimates accurate. For quarterly VAT filers, Q1 2026 is due 30 April 2026 (Q2: 31 July 2026; Q3: 31 October 2026; Q4: 31 January 2027). For income tax, filing before 1 May and avoiding corrections is the main lever. VAT underpayment corrected within the same year, or via a correction form within 3 months after year-end, has no tax interest in those cases.

Use a monthly routine: reconcile bank transactions, set aside VAT, and update profit estimates. Updating profit estimates 4 times per year (each quarter) helps keep provisional income tax payments realistic. Good records also reduce the chance of later corrections; see the guide to [deductible business expenses](/knowledge-hub/deductible-expenses-freelancers-netherlands).

If you discover a VAT mistake, submit a correction (suppletie/correctieformulier) as soon as possible. If the correction is submitted within 3 months after the end of the year, or the underreported VAT is corrected within the same calendar year, no tax interest is charged on the correction. For filing basics, see the [VAT return guide for freelancers](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

• Income tax: file before the deadline in the invitation letter (often 1 May).
• Income tax: keep the provisional assessment aligned with expected profit; update when profit changes.
• VAT: calendar the official filing and payment due dates (e.g., Q1 2026 is due 30 April 2026).
• VAT: ensure the payment is credited by the due date; bank processing time can affect the credited date.
• VAT: correct mistakes within the same year or submit the correction within 3 months after year-end to avoid tax interest in those cases.
• If tax interest was calculated over days when tax was already paid, request a reduction (verzoek verlaging bedrag belastingrente).

What happens if you miss deadlines or pay late?

Missing deadlines mainly costs money through interest. Tax interest (belastingrente) is 5% from 1 January 2026 for most taxes and can apply to late VAT payment or assessments issued after 1 July for income tax. Collection interest (invorderingsrente) starts only after you miss a payment due date on an assessment and is 4.3% from 1 January 2026. The table below shows common scenarios and the first cost-reducing action.

Pay as soon as possible to stop interest from growing. If tax interest was calculated over a period when the tax office already had your money, you can request a reduction with proof of payment dates. If the VAT issue is an underpayment, a voluntary correction can reduce follow-up steps, and in specific timing cases it removes tax interest.