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Belastingrente and invorderingsrente - difference

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Belastingrente and invorderingsrente - difference

The interest added by the Dutch Tax Administration (Belastingdienst) can be surprising, because many people lump everything together as “interest/penalties.” In practice, there are two different mechanisms that can occur independently of each other:

  • Belastingrente – interest charged when the tax is assessed/changed (on the aanslag / tax assessment).

  • Invorderingsrente – interest charged only when you do not pay the aanslag by the payment deadline.

Below is a practical overview: when each type of interest arises, what uitstel (filing extension) actually does, and how to reduce the risk of extra costs.

1) What is belastingrente?

Belastingrente is interest that the tax office can add to your tax due when—simplifying—a tax assessment is issued “too late” or needs a correction and this results in an additional payment.

For income tax (inkomstenbelasting), the Tax Administration points to two typical situations where it may charge interest:

  • when it receives your return on 1 May or later (for tax year 2025: from 1 May 2026), or

  • when, while issuing the assessment, it has to deviate from the data in your return (this can happen even if you filed before 1 May).

Important: for income tax, the interest period is linked to the rule “from 1 July after the tax year” (so for 2025: starting from 1 July 2026)—the exact details depend on the scenario.

2) What is invorderingsrente?

Invorderingsrente is a separate topic: it applies only when you already have an assessment with a payment due date and you pay after that due date. Interest runs from the day after the deadline until the day the payment is credited to the Tax Administration.

Importantly, this can also apply if you have agreed installments / a payment arrangement (uitstel van betaling).

Currently (from 1 January 2026) the rate shown in the Belastingdienst table is 4.3%.

3) Key dates and what uitstel (a filing extension) does

Uitstel (an extension to file your return) helps you avoid “formal” issues related to the filing deadline, but:

  • it does not block belastingrente – the Tax Administration explicitly indicates that even with an extension it may still charge interest calculated “from 1 July after the tax year.”

4) How can you realistically reduce the risk of belastingrente?

There are two most practical approaches:

A) File on time and ensure accuracy

For income tax, the Tax Administration indicates that you do not pay belastingrente if:

  • you file before 1 May (for 2025: before 1 May 2026), and

  • the Tax Administration accepts your data without changes.

B) Spread payments via a voorlopige aanslag (provisional assessment / monthly payments)

If you expect an additional payment, or want to avoid a large one-off bill, you can request a voorlopige aanslag so you pay during the year (or receive a refund monthly). This is especially useful for self-employment / multiple income sources—mainly for comfort and cashflow control (so it doesn’t “hurt” all at once).

5) How to avoid invorderingsrente

The rule is simple: pay the assessment by the payment deadline. Invorderingsrente starts only after the due date and continues until the day the payment is credited.

6) Quick guide: what should you choose?

 

If you have any questions about your tax return, interest (belastingrente / invorderingsrente), or if you want to make sure everything is calculated correctly — feel free to get in touch. At Lakotta BV, we support entrepreneurs and private individuals in the Netherlands: from annual tax returns, to day-to-day bookkeeping, to practical advice.

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