Interest

Calculated by the tax authorities

Interest on tax assessments

 

If the final income tax assessment shows that you will receive a refund or will have to pay an additional amount the tax office will also calculate interest. The interest is calculated from January 1 of the year following the tax year. The interest rates applying are:

 

Year   Q1   Q2   Q3   Q4

1998

 

3,25

 

3,25

 

3,25

 

3,25

1999

 

3,25

 

3,25

 

3,25

 

3,25

2000

 

3,25

 

3,25

 

4,00

 

4,50

2001

 

4,70

 

4,10

 

4,45

 

4,20

2002

 

3,45

 

3,25

 

3,25

 

3,25

2003

 

3,25

 

3,10

 

2,50

 

2,00

2004

 

3,50

 

3,50

 

3,50

 

3,50

2005

 

5,00

 

5,00

 

5,00

 

5,00

2006

 

5,00

 

3,75

 

4,00

 

4,25

2007

 

4,70

 

5,00

 

5,25

 

5,40

2008

 

5,30

 

4,75

 

4,75

 

4,75

2009

 

4,75

 

3,50

 

2,75

 

2,50

2010

 

2,50

 

2,50

 

2,50

 

2,50

2011

 

2,50

 

2,50

 

2,75

 

3,00

2012

 

2,85

 

2,30

 

2,50

 

2,25

2013

 

3,00

 

3,00

 

3,00

 

3,00

2014

 

3,00

 

4,00

 

4,00

 

4,00

2015

 

4,00

 

4,00

 

4,00

 

4,00

 

If you want to minimize the amount of interest you can request the tax authorities to issue a provisional tax assessment, which can already be done during the year.

RELEVANT

TOPICS

BSN Dutch tax authorities