What is a betalingskenmerk?
The betalingskenmerk is the 16-digit payment reference you must include when you pay the Dutch Tax and Customs Administration (Belastingdienst). It is a converted version of your assessment number (aanslagnummer), which is printed at the top right of your tax letter. Without the right reference your payment is not linked to the right assessment.
The digits contain your citizen service number (BSN) or company number (RSIN), a code for the type of tax, the year and the period. The first digit is a check digit, so the tool can also spot typing errors.
Which tax is it? The letter in the assessment number
| Letter | Tax |
|---|---|
H | Income tax (inkomstenbelasting) |
W | Income-related health insurance contribution (bijdrage Zvw) |
B / F | VAT return / VAT additional assessment (omzetbelasting, btw) |
L / A | Payroll tax return / additional assessment (loonheffingen) |
V | Corporate income tax (vennootschapsbelasting) |
T | Benefits (toeslagen): childcare, housing, healthcare benefit, child-related budget |
P | Protective income tax assessment, for example after emigration (conserverende aanslag) |
Dutch words on your tax letter
| Voorlopige aanslag | Provisional assessment, based on an estimate. Often paid in monthly instalments. |
| Definitieve aanslag | Final assessment, after your tax return. |
| Navorderingsaanslag | Additional assessment, when too little tax was levied. |
| Naheffingsaanslag | Additional assessment for VAT or payroll tax, for example after late payment. |
| Aanmaning | Payment reminder with costs (€ 10 or € 22). You have 2 weeks to pay. |
| Betalingsregeling | Payment arrangement. |
| Tijdvak | Period, for example a month or quarter (kwartaal). |
How to pay the Belastingdienst (also from abroad)
- Account (IBAN): since 1 May 2026 the Belastingdienst banks with Rabobank. For income tax, VAT, payroll tax and corporate income tax:
NL04 RABO 0200 1122 44, in the name of Belastingdienst. Always use the number on your letter. See all Belastingdienst bank accounts. - BIC:
RABONL2U - Reference: the 16-digit betalingskenmerk, digits only.
- Easiest: pay with iDEAL in Mijn Belastingdienst; the reference and account are filled in for you.
- Questions from abroad: BelastingTelefoon Buitenland,
+31 555 385 385.
Frequently asked questions
I lost my payment reference. How do I find it?
It is on the payment details of your letter, and in Mijn Belastingdienst under "Overzicht betalen en ontvangen". The Belastingdienst website also has a search tool (zoekhulp betalingskenmerk) that needs your assessment number.
What happens if I pay without the payment reference?
If you have outstanding assessments, the payment is applied to one of them and you get a letter within 8 weeks. Otherwise the money is refunded within 8 weeks. If you used the reference of another assessment, call +31 555 385 385.
Why does the year only have one digit?
The reference only contains the last digit of the year. A 3 can mean 2023 or 2013; the tool picks the most recent year that fits.