Search

Tax credit for elderly persons


You are entitled to the elderly person’s tax credit if you have reached the AOW (state pension) age in or before the care year concerned. Have you not yet reached the state pension age? Then you are not entitled to the elderly person’s tax credit for that year. This credit is also subject to an income threshold.

Good to know

  • Your elderly person’s tax credit may be lower on the final annual statement than on the provisional one. This relates to box 2 and box 3 and to income outside the Netherlands.
  • This is because in the provisional annual statement, we only calculate using your Dutch income.
  • In the final annual statement, we calculate with your worldwide income, so including your reported income from boxes 2 and 3 and your foreign income.
  • We receive your worldwide income details from the Dutch Tax Administration. This may take some time. You will first receive a provisional annual statement.

Tip

The result of the calculations below may differ from your annual statement by a few euro. This is due to a difference in rounding. The credit applied to your annual statement is correct.

Examples of calculations

Elderly person's tax credit 2025

Did you reach state pension (AOW) age in or before 2025? Then you are entitled to the elderly person's tax credit and one of the following three options applies:

  1. Is your income EUR 45 308 or lower? Then your elderly person's tax credit is EUR 1 096.
  2. Is your income EUR 58 875 or higher? Then your elderly person's tax credit is EUR 0.
  3. Is your income between EUR 45 308 and EUR 58 875? Then your elderly person's tax credit is calculated with the following formula:
    (EUR 2 035 – 15% x (Your income - EUR 45 308)) x (9.65/17.92)
  • The reduction percentage of the elderly person's tax credit is 15%.
  • The 1st tax bracket is 17.92% and the Wlz percentage is 9.65%. You will only receive the Wlz part of the elderly person's tax credit (9.65/17.92).

Example

In this example we assume your total annual income is EUR 50 000.

Calculation:

Your income is EUR 50 000
Reduce your income of EUR 50 000 with EUR 45 308 = EUR 4 692
Take 15% of EUR 4 692 = EUR 704
Reduce EUR 2 035 with EUR 704 = EUR 1 331
Multiply EUR 1 331 with (9.65/17.92) = EUR 717 (rounded)

Your elderly person's tax credit is EUR 717

Elderly person's tax credit 2024

Did you reach state pension (AOW) age in or before 2024? Then you are entitled to the elderly person's tax credit and one of the following three options applies:

  1. Is your income EUR 44 770 or lower? Then your elderly person's tax credit is EUR 1 018.
  2. Is your income EUR 58 170 or higher? Then your elderly person's tax credit is EUR 0.
  3. Is your income between EUR 44 770 and EUR 58 170? Then your elderly person's tax credit is calculated with the following formula:
    (EUR 2 010 – 15% x (Your income - EUR 44 770)) x (9.65/19.07)
  • The reduction percentage of the elderly person's tax credit is 15%.
  • The 1st tax bracket is 19.07% and the Wlz percentage is 9.65%. You will only receive the Wlz part of the elderly person's tax credit (9.65/19.07).

Example

In this example we assume your total annual income is EUR 50 000.

Calculation:

Your income is EUR 50.000
Reduce your income of EUR 50 000 with EUR 44 770 = EUR 5 230
Take 15% of EUR 5 230 = EUR 785
Reduce EUR 2 010 with EUR 785 = EUR 1 225
Multiply EUR 1 225 with (9.65/19.07) = EUR 620 (rounded)

Your elderly person's tax credit is EUR 620

Elderly person's tax credit 2023

Did you reach state pension (AOW) age in or before 2023? Then you are entitled to the elderly person's tax credit and one of the following three options applies:

  1. Is your income EUR 40 888 or lower? Then your elderly person's tax credit is EUR 931.
  2. Is your income EUR 53 122 or higher? Then your elderly person's tax credit is EUR 0.
  3. Is your income between EUR 40 888 and EUR 53 122? Then your elderly person's tax credit is calculated with the following formula:
    (EUR 1 835 – 15% x (Your income - EUR 40 888)) x (9.65/19.03)
  • The reduction percentage of the elderly person's tax credit is 15%.
  • The 1st tax bracket is 19.03% and the Wlz percentage is 9.65%. You will only receive the Wlz part of the elderly person's tax credit (9.65/19.03).

Example

In this example we assume your total annual income is EUR 45 000.

Calculation:

Your income is EUR 45 000
Reduce your income with EUR 40 888 = EUR 4 112
Take 15% of EUR 4 112 = EUR 617
Reduce EUR 1 835 with EUR 617 = EUR 1 218
Multiply EUR 1 218 with (9.65/19.03) = EUR 618 (rounded)

Your elderly person's tax credit is EUR 618

Elderly person's tax credit 2022

Did you reach state pension (AOW) age in or before 2022? Then you are entitled to the elderly person's tax credit and one of the following three options applies:

  1. Is your income EUR 38 464 or lower? Then your elderly person's tax credit is EUR 869.
  2. Is your income EUR 49 973 or higher? Then your elderly person's tax credit is EUR 0.
  3. Is your income between EUR 38 464 and EUR 49 973? Then your elderly person's tax credit is calculated with the following formula:
    (EUR 1 726 – 15% x (Your income - EUR 38 464)) x (9.65/19.17)
  • The reduction percentage of the elderly person's tax credit is 15%.
  • The 1st tax bracket is 19.17% and the Wlz percentage is 9.65%. You will only receive the Wlz part of the elderly person's tax credit (9.65/19.17).

Example

In this example we assume your total annual income is EUR 40 000.

Calculation:

Your income is EUR 40 000
Reduce your income with EUR 38 464 = EUR 1 536
Take 15% of EUR 1 536 = EUR 230
Reduce EUR 1 726 with EUR 230 = EUR 1 496
Multiply EUR 1 496 with (9.65/19.17) = EUR 753 (rounded)

Your elderly person's tax credit is EUR 753

Elderly person's tax credit 2021

Did you reach state pension (AOW) age in or before 2021? Then you are entitled to the elderly person's tax credit and one of the following three options applies:

  1. Is your income EUR 37 970 or lower? Then your elderly person's tax credit is EUR 856.
  2. Is your income EUR 49 323 or higher? Then your elderly person's tax credit is EUR 0.
  3. Is your income between EUR 37 970 and EUR 49 323? Then your elderly person's tax credit is calculated with the following formula:
    (EUR 1 703 – 15% x (Your income - EUR 37 970)) x (9.65/19.20)
  • The reduction percentage of the elderly person's tax credit is 15%.
  • The 1st tax bracket is 19.20% and the Wlz percentage is 9.65%. You will only receive the Wlz part of the elderly person's tax credit (9.65/19.20).

Example

In this example we assume your total annual income is EUR 40 000.

Calculation:

Your income is EUR 40 000
Reduce your income with EUR 37 970 = EUR 2 030
Take 15% of EUR 2 030 = EUR 305
Reduce EUR 1 703 with EUR 305 = EUR 1 398
Multiply EUR 1 398 with (9.65/19.20) = EUR 703 (rounded)

Your elderly person's tax credit is EUR 703

Elderly person's tax credit 2020

Did you reach state pension (AOW) age in or before 2020? Then you are entitled to the elderly person's tax credit and one of the following three options applies:

  1. Is your income EUR 37 372 or lower? Then your elderly person's tax credit is EUR 805.
  2. Is your income EUR 48 185 or higher? Then your elderly person's tax credit is EUR 0.
  3. Is your income between EUR 37 372 and EUR 48 185? Then your elderly person's tax credit is calculated with the following formula:
    (EUR 1 622 – 15% x (Your income - EUR 37 372)) x (9.65/19.45)
  • The reduction percentage of the elderly person's tax credit is 15%.
  • The 1st tax bracket is 19.45% and the Wlz percentage is 9.65%. You will only receive the Wlz part of the elderly person's tax credit (9.65/19.45).

Example

In this example we assume your total annual income is EUR 40 000.

Calculation:

Your income is EUR 40 000
Reduce your income EUR 40 000 with EUR 37 372 = EUR 2 628
Take 15% of EUR 2 628 = EUR 394
Reduce EUR 1 622 with EUR 394 = EUR 1 228
Multiply EUR 1 228 with (9.65/19.45) = EUR 609 (rounded)

Your elderly person's tax credit is EUR 609