Which tax credits does the CAK apply?
We can apply a number of tax credits to the Wlz part of your healthcare contribution, but only if we have the required information. Sometimes you have to apply for the tax credit yourself.
Please note
Are you entitled to tax credits? We can only deduct it from the Wlz part of your healthcare contribution. However, your Wlz part can never be lower than 0. For example, if your tax credit is EUR 800 and your Wlz contribution is EUR 700, we set your Wlz contribution to EUR 0.In general
Tax credits: when to apply
Automatically deducted tax credits
We process the following tax credits automatically (if the data are known to us):
- General tax credit
- Tax credit for elderly persons
- Tax credit for single elderly persons
- Young disabled person’s tax credit
- General tax credit for a partner with no or low income
Applying for tax credits
There are a number of tax credits you can ask us to apply retrospectively:
- Tax credit for green investments
- General tax credit for a partner with no or low income (if we and/or the tax authorities have not yet (fully) applied them)
Do you think you are entitled to the tax credits above? Please contact us and we will see if you are eligible. If so, we will subsequently deduct these tax credits from the income-dependent Wlz part of your healthcare contribution.
Tip
If your Wlz contribution on the annual statement is EUR 0, there is no point in applying for another tax credit.Tax credits always pro rata
Are you not treaty-entitled throughout the year (for example, did you emigrate halfway through a year)? Then we apply the tax credits pro rata (on a monthly basis). Except in the event of death during a year. Then we apply the full tax credit.
Example
You emigrate on July 1 2019 and pay a healthcare contribution starting this date to the CAK (6 months). Your tax credit for elderly persons is EUR 822 on an annual basis.
The calculation: (6/12) x EUR 822 = EUR 411
Your tax credit for elderly persons in 2019 is EUR 411.
Object
Tip
Please first read the information on this page carefully. This way you will know whether it would benefit you to object.Do you disagree with the tax credits we applied automatically on your final annuel statement? Do you want us to apply other tax credits? In that case, object to your final annual statement. For this you use the form Lodging an objection (pdf, 1 MB) (7.12.2020). Has the objection period already expired? Then send us a letter. Ask for a revision of your annual statement.
Tabels
Tax credits 2023
| Type | Amount of credit (EUR) |
|---|---|
| General tax credit | |
|
803 |
|
between 803 and 0 |
|
0 |
| Tax credit for young disabled person’s | 215 |
| Tax credit for elderly persons – You are entitled to this tax credit if you have reached AOW (Dutch state pension) age (66 years and 10 months) on 31 December 2023: | |
|
931 |
|
between 931 and 0 |
|
0 |
| Tax credit for single elderly persons – You are entitled to this tax credit if you receive a single person’s AOW (Dutch old age state pension). | 243 |
| General tax credit for partner with no or low income | |
|
3 070 |
|
0 |
|
1 583 |
| Green investment tax credit | 232 |
Tax credits 2022
| Type | Amount of credit (EUR) |
|---|---|
| General tax credit | |
|
752 |
|
between 752 and 0 |
|
0 |
| Tax credit for young disabled person’s | 201 |
| Tax credit for elderly persons – You are entitled to this tax credit if you have reached AOW (Dutch state pension) age (66 years and 7 months) on 31 December 2022: | |
|
869 |
|
between 869 and 0 |
|
0 |
| Tax credit for single elderly persons – You are entitled to this tax credit if you receive a single person’s AOW (Dutch old-age state pension). | 227 |
| General tax credit for partner with no or low income | |
|
2 888 |
|
193 |
|
1 494 |
| Green investment tax credit | 216 |
Tax credits 2021
| Type | Amount of credit (EUR) |
|---|---|
| General tax credit | |
|
738 |
|
between 738 and 0 |
|
0 |
| Tax credit for young disabled person’s | 198 |
| Tax credit for elderly persons – You are entitled to this tax credit if you have reached AOW (Dutch state pension) age (66 years and 4 months) on 31 December 2021: | |
|
856 |
|
between 856 and 0 |
|
0 |
| Tax credit for single elderly persons – You are entitled to this tax credit if you receive a single person’s AOW (Dutch old-age state pension). | 223 |
| General tax credit for partner with no or low income | |
|
2 837 |
|
378 |
|
1 469 |
| Green investment tax credit | 214 |
Tax credits 2020
| Type | Amount of credit (EUR) |
|---|---|
| General tax credit | |
|
701 |
|
between 701 and 0 |
|
0 |
| Tax credit for young disabled person’s | 194 |
| Tax credit for elderly persons – You are entitled to this tax credit if you have reached AOW (Dutch state pension) age (66 years and 4 months) on 31 December 2020: | |
|
805 |
|
between 805 and 0 |
|
0 |
| Tax credit for single elderly persons – You are entitled to this tax credit if you receive a single person’s AOW (Dutch old-age state pension). | 217 |
| General tax credit for partner with no or low income | |
|
2 711 |
|
543 |
|
1 413 |
| Green investment tax credit | 207 |
Tax credits 2019
| Type | Amount of credit (EUR) |
|---|---|
| General tax credit | |
|
653 |
|
between 653 and 0 |
|
0 |
| Tax credit for young disabled person’s | 195 |
| Tax credit for elderly persons – You are entitled to this tax credit if you have reached AOW (Dutch state pension) age (66 years and 4 months) on 31 December 2019: | |
|
822 |
|
between 822 and 0 |
|
0 |
| Tax credit for single elderly persons – You are entitled to this tax credit if you receive a single person’s AOW (Dutch old-age pension). | 221 |
| General tax credit for partner with no or low income | |
|
2 477 |
|
661 |
|
1 268 |
| Green investment tax credit | 212 |
General tax credit
The amount of your tax credit is determined depending on your income and your age. You wil receive less general tax credit if your income rises. If your income is too high, you will not receive a general tax credit.
How do we calculate the general tax credit?
- We base the provisional annual statement solely on your Dutch income. We do not yet take into account your foreign income, your deductible items and/or negative balance on the homeownership
- The final annual statement is based on your taxable income from work and home. This is your Dutch and foreign income minus any deductible items and/or negative balance on the homeownership.
Calculation general tax credits 2023
Regarding the general tax credits there are 3 options:
- Is your income EUR 22 660 or lower? Then your general tax credit is EUR 803.
- Is your income EUR 73 031 or higher? Then your general tax credit is EUR 0.
- Is your income between EUR 22 660 and EUR 73 031? Then your general tax credit is calculated as follows:
You have reached AOW-age (state pension age) in 2023
(EUR 1 583 – 3.141% x (Income - EUR 22 660)) x (9.65%/19.03%)
- The reduction percentage of the general tax credit is 3.141%.
- 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).
You have not yet reached AOW-age (state pension age) in 2023
(EUR 3 070 – 6.095% x (Income - EUR 22 660)) x (9.65%/36.93%)
- The reduction percentage of the general tax credit is 6.095%.
- The 1st tax bracket is 36.93% and the Wlz percentage is 9.65%. You will only receive the Wlz part of the elderly person's tax credit (9.65/36.93).
Example
In this example we assume that you reached AOW-age and your total annual income is EUR 25 000.
The formula: (EUR 1 583 – 3.141% x (EUR 25 000 - EUR 22 660)) x (9.65%/19.03%)
Calculation:
Your income is EUR 25.000.
Reduce your income of EUR 25 000 with EUR 22 660 = EUR 2 340.
Take 3.141% of EUR 2 340 is EUR 74.
Reduce EUR 1 583 with EUR 74 = EUR 1 509.
Multiply EUR 1 590 with (9.65/19.03) = EUR 766 (rounded).
Your general tax credit is EUR 766.
Calculation general tax credits 2022
Regarding the general tax credits there are 3 options:
- Is your income EUR 21 317 or lower? Then your general tax credit is EUR 752.
- Is your income EUR 69 398 or higher? Then your general tax credit is EUR 0.
- Is your income between EUR 21 317 and EUR 69 398? Then your general tax credit is calculated as follows:
You have reached AOW-age (state pension age) in 2022
(EUR 1 494 – 3.106% x (Income - EUR 21 317)) x (9.65%/19.17%)
- The reduction percentage of the general tax credit is 3.106%.
- 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).
You have not yet reached AOW-age (state pension age) in 2022
(EUR 2 888 – 6.007% x (Income - EUR 21 317)) x (9.65%/37.07%)
- The reduction percentage of the general tax credit is 6.007%.
- The 1st tax bracket is 37.07% and the Wlz percentage is 9.65%. You will only receive the Wlz part of the elderly person's tax credit (9.65/37.07).
Example
In this example we assume that you reached AOW-age and your total annual income is EUR 25 000.
The formula: (EUR 1 494 – 3.106% x (EUR 25 000 - EUR 21 317)) x (9.65%/19.17%)
Calculation:
Your income is EUR 25.000.
Reduce your income of EUR 25 000 with EUR 21 317 = EUR 3 683.
Take 3.106% of EUR 3 683 is EUR 114.
Reduce EUR 1 494 with EUR 114 = EUR 1 380.
Multiply EUR 1 380 with (9.65/19.17) = EUR 695 (rounded).
Your general tax credit is EUR 695.
Calculation general tax credits 2021
Regarding the general tax credits there are 3 options:
- Is your income EUR 21 043 or lower? Then your general tax credit is EUR 738.
- Is your income EUR 68 507 or higher? Then your general tax credit is EUR 0.
- Is your income between EUR 21 043 and EUR 68 507? Then your general tax credit is calculated as follows:
You have reached AOW-age (state pension age) in 2021
(EUR 1 469 – 3.093% x (Income - EUR 21 043)) x (9.65%/19.20%)
- The reduction percentage of the general tax credit is 3.093%.
- 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).
You have not yet reached AOW-age (state pension age) in 2021
(EUR 2 837 – 5.977% x (Income - EUR 21 043)) x (9.65%/37.10%)
- The reduction percentage of the general tax credit is 5.977%.
- The 1st tax bracket is 37.10% and the Wlz percentage is 9.65%. You will only receive the Wlz part of the elderly person's tax credit (9.65/37.10).
Example
In this example we assume that you reached AOW-age and your total annual income is EUR 25 000.
The formula: (EUR 1 469 – 3.093% x (EUR 25 000 - EUR 21 043)) x (9.65%/19.20%)
Calculation:
Your income is EUR 25.000.
Reduce your income of EUR 25 000 with EUR 21 043 = EUR 3 957.
Take 3.093% of EUR 3 957 is EUR 122.
Reduce EUR 1 469 with EUR 122 = EUR 1 347.
Multiply EUR 1 347 with (9.65/19.30) = EUR 677 (rounded).
Your general tax credit is EUR 677.
Calculation general tax credits 2020
Regarding the general tax credits there are 3 options:
- Is your income EUR 20 711 or lower? Then your general tax credit is EUR 701.
- Is your income EUR 68 507 or higher? Then your general tax credit is EUR 0.
- Is your income between EUR 20 711 and EUR 68 507? Then your general tax credit is calculated as follows:
You have reached AOW-age (state pension age) in 2020
(EUR 1 413 – 2.954% x (Income - EUR 20 711)) x (9.65%/19.45%)
- The reduction percentage of the general tax credit is 2.954%.
- 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).
You have not yet reached AOW-age (state pension age) in 2020
(EUR 2 711 – 5.672% x (Income - EUR 20 711)) x (9.65%/37.35%)
- The reduction percentage of the general tax credit is 5.672%.
- The 1st tax bracket is 37.35% and the Wlz percentage is 9.65%. You will only receive the Wlz part of the elderly person's tax credit (9.65/37.35).
Example
In this example we assume that you reached AOW-age and your total annual income is EUR 25 000.
The formula: (EUR 1 413 – 2.954% x (EUR 25 000 - EUR 20 711)) x (9.65%/19.45%)
Calculation:
Your income is EUR 25.000.
Reduce your income of EUR 25 000 with EUR 20 711 = EUR 4 289.
Take 2.954% of EUR 4.289 is EUR 127.
Reduce EUR 1 413 with EUR 127 = EUR 1 286.
Multiply EUR 1 286 with (9.65/19.45) = EUR 638 (rounded).
Your general tax credit is EUR 638.
Calculation general tax credits 2019
Regarding the general tax credits there are 3 options:
- Is your income EUR 20 384 or lower? Then your general tax credit is EUR 653.
- Is your income EUR 68 507 or higher? Then your general tax credit is EUR 0.
- Is your income between EUR 20 384 and EUR 68 507? Then your general tax credit is calculated as follows:
You have reached AOW-age (state pension age) in 2019
(EUR 1 268 – 2.633% x (Income - EUR 20 384)) x (9.65%/18.75%)
- The reduction percentage of the general tax credit is 2.633%.
- The 1st tax bracket is 18.75% and the Wlz percentage is 9.65%. You will only receive the Wlz part of the elderly person's tax credit (9.65/18.75).
You have not yet reached AOW-age (state pension age) in 2019
(EUR 2 477 – 5.147% x (Income - EUR 20 384)) x (9.65%/36.65%)
- The reduction percentage of the general tax credit is 5.147%.
- The 1st tax bracket is 36.65% and the Wlz percentage is 9.65%. You will only receive the Wlz part of the elderly person's tax credit (9.65/36.65).
Example
In this example we assume that you reached AOW-age and your total annual income is EUR 25 000.
The formula: (EUR 1 268 – 2.633% x (EUR 25 000 - EUR 20 384)) x (9.65%/18.75%)
Calculation:
Your income is EUR 25.000.
Reduce your income of EUR 25 000 with EUR 20 384 = EUR 4 616.
Take 2.633% of EUR 4 616 is EUR 122.
Reduce EUR 1 268 with EUR 122 = EUR 1 146.
Multiply EUR 1 146 with (9.65/18.75) = EUR 590 (rounded).
Your general tax credit is EUR 590.
Tax credit for young disabled persons
Do you receive a benefit under the Dutch Wajong Act? Or are you entitled to support in finding work under the Dutch Wajong Act? And are you not entitled to an elderly person's tax credit? In that case you are entitled to the tax credit for young disabled persons.
Tax credit for elderly persons
You are entitled to the tax credit for elderly persons if you have reach Dutch state pension (AOW) age in or before the year in question. Have you reached AOW age later? Then you are not entitled to the tax credit for elderly persons.
How do we calculate the elderly person's tax credit?
Do you have income from a substantial interest (box 2) or benefits from savings and investments (box 3) or any income outside the Netherlands? In that case, the elderly person's tax credit on your final annual statement will probably be lower than on your provisional annual statement.
- We only use your Dutch income for the provisional annual statement. We do not yet take into account your income from a substantial interest (box 2) and profits from savings and investments (box 3).
- For the final annual statement, we use your aggregate income, which we receive from the Dutch tax authorities (Belastingdienst). With the aggregate income, we do take into account your income from a substantial interest (box 2) and profits from savings and investments (box 3) and any income outside the Netherlands.
Calculation 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:
- Is your income EUR 40 888 or lower? Then your elderly person's tax credit is EUR 931.
- Is your income EUR 53 122 or higher? Then your elderly person's tax credit is EUR 0.
- 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
Calculation 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:
- Is your income EUR 38 464 or lower? Then your elderly person's tax credit is EUR 869.
- Is your income EUR 49 973 or higher? Then your elderly person's tax credit is EUR 0.
- 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
Calculation 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:
- Is your income EUR 37 970 or lower? Then your elderly person's tax credit is EUR 856.
- Is your income EUR 49 323 or higher? Then your elderly person's tax credit is EUR 0.
- 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
Calculation 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:
- Is your income EUR 37 372 or lower? Then your elderly person's tax credit is EUR 805.
- Is your income EUR 48 185 or higher? Then your elderly person's tax credit is EUR 0.
- 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
Calculation elderly person's tax credit 2019
Did you reach state pension (AOW) age in or before 2019? Then you are entitled to the elderly person's tax credit and one of the following three options applies:
- Is your income EUR 36 783 or lower? Then your elderly person's tax credit is EUR 822.
- Is your income EUR 47 423 or higher? Then your elderly person's tax credit is EUR 0.
- Is your income between EUR 36 783 and EUR 47 423? Then your elderly person's tax credit is calculated with the following formula:
(EUR 1 596 – 15% x (Your income - EUR 36 783)) x (9.65/18.75)
- The reduction percentage of the elderly person's tax credit is 15%.
- The 1st tax bracket is 18.75% and the Wlz percentage is 9.65%. You will only receive the Wlz part of the elderly person's tax credit (9.65/18.75).
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 36 783 = EUR 3 217
Take 15% of EUR 3 217 = EUR 483
Reduce EUR 1 596 with EUR 483 = EUR 1 113
Multiply EUR 1 113 with (9.65/18.75) = EUR 573 (rounded)
Your elderly person's tax credit is EUR 573
Tax credit for single elderly persons
You are entitled to this tax credit if you receive a Dutch old-age state pension (AOW) for single persons for the whole year or part of it. Do you want to know whether you are entitled to an AOW benefit for single persons? Please enquire at the SVB (Dutch social security organization).
Tax credit for a partner with no or low income
A special tax credit is available if your partner earns no or very little income. In some cases we apply this tax credit automatically and sometimes you will have to apply for it.
When does the CAK apply this tax credit automatically?
- Your partner is co-insured with you in your country of residence.
- Your partner is registered with us.
- You pay a healthcare contribution for your partner.
- Your partner cannot apply for this tax credit in the Netherlands, as you have not opted to be liable for tax in the Netherlands.
When can I apply to the CAK for this tax credit?
- You have received a final annual statement.
- You pay a healthcare contribution for your partner as a family member who is co-insured with you.
- Your partner has no or little income (see table below).
- Your partner has first asked the Dutch Tax Administration to apply the tax credit. He or she must do this first, as you have opted to be liable for tax in the Netherlands or pay tax on more than 90% of your income in the Netherlands.
- Your partner has not received the full amount of the tax credit.
How do I apply for this tax credit?
You can object to the final annual statement using the form Lodging an objection (pdf, 1 MB) (7.12.2020). Alternatively, you can send us a letter asking us to apply the tax credit. Send your objection form or letter to the CAK. Always enclose a copy of your partner’s and your final tax assessment.
My partner is not co-insured with me, but has a low income. What should I do?
Is your partner not registered with us as being co-insured with you? You can still ask us to apply this tax credit in that case. You do this by objecting to the final annual statement. You can also send us a letter. Always enclose the final calculation of your partner’s income with the form or your letter.
When is my partner’s income too high?
The CAK will not apply the tax credit if your partner's income exceeds a maximum amount. This amount differs per year and per age of your partner. All amounts are listed in the tables at the top of this page.
Green investment tax credit
Have you invested money in a green fund? In that case, you can request us to apply the tax credit for green investments to your annual statement.
How do we calculate the tax credit for green investments?
The amount of this tax credit depends on the value of your investments, namely 0.7% of the total value up to a certain maximum.
| Year | Maximum amount investments | Maximum tax credit |
|---|---|---|
| 2023 | EUR 65 072 | EUR 232 |
| 2022 | EUR 61 215 | EUR 216 |
| 2021 | EUR 60 429 | EUR 214 |
| 2020 | EUR 59 477 | EUR 207 |
| 2019 | EUR 58 540 | EUR 212 |