AOW, pension and tax — what do you pay from 67?
AOW + supplementary pension fall in box 1, with lower AOW-age rate (17.9% vs 36.93%). Different tax credits + partner differences.
From AOW age (2026: 67 + 0-3 months by birth year) tax changes: (1) Box 1 first bracket reduced — for AOW-eligible 17.9% (vs 36.93%) up to ~€38,441; above that 36.93% normal; (2) Higher senior credit + single-senior credit; (3) Possibly lower healthcare premium via lower contribution income; (4) No more employment credit (replaced by work bonus). Supplementary pension: employer (2nd pillar) or annuity (3rd pillar) taxed in box 1 on disbursement. Wealth effect: pension income raises aggregate income, can affect healthcare allowance + rent allowance. For partners: community of property — deceased partner pension rights transfer via Pension Rights Equalisation Act. Wrong assessment in AOW age: object within 6 weeks — special attention to missed tax credits.