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AOW, pension and tax — what do you pay from 67?

DIRECT ANSWER

AOW + supplementary pension fall in box 1, with lower AOW-age rate (17.85% vs 35.75%). Different tax credits + partner differences.

Reviewed by FFCheck-redactie · Last reviewed 2026-05-28

From AOW age (2026: 67 + 0-3 months by birth year) tax changes:

  1. Box 1 first bracket reducedfor AOW-eligible 17.85% (vs 35.75%) up to ~€38,441; above that 35.75% 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 pensionemployer (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.

Related

What is box 3 (assets)Box 3 taxes assets (savings, investments, real estate) on notional return. Since Christmas Ruling 2021 the calculation changed — objection o…Income tax deductions box 1Mortgage interest (phasing down), donations (≥1% aggregate income), medical (≥total threshold), study costs (abolished 2022), partner alimon…Income tax assessment objection Formal objection citing Wet IB 2001 + Awb. With hearing request + payment-deferral pointer. €19 PDF.

Sources

Updated: 2026-05-28

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