How the Netherlands taxes a retirement plan
Every figure this model charges in the Netherlands, what each one means, the tax office page it came from, and the date we last read it. Plus everything the model does not do here.
This page lists the figures for the Netherlands. How the tax model works in every country, and what it leaves out, is on how tax is modelled.
Figures are for the 2026 tax year, read from the authorities on 2026-07-30. Every one of them links to the page it came from. 1 of them we could not source: we hold the figure and could not find an authority page stating it. Those are marked, and they are the ones most likely to be wrong. If you know better, tell us.
Checked against worked examples.
The scale your pension and other ordinary income are charged on. Each band's rate applies only to the part of your income inside it, not to all of it.
Younger than pension_age
The scale for people younger than pension_age. From that age the scale above applies instead.
Your AOW age
The reliefs for pensioners start at the state pension (AOW) age, and that age depends on the year you were born. For people born after 1964 no law has set it yet: the ages shown are what the legal formula gives on the official life expectancy forecast, so they may change.
General tax creditalgemene heffingskorting (AOW-leeftijd)
A credit everyone gets, taken off the tax itself rather than off your income. This is the smaller amount that applies once you reach state pension age, and it shrinks as your income rises until it runs out at about 78,400.
- From ageyour pension age
- Only people who have reached this age get it. Retire earlier and you go without it until then.
- source
- Shrinks by3.19%
- How much of the credit is withdrawn per unit of income above the starting point. This adds to your effective rate inside that range, often sharply.
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- Measured againstcombined
- Which income figure decides how much is withdrawn. It is not always your total income, and the difference can be worth a lot.
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- Set againsttotal with charges
- Which part of the bill this credit reduces. A credit that can only touch one part is lost once that part reaches zero.
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General tax credit, below state pension agealgemene heffingskorting (onder AOW-leeftijd)
Everyone below state pension age gets this larger version of the general credit. It shrinks once your income passes a set point.
- Until ageyour pension age
- Only people younger than this get it. From this age a different amount takes its place.
- source
- Shrinks by6.40%
- How much of the credit is withdrawn per unit of income above the starting point. This adds to your effective rate inside that range, often sharply.
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- Measured againstcombined
- Which income figure decides how much is withdrawn. It is not always your total income, and the difference can be worth a lot.
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- Set againsttotal with charges
- Which part of the bill this credit reduces. A credit that can only touch one part is lost once that part reaches zero.
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Older person's creditouderenkorting
An extra credit for anyone who has reached state pension age. It is worth the full amount up to about 46,000 of income and then falls away steeply, reaching nothing at about 59,800.
- From ageyour pension age
- Only people who have reached this age get it. Retire earlier and you go without it until then.
- source
- Shrinks by15%
- How much of the credit is withdrawn per unit of income above the starting point. This adds to your effective rate inside that range, often sharply.
- source
- Measured againstcombined
- Which income figure decides how much is withdrawn. It is not always your total income, and the difference can be worth a lot.
- source
- Set againsttotal with charges
- Which part of the bill this credit reduces. A credit that can only touch one part is lost once that part reaches zero.
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Credit for a single older personalleenstaandeouderenkorting
A flat extra credit for someone at state pension age who lives alone and draws the single rate of the state pension. A couple is not entitled to it, and a surviving partner becomes entitled again.
- From ageyour pension age
- Only people who have reached this age get it. Retire earlier and you go without it until then.
- source
- Set againsttotal with charges
- Which part of the bill this credit reduces. A credit that can only touch one part is lost once that part reaches zero.
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- Given to someone with a partnerno
- Only for a person who does not live with a partner, so neither partner in a couple gets it.
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How money held outside a retirement account is charged: on what it pays you each year, on the profit when you sell, or both.
- Charged howexempt
- Whether investment income joins your other income on the same scale or is charged separately. It decides whether taking more from your portfolio pushes your pension into a higher band.
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- Charged as it pays outno
- Whether income the investment pays you is charged in the year it arises, rather than only when you sell.
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Yearly charge on savings depositsbox 3 banktegoeden
Money in a savings or current account is taxed on an assumed return of 1.28 percent a year rather than on the interest you actually receive. The first 59,357 of savings and investments is free of it, or 118,714 for a couple.
- Assumed yearly return1.28%
- The return the country assumes you made. The charge is worked out from this, not from what your portfolio actually did.
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- Capped at your real gainyes
- The charge cannot exceed what you actually made, so a bad year costs you nothing here.
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- Counts toward allowances shrinkingyes
- The assumed return counts as income when working out whether your allowances start to be withdrawn.
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- Shared by a coupleyes
- Partners share the tax-free amount and can split the savings between them as they like, so a couple pays this as a household, whoever's name the savings are in.
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- Shares an allowance withbox3
- Charges in the same group share one tax-free amount, split across them in proportion.
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Yearly charge on cash held as a fundbox 3 overige bezittingen (geldmarktfondsen)
A money market fund or a cash like tracker counts as an investment rather than a deposit, so the same buffer is taxed on an assumed return of 6 percent a year instead of 1.28. It is the one place where the form your cash takes changes the bill sharply.
- Assumed yearly return6%
- The return the country assumes you made. The charge is worked out from this, not from what your portfolio actually did.
- source
- Capped at your real gainyes
- The charge cannot exceed what you actually made, so a bad year costs you nothing here.
- source
- Counts toward allowances shrinkingyes
- The assumed return counts as income when working out whether your allowances start to be withdrawn.
- source
- Shared by a coupleyes
- Partners share the tax-free amount and can split the savings between them as they like, so a couple pays this as a household, whoever's name the savings are in.
- source
- Shares an allowance withbox3
- Charges in the same group share one tax-free amount, split across them in proportion.
- source
Yearly charge on shares and equity fundsbox 3 overige bezittingen (aandelen)
Shares and equity funds are taxed on an assumed return of 6 percent a year, whatever they actually did, and you may ask to be taxed on the lower figure when they did worse. Where a fund is based, and whether it pays out or reinvests, makes no difference.
- Assumed yearly return6%
- The return the country assumes you made. The charge is worked out from this, not from what your portfolio actually did.
- source
- Capped at your real gainyes
- The charge cannot exceed what you actually made, so a bad year costs you nothing here.
- source
- Counts toward allowances shrinkingyes
- The assumed return counts as income when working out whether your allowances start to be withdrawn.
- source
- Shared by a coupleyes
- Partners share the tax-free amount and can split the savings between them as they like, so a couple pays this as a household, whoever's name the savings are in.
- source
- Shares an allowance withbox3
- Charges in the same group share one tax-free amount, split across them in proportion.
- source
Yearly charge on bonds and bond fundsbox 3 overige bezittingen (obligaties)
Bonds and bond funds carry the same assumed return of 6 percent a year as shares. The interest they pay you is not taxed on top of that.
- Assumed yearly return6%
- The return the country assumes you made. The charge is worked out from this, not from what your portfolio actually did.
- source
- Capped at your real gainyes
- The charge cannot exceed what you actually made, so a bad year costs you nothing here.
- source
- Counts toward allowances shrinkingyes
- The assumed return counts as income when working out whether your allowances start to be withdrawn.
- source
- Shared by a coupleyes
- Partners share the tax-free amount and can split the savings between them as they like, so a couple pays this as a household, whoever's name the savings are in.
- source
- Shares an allowance withbox3
- Charges in the same group share one tax-free amount, split across them in proportion.
- source
What a loss can be set against, and whether anything left over can be carried into future years.
- Carried forward for0
- How many years an unused loss survives to be set against future gains. Zero means it is lost at the end of the year.
- source
- Locked to one kind of assetno
- A loss on one kind of investment can only be set against gains of the same kind.
- source
- Against other income, up tonot applicable
- The most a loss can take off your ordinary income in one year.
- source
- Share usable against other income0
- How much of a leftover loss can be set against income that is not investment income.
- source
Whether a couple is assessed as one household or as two people, which can change the bill substantially at the same total income.
- How a couple is taxedindividual
- Individual means each partner pays on their own pension and their own savings, as two separate people. An account in one name is that person's; we ask how the accounts you hold together are split between you.
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cash
Where this country's answer changes depending on the kind of investment, this is what we assume unless you say otherwise.
A threshold frozen in law quietly costs more every year, because your income rises with prices and the threshold does not. Over a thirty-year retirement that is one of the larger effects on this page.
- the income tax bands · Keeps up with inflationyes
- If no, this figure is fixed in law. Your income rises with prices and it does not, so it costs you more every year without any rule changing.
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- an ordinary investment account · Keeps up with inflationno
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- algemene heffingskorting (AOW-leeftijd) · Keeps up with inflationyes
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- algemene heffingskorting (onder AOW-leeftijd) · Keeps up with inflationyes
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- ouderenkorting · Keeps up with inflationyes
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- alleenstaandeouderenkorting · Keeps up with inflationyes
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- Zvw inkomensafhankelijke bijdrage (lage bijdrage) · Keeps up with inflationyes
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- box 3 banktegoeden · Keeps up with inflationyes
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- box 3 overige bezittingen (geldmarktfondsen) · Keeps up with inflationyes
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- box 3 overige bezittingen (aandelen) · Keeps up with inflationyes
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- box 3 overige bezittingen (obligaties) · Keeps up with inflationyes
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Each kind of retirement account here has its own rule for what is taxed when money comes out of it, and those rules are listed account by account on the page for accounts in the Netherlands.
Where you live inside the country
Nothing below the national level taxes income here, so one set of figures is right for the whole country. This is a finding rather than a gap.
What this model does not do here
Every one of them, not a selection. 24 are described below.
We model these and we know we do not get them exactly right. Where the size could be measured, it is stated.
Below the Dutch state pension age the lowest tax band is charged at 35.75 percent rather than 17.85, the general credit is larger and the older person's credits do not exist yet. We switch to the pensioner's rules at the state pension age for your year of birth. For anyone born after September 1964 that age is not yet set by law: we use the age the legal formula gives on today's life expectancy forecast, in whole years. If the age you are finally given differs, the plan applies the pensioner's rules a year or so early or late, which moves the tax by up to several thousand a year in those years.
Could go either way/up to €6,426 a year/anyone born after September 1964, in the years around their state pension age
If you cash in a lijfrente before its payments start, we charge the income linked health contribution on the amount as well as income tax and the 20 percent charge. The contribution is due on wages and regular payments, not on a cash-in, so in that year we show up to 4.85 percent of the amount too much, at most about 3,850 in today's money.
Your real tax is lower/up to €3,851 once/a lijfrente holder who cashes the account in before its payments begin
A lijfrente worth at most 5,513 in today's money may be paid out in one sum without the 20 percent charge. The law allows that only before the payments start and adds up every unstarted lijfrente you hold with the same provider; we allow it whenever the account is that small and look at each account alone.
Your real tax is higher/up to €1,103 once/a lijfrente account that has fallen to 5,513 or less, mostly late in its payments
When your portfolio returns less than the assumed rate, you may show the tax office what you actually made and be taxed on that instead. You have to claim it and evidence it, and not everyone does. We apply the lower of the two every year, so we flatter the average person's bill. A bad year still buys no relief against a good one, in the law and here alike.
Your real tax is higher/anyone whose portfolio returns less than the assumed rate in a year and does not claim the lower figure
Under the new Dutch pension contracts, which every workplace scheme must adopt by 1 January 2028, a pension already being paid can go up or down each year with the fund's investment returns. We model a workplace pension as a steady payment that only rises with the indexation you set, so the year to year swings, and the tax on them, are not shown.
Could go either way/every Dutch retiree with a workplace pension, from the year their scheme moves to the new contracts
A lijfrente with premiums you never deducted repays those premiums untaxed first. If you cash such an account in before its payments start, we charge income tax and the 20 percent on the whole amount, including the premiums that should come back untaxed.
Your real tax is lower/a holder of a lijfrente with non-deducted premiums who cashes it in early
A director's old-age obligation (ODV) that starts paying before the state pension age must pay out over 20 years plus the years before that age. We pay it over 20 years from whenever it starts, so an early start pays more each year in our plan, and more of it falls in years taxed before the state pension age.
Could go either way/a director-shareholder with an ODV starting before the state pension age
An oudedagsverplichting grows each year at a market interest rate the government sets from Dutch government bond yields: 2.593 percent for 2026. We hold that year's rate for the whole plan, where the real rate is reset every January and can even be negative, so over a long wait to the first payment the balance can drift either way from ours.
Could go either way/a director-shareholder whose oudedagsverplichting starts paying several years from now
These exist in law and we leave them out, usually because applying them would need a question we do not ask.
A capital insurance policy that already existed on 14 September 1999 is free of the charge on savings and investments up to 123,428, or 246,856 for partners. Enter it with your savings and investments: we do not apply that exemption, so we show up to about 2,666 a year too much tax, or 5,332 for a couple, while the policy runs.
Your real tax is lower/up to €2,666 a year/a holder of a capital insurance policy taken out before 15 September 1999
If you were born before 1946 the lowest tax band runs to 41,123 rather than 38,883, which is worth about 400 a year. We do not ask your birth year, so we use the narrower band for everyone and show slightly too much tax for that group.
Your real tax is lower/up to €400 a year/anyone born before 1946, who is 80 or over now
In the year you reach state pension age the tax office splits the lowest band's rate according to your birth month, so part of that year is charged at the higher rate that applies before it. We charge the lower rate for the whole year. It is one year in a plan that runs for decades.
Your real tax is higher/anyone in the single year they reach Dutch state pension age
Debts count against your savings and investments and reduce the charge on them, once they pass a floor of 3,800, or 7,600 for a couple. We never ask what you owe, so a mortgage on a let property does nothing here and we show too much tax, by roughly 0.97 percent a year of the debt you could have set off.
Your real tax is lower/anyone carrying a mortgage on a let property, or other debt outside their own home
A let property or second home is taxed on an assumed return of 6 percent of its official valuation (WOZ), and we see only your investment portfolio. Dutch property is therefore untaxed here rather than taxed on what it is worth, so your tax is understated by about 2.16 percent of that valuation every year. We could also not establish the 2026 table that reduces the taxable value of a home that is let.
Your real tax is higher/anyone owning a Dutch let property or second home
Owning the home you live in adds a slice of assumed income to your Dutch tax bill, 0.35 percent of its official valuation (WOZ) for most homes. A relief currently cancels about 72 percent of that for anyone without a mortgage, and it is being withdrawn a little each year until it is gone in 2041. We model none of this, so a mortgage free retiree's tax is understated, and more so the further out the plan runs. Mortgage interest relief, which we also leave out, runs the other way.
Your real tax is higher/a retiree who owns their Dutch home, most of all one who has paid the mortgage off
Certified green investments shelter 26,715 from the charge on savings and investments and carry a small extra credit. We do not offer them as a choice, so if you hold them we show more tax than you would pay. The relief is closing: it drops to 200 in 2027 and is abolished in 2028, so it is not worth planning around.
Your real tax is lower/anyone holding certified green investments, a relief that ends in 2028
Notes and coins you keep at home are exempt up to 672, or 1,344 for a couple, and we do not exclude them. At the rate that applies to savings that is worth a few euros of tax a year, so we have left it out.
Your real tax is lower/anyone holding physical cash, for whom it is worth a euro or two
A replacement for the charge on savings and investments is going through parliament, intended for 2028. It would tax your actual yearly gain, count gains you have not sold, allow costs, carry losses forward, and swap the tax free capital amount for a much smaller exemption on the return itself. For a modest saver that shelter is worth up to 1,282 of tax a year today against 648 under the new rules. We model the 2026 rules and nothing else.
Could go either way/anyone whose Dutch plan runs past 2028, which is all of them
A workplace pension can sometimes be paid partly or wholly as a lump sum: a pension under 632.63 a year may be bought out by the fund, and from 2029 you may take up to 10 percent of your pension as one payment at the start. Both are taxed as ordinary income in the year paid. We only model the pension as a yearly payment, so a lump sum, and the higher tax that bunching it into one year usually brings, is not shown.
Could go either way/a Dutch retiree with a very small workplace pension, or one who would take part of a workplace pension as a lump sum from 2029
A net pension (nettopensioen) is built from money that was already taxed, so its payments are generally understood to be tax free, but we could not confirm that in the law itself. We offer no setting for it: if you have one, enter its payment as an amount after tax, which we leave untaxed.
Could go either way/a Dutch retiree who earned above 137,800 and built a net pension through their employer
Cashing in a lijfrente early costs 20 percent on top of income tax. Within ten years of opening it, you may instead pay interest on the tax you saved, which can be less. We always charge the 20 percent.
Your real tax is lower/a lijfrente cashed in within ten years of being opened
Separate tax systems, or rules that only bite outside a retirement plan.
Everyone in the Netherlands pays a flat monthly health insurance premium straight to their insurer, on top of the income linked health contribution we do show. We could not confirm the 2026 average from an official source, and what we saw puts it around 150 to 160 a month for each adult. It is a household bill rather than a tax, so budget for it in your spending.
Your real tax is higher/up to €1,920 a year/every Dutch resident adult, whatever their income
Local property and service charges are not income tax and never appear in these figures. On a home worth 500,000 they plausibly come to 700 to 1,500 a year, covering the property levy, sewerage, waste collection and the water board. Put them in your household spending rather than expecting them here. We could not source an authoritative national figure for 2026.
Your real tax is higher/up to €1,500 a year/anyone owning a Dutch home, and to a smaller extent anyone renting one
If you own 5 percent or more of a company, what you take out of that stake is taxed in its own right, at 24.5 percent up to 68,843 and 31 percent above. That is a separate system from the one we model, so nothing you hold through your own company appears here.
Your real tax is higher/anyone holding 5 percent or more of a private company
If what you do with your money goes beyond ordinary investing, such as borrowing to trade daily or flipping property one after another, the profits are pulled onto the progressive income tax scale instead of the flat charge on savings and investments. We assume you buy and hold, so we never test for it.
Your real tax is higher/someone trading with borrowed money or flipping property systematically, rather than holding investments
Every other figure we use for this country (138)
The sections above cover what shapes a retirement plan. These are the rest of what the model reads, listed so nothing it uses is hidden from you.
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3 banktegoeden].holdings[0]bank_depositsourcebalance_charges[box 3 banktegoeden].namebox 3 banktegoedensourcebalance_charges[box 3 overige bezittingen (aandelen)].namebox 3 overige bezittingen (aandelen)sourcebalance_charges[box 3 overige bezittingen (geldmarktfondsen)].holdings[0]money_market_fundsourcebalance_charges[box 3 overige bezittingen (geldmarktfondsen)].namebox 3 overige bezittingen (geldmarktfondsen)sourcebalance_charges[box 3 overige bezittingen (obligaties)].namebox 3 overige bezittingen (obligaties)sourcecapital_incomenotional_yieldsourceordinary.credits[algemene heffingskorting (AOW-leeftijd)].namealgemene heffingskorting (AOW-leeftijd)sourceordinary.credits[algemene heffingskorting (onder AOW-leeftijd)].namealgemene heffingskorting (onder AOW-leeftijd)no source foundordinary.credits[alleenstaandeouderenkorting].namealleenstaandeouderenkortingsourceordinary.credits[ouderenkorting].nameouderenkortingsourceordinary.deferred_treatmentordinarysourceordinary.flat_rate0sourceordinary.rental_baseexemptsourceordinary.social[Zvw inkomensafhankelijke bijdrage (lage bijdrage)].nameZvw inkomensafhankelijke bijdrage (lage bijdrage)sourceordinary.surtax_on_tax0sourceplain_death.kindrolloversource
Held but not used here (8)
These would scale a figure for a couple taxed together. This country taxes each partner separately, so the model never applies them, and they are not counted among the figures we could not source.
ordinary.credits[algemene heffingskorting (AOW-leeftijd)].joint_multiple 2 ordinary.credits[algemene heffingskorting (AOW-leeftijd)].taper_start_joint_multiple 2 ordinary.credits[algemene heffingskorting (onder AOW-leeftijd)].joint_multiple 2 ordinary.credits[algemene heffingskorting (onder AOW-leeftijd)].taper_start_joint_multiple 2 ordinary.credits[ouderenkorting].joint_multiple 2 ordinary.credits[ouderenkorting].taper_start_joint_multiple 2 ordinary.joint_mode splitting ordinary.social[Zvw inkomensafhankelijke bijdrage (lage bijdrage)].ceiling_joint_multiple 2
Income linked health contributionZvw inkomensafhankelijke bijdrage (lage bijdrage)
A health charge on your pension and any annuity income, at 4.85 percent of the first 79,409 each partner draws. Money you take out of your portfolio does not attract it, and it is separate from the monthly premium you pay your own insurer.