Exemption from wage tax
We deduct wage tax from your pension or benefit. You can apply to the Netherlands for an exemption from Dutch wage tax if you live in 1 of the countries under:
- countries and income thresholds for AOW pension and Anw survivor benefit
- remigration benefit countries
If you are granted an exemption, we will stop deducting wage tax from your pension or benefit, and we will pay you a higher amount in pension or benefit. There are certain conditions for this, however.
What are the qualifying conditions?
The conditions vary per country. For most countries, there is an income threshold .
- If your income is under the threshold
You can apply to the Dutch Tax Administration (Belastingdienst) for a tax exemption. The Belastingdienst will check whether you also meet the other conditions - If your income is above the threshold
There is no point applying for a tax exemption.
Countries and income thresholds for AOW pension and Anw survivor benefit
The amounts shown in the table are gross annual amounts. Your income is the total amount you receive in:
- AOW pension and
- survivor benefit or orphan’s benefit paid under the Dutch Anw survivor benefit scheme
- Remigration benefit and
- any other pension from the Netherlands
| You live in | Your total gross income per year must be less than |
|---|---|
| Azerbaijan | no income threshold |
| Cyprus | €15,000 |
| Germany | €15,000 |
| Ghana | €20,000 |
| Ireland | €25,000 |
| Japan | no income threshold |
| New Zealand | no income threshold |
| Spain | no income threshold |
| Turkey | no income threshold |
| United Kingdom | no income threshold |
| South Africa | €10,000 |
For most countries, there are additional requirements that you need to meet.
Azerbaijan
If you live in Azerbeidzjan, you can only get a Dutch tax exemption if you pay tax on your AOW pension, Anw survivor benefit or orphan’s benefit there.Ireland
If you live in Ireland, you can only get a Dutch tax exemption if the start date of your AOW pension, Anw survivor benefit or orphan’s benefit was on or after 29 February 2020.
Ghana, Japan and the United Kingdom
If you live in one of these countries, you can only get a Dutch tax exemption if your AOW pension, Anw survivor benefit or orphan’s benefit is paid into a bank account in the country where you live. All you need to do is give us the details of your home-country bank account. You do not have to apply to the Belastingdienst for an exemption.
New Zealand
You can only get an exemption if you have New Zealand nationality and live in New Zealand.
Spain
If you live in Spain, you can only get a Dutch tax exemption if you have been issued a certificate of tax residence by the Spanish tax authorities. This statement is called ‘residencia fiscal en España convenio’.
South Africa
This income threshold only applies if the start date of your AOW pension, Anw survivor benefit or orphan’s benefit was before 1 January 2009.
Remigration benefit countries
If you receive a remigration benefit and you live in one of the following countries, you may be able to get a wage tax exemption in the Netherlands. This does not depend on your income.
- Albania
- Aruba
- Azerbaijan
- Georgia
- Kuwait
- Portugal
- Sint Maarten
- Spain