Exemption from tax

We deduct wage tax from your pension or benefit. You can apply to the Netherlands for an exemption of 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 tax from your pension or benefit. There are certain conditions for this, however.

What are the conditions?

The conditions are different for different countries. For most countries, there is an income threshold. 

  • If your income is under the threshold
    You can apply to the Dutch Tax and Customs Administration (Belastingdienst) for 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 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 or
  • Anw survivor benefit and
  • Remigration benefit and
  • Any other pension from the Netherlands
Income threshold for the country where you live
You live in Your total gross income per year must be less than
Aruba  no income threshold
Germany €15,000
Ghana €20,000
Ireland €25,000
Japan no income threshold
Spain no income threshold
United Kingdom no income threshold
South Africa €10,000

For most countries, there are additional requirements that you need to meet.

Ireland

If you live in Ireland, you can only get a Dutch tax exemption if the start date of your AOW pension or Anw survivor 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 or Anw survivor 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.

Spain

If you live in Spain, you can only get a Dutch tax exemption if you have been issued a certificate of fiscal 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 or Anw survivor 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 tax exemption in the Netherlands. This does not depend on your income.

  • Albania
  • Aruba
  • Georgia
  • Kuwait
  • Portugal
  • Sint Maarten
  • Spain

How to apply for tax exemption

  1. Download the form

    Go to the website of the Belastingdienst, click on ‘English site’ at the bottom of the page and download the form ‘Application exemption from wage tax/national insurance contributions deducted at source’.

  2. Fill in the form

    Fill in the form ‘Application exemption from wage tax/national insurance contributions deducted at source’.

  3. Fill in the SVB’s withholding tax number

    On page 6, you are asked to fill in the SVB’s withholding tax number, which is 002179908L02.

  4. Send the form

    After you have completed the form, print it out. Check whether there are any other forms you have to fill in. Then send the form or forms to:

    Belastingdienst/kantoor Buitenland
    Team Loonheffing Particulieren
    Postbus 2865
    6401 DJ Heerlen The Netherlands