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Overview of tax credits 2009

This table lists the maximum amount of each tax credit you can be entitled to each year.

Table of tax credits for 2009

General tax credit Younger than 65 years of age 65 years of age and older
General tax credit

€ 2,007

€ 935

Employed person’s tax credit for a tax credit base* not higher than € 42,509 to 57 years of age

€ 1,504

-

57, 58 or 59 years of age on 1 January

€ 1,762

-

60 or 61 years of age on 1 January

€ 2,018

-

62, 63 or 64 years of age on 1 January

€ 2,274

-

65 years of age or older on 1 January

-

€ 1,059

Employed person’s tax credit base* of € 42,510 and higher to 57 years of age

Between € 1,480 and € 1,504

 
57, 58 or 59 years of age on 1 January

Between € 1,738 and € 1,762

 
60 or 61 years of age on 1 January

Between € 1,994 and € 2,018

 
62, 63 or 64 years of age on 1 January

Between € 2,250 and € 2,274

 
65 years of age or older on 1 January  

Between € 1,048 and € 1,059

Deferred pension bonus 61 years of age on 1 January

€ 2,296

 
  62 years of age on 1 January

€ 3,214

 
  63 years of age on 1 January

€ 4,592

 
  64 years of age on 1 January

€ 919

 
  65 years of age on 1 January  

€ 919

  66 years of age on 1 January  

€ 460

Income-related combination tax credit

€ 1,765

€ 823

Single parent tax credit

€ 902

€ 421

Supplementary single parent tax credit

€ 1,484

€ 692

Elderly person’s tax credit

-

€ 661

Single parent tax credit

-

€ 410

Young disabled person’s tax credit

€ 678

-

Parental leave tax credit, maximum for each hour of parental leave

€ 3.99

-

Life savings credit

€ 195

-

Tax credit for social investments

1,3% of the average exemption in Box 3

Tax credit for direct investments in venture capital and cultural investments

1,3% of the average exemption in Box 3

*The employed person’s tax credit base is your income from your current work, such as wages, profits or income from freelance work. Therefore this does not include a special assistance benefit or early retirement (VUT) benefit.

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