• International issues: private taxpayers
• Dutch income tax system
  • Three types of income
  • Tax partners
  • Tax credits
    • Overview of tax credits
    • General tax credit
    • Employed person's tax credit
    • Income-related combination tax credit
    • Single parent's tax credit
    • Young disabled person's tax credit
    • Elderly person's tax credit
    • Career-break leave credit
    • Tax credit for parental leave
    • Tax credit for socially responsible investments
    • Tax credit for investments in venture capital and cultural investments
    • Deferred pension bonus
  • Worldwide income
• Emigration and Taxation
• Immigration and Taxation
• Secondment abroad
• If you come to the Netherlands to work
• Living in the Netherlands, income from abroad
• Living abroad, income in the Netherlands
• Social security and cross-border employment and enterprise
• Double tax relief

Elderly person's tax credit

In 2009, you are entitled to the elderly person's tax credit if you meet the following conditions:

• You are 65 or older on 31 December 2009.
• Your total income in 2009 in Boxes 1, 2 and 3 does not exceed € 32,282.

The elderly person's tax credit amounts to € 661 in 2009.

Single elderly person's tax credit

You qualify for the single elderly person's tax credit if you receive a statutory old age pension (AOW) for single persons.

The single elderly person's tax credit amounts to € 410 in 2009.

Private individuals

• Private individuals

Business

• Business