Pensioners to pay lower AZV premiums starting January 1, 2026

In 2025, pensioners paid a 5% AZV premium on the first 30,000 guilders of income or salary (from a previous employment). If this income or salary exceeded 30,000 guilders per year, the pensioner paid a 10.5% AZV premium on the remaining amount.

Starting January 1, 2026, the premium percentage on the first 30,000 guilders of income will be 0%. This represents a reduction of 5 percentage points. Maximum income for collecting AZV premiums

The maximum income for collecting AZV premiums (the premium wage limit or premium income) remains unchanged and will be Afl. 85,000 in 2026. This means that if a pensioner's salary or income exceeds Afl. 85,000, they will pay the maximum amount of Afl. 5,775 per year in AZV premiums.

In 2025, the maximum premium was Afl. 7,275. This represents a reduction of Afl. 1,500 per year.

Example
Premium wage limit or premium income: Afl. 56,000

Calculation of AZV premium in 2026:

• 0% on Afl. 30,000 = Afl. 0.00;
• 10.5% on Afl. 26,000 (Afl. 56,000 − Afl. 30,000) = Afl. 2,730.

In this example, the pensioner pays a total of Afl. 2,730 in AZV premiums in 2026.

For all other individuals who are not pensioners (up to and including 64 years of age), nothing changes. The premium wage threshold for wages or premium income remains Afl. 85,000 per year in 2026, and the maximum premium percentage remains 10.5%. The maximum AZV premium is therefore Afl. 8,925 per year (Afl. 85,000 × 10.5%).

The Tax Office urges employers to take this percentage change into account when calculating the AZV premium for pensioners so that the correct amount is withheld.