Income Thresholds for Healthcare Allowance in Amsterdam
The healthcare allowance income thresholds determine whether Amsterdam residents are eligible for this benefit, which helps cover health insurance premiums. In a city like Amsterdam with high living costs and a busy lifestyle, this is particularly important. The amount depends on your reference income, household composition, and number of children. For 2024, national limits apply: income that is too high results in a reduced or no allowance. See the thresholds below and how they apply to Amsterdam residents.
What are the income thresholds for healthcare allowance in Amsterdam?
These thresholds represent the maximum reference income for healthcare allowance. Below the lower limit, you receive the full amount; above it, the allowance phases out gradually until it reaches zero at the upper limit. This ensures lower-income households benefit the most—a key support for Amsterdam residents on tight budgets. The Tax and Customs Administration bases this on last year's income (2023 for 2024), adjusted for inflation. Total income includes salary, benefits, alimony, and assets. For couples, the combined household income applies.
Legal Basis
The rules are set out in the Healthcare Allowance Act (Wzt). Article 6 of the Wzt governs calculation based on reference income; Article 8 provides for phase-out at 3.33% above the lower threshold. Thresholds are published annually in the Official Gazette under the Tax Allowances Act, adjusted for inflation. The same national rules apply in Amsterdam.
Current Income Thresholds for Healthcare Allowance 2024
Thresholds per household. Refer to the table for an overview:
| Situation | Max. income for full allowance | Max. income for any allowance | Max. monthly allowance |
|---|---|---|---|
| Single (no children) | € 38.601 | € 50.467 | € 123 |
| Couple (no children) | € 52.467 | € 71.897 | € 216 |
| Single with 1 child | € 47.607 | € 59.473 | € 197 |
| Couple with 1 child | € 61.473 | € 80.903 | € 290 |
| Single with 2 children | € 56.613 | € 68.479 | € 271 |
| Couple with 2 children | € 70.479 | € 89.909 | € 364 |
Source: Tax and Customs Administration, 2024. Higher thresholds for 3+ children. Use the trial calculator on toeslagen.nl for your Amsterdam situation.
How is your reference income calculated?
Based on tax return income from two years prior, minus a 7% deduction. Add: partner's income, notional child-related budget, childcare allowance, alimony, and business profit.
- Partner's income if living together.
- Notional child benefit and childcare allowance.
- Alimony and business profit.
Example: Single Amsterdam resident with €35,000 gross income in 2023: after deduction €32,450, below €38,601 – full €123 allowance.
Practical Examples for Amsterdam Residents
Example 1: Single in De Pijp. Anna earns €40,000 (reference €37,200). Full €123. At €45,000 (€41,850): reduced by approx. €36, leaving €87.
Example 2: Couple in Oud-Zuid with child. Bert and Carla (€55,000 combined, reference €51,150): full €290. At €65,000 (€60,350): €232.
Example 3: Freelancer in Amsterdam Oost. €30,000 profit + €10,000 alimony = €37,200: full allowance.
Rights and Obligations
- Provisional allowance: Based on estimated income; excess must be repaid.
- Revision: If income decreases (art. 24 Wzt), apply for provisional assessment.
- Report changes: Via Mijn toeslagen.
- Objection: Within 6 weeks (General Administrative Law Act art. 6:3); appeal to Amsterdam District Court.
Frequently Asked Questions
Just above the threshold?
Gradual phase-out: €1,000 over = approx. 3.33% less. Check the Tax and Customs Administration tool.
Do benefits count?
Yes: unemployment (WW), social assistance, state pension (AOW), disability (WIA). Student finance does not. Assets >€33,748 per person (2024) reduce allowance.
High-income partner?
Combined household income; separation triggers recalculation.
Additional children?
Thresholds +€9,000 per child; report for update.
Tips for Amsterdam Residents
- Trial calculation: On toeslagen.nl.
- Income decreases? Apply for provisional assessment.
- Check annually: Review final calculation in April.
- Assets: >€144,000 (single) or €182,000 (couple): no allowance.
- Need help? Contact Juridisch Loket Amsterdam or the Municipality of Amsterdam for advice.