Tax limitation due to inability to pay tax

This applies to people who involuntarily live on a very low income over a number of years. Tax limitation is granted in only a very few cases, and only to people who are unable to provide for themselves over a long period of time.

In order to get a tax limitation in the income year 2023, it is a requirement that you met the conditions and were entitled to tax limitation due to inability to pay tax in all the income years from 2017 up until now.

The deadline for changing a tax assessment is five years after the end of the income year. This means that the deadline to make changes for 2017 and 2018 has expired and you cannot apply for tax limitation for these income years. If you did not apply for and receive tax limitation for 2017 and 2018 before, you cannot enter the scheme now.

There is no lower income threshold that entitles you to tax limitation. Tax limitation due to inability to pay tax is a means-tested exception rule. If you meet the conditions, you must be reassessed from year to year. There is no guarantee that you will meet the conditions for this year, even if you were previously granted tax limitation.The scheme is not intended for people who temporarily have a low income (approx. one to three years).

Am I entitled to tax limitation?

By answering a few simple questions, you can find out

whether you can apply, and
how to apply.

Before you start, you must check

how much you were paid per month, and
how much any partner or spouse was paid per month.

You must answer up to nine questions: