Standard amounts for remission

The government stipulates standard amounts by law. Standard amounts are fixed amounts for certain costs. Like rent and health insurance. GBLT uses these standard amounts in their calculations for remission. These standard amounts change twice a year, in January and July. When processing your request for remission, we use the standard amounts valid at the time you made the request.

How does GBLT use the standard amounts?

We first check your assets and income. Then we calculate what amount remains each month. We call this amount the monthly payment capacity. We calculate this payment capacity as: net income - standard amounts.

Monthly payment capacity x 12 = the annual payment capacity. 80% of this amount must be used to pay your tax bill.

Example

Your monthly payment capacity is € 50
The annual payment capacity then is € 50 x 12= € 600
80% of € 600 = € 480
This € 480 must be used to pay your tax assessment.

Does our calculation show that you cannot fully pay your tax assessment? Then you will qulify for remission. This may be for the entire amount or for part of it. Do you want to know which standard amounts apply to you? Click on the standard amounts that fit your situation below.

Choose the standard amount you want to know more about

  • The table below shows the maximum of income as of July 1st, 2023. You calculate your total income by adding up all the net incomes in your household. Add to this any vacation pay per month. The result is your total net income per month.
    Living situation Age Rijn en IJssel, Zuiderzeeland, Vallei en Veluwe and Vechtstromen Water Board Municipalities at GBLT and Drents Overijsselse Delta Water Board
    Spouses both between 21 years of age and state pension (AOW) age € 1.738.02 € 1,738.02
    Spouses 1 with state pension (AOW) age or older,
    1 between 21 years and state pension (AOW) age    		 € 1,848.60 € 1,976.78
    Spouses Both are state pension (AOW) age  or older € 1.853.60 € 1,981.78

    Single parent

    		 between 21 years of age and state pension (AOW) age € 1,216.62 € 1,216.62

    Single parent

    		 State pension (AOW) age or older € 1.362.66 € 1,451.19
    Single between 21 years and state pension (AOW) age € 1,216.62 € 1.216.62
    Single State pension (AOW)  age or older € 1,362.66 € 1,451.19

  • Do you live with multiple adults in one housing unit? Then a lower standard amount for remission applies, as you can share expenses with these persons. We call this cost-sharing. Housemates that do not influence the cost-sharing standard are:

    • young people up to 27 years of age;
    • someone who rents a room or boards with you.
    • students entitled to student grants. Or on an allowance for study costs;
    • students in a 'Beroeps Begeleidende Leerweg' (BBL-students).

    For cost-sharers, there is a special standard amount for remission, the 'cost-sharing standard'. The three tables below show the standard amonuts for cost-sharers. These standard amounts change twice a year, in January and July.

  • This table shows the standard amounts for cost-sharers as of July 1st, 2023 when no-one in the household is of state pension (AOW) age.
    Number of persons in household Single person between the age of 21 and state pension (AOW) age Couples between the age of 21 and state pension (AOW) age
    2 € 869.01 € 1.738.02
    3 € 753.14 € 1,506.28
    4 € 695.21 € 1,390.42
    5 € 660.45 € 1,320.90

  • Below you find the cost-sharing standard amounts for the municipalities and Drents Overijsselse Delta Water Board as of July 1st, 2023.
    Number of persons in household Single Couples, one partner below state pension (AOW) age Couples,  both of state pension (AOW) age
    2 € 990.89 € 1,976.78 € 1,981.78
    3 € 859.44 € 1,713.88 € 1,718.88
    4 € 793.71 € 1,582.42 € 1,587.42
    5 € 754.28 € 1,503.55 € 1,508.55

  • Below you find the cost-sharing standard amounts for over state pension (AOW) age per July 1st, 2023 for the Water Boards excluding Drents Overijsselse Delta
    Number of persons in household Single Couples, one partner below state pension (AOW) age Couples,  both of state pension (AOW) age
    2 € 926.80 € 1,848.60 € 1,853.60
    3 € 803.89 € 1,602.79 € 1,607.79
    4 € 742.44 € 1,479.88 € 1,484.88
    5 € 705.57 € 1,406.14 € 1,411.14

  • Below are the standard amounts for rent as of July 1st, 2023

    Maximum rent is €808.06
    Type of household Standard amount for rent Maximum net rent Maximum state rent allowance
    Single person under state pension age € 225.54 € 582.52 € 417.00
    Couples under state pension age € 225.54 € 582.52 € 353.00
    Single person over state pension age € 223.72 € 584.34 € 417.00
    Couples under state pension age € 221.91 € 586.15 € 353.00

  • Standard amounts for health insurance premium and state health care allowance per month in 2023:

      Standard amount for premium Maximum state health care allowance
    Single or single parent € 3.00 € 154.00
    Couples € 50.00 € 265.00

     

     

  • State child budget as of July 1st, 2023 for:

    • 1 child €1,653.00 per annum;
    • 2 children €3,185.00 per annum;
    • 3 children €4,717.00 per annum;
    • each additional child €1,532.00 per annum.

  • Maximum hourly rate for childcare as of July 1st, 2023 of:

    • Daycare €8.97;
    • After-school care €7.72;
    • Childminder care €6.73.

  • Flat-rate rate amount of €14.90 per day

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    • HBO/UNI Books and Learning Resources € 67.00
    • MBO Books and Learning Resources € 60.00
    • MBO Education Fees € 103.25
    • Single Parent allowance € 277.13