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Do I have to pay tax on my pension?

Many retirees are unsure: do I have to pay taxes? Pensions are not completely tax-free, but they are not fully taxable either. What matters is when your pension started and how high your total income is.

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The statutory pension is taxable only up to a certain portion (the taxable portion). This depends on the year the pension started and rises step by step for later cohorts. The tax-free part (pension allowance) is fixed as a euro amount.
Whether tax is actually due depends on your total income: if your taxable income is below the basic tax-free allowance, you pay no tax. Many retirees with only a small pension remain tax-free.

What you should do now

  1. 1

    1. Determine the pension start

    The year your pension started determines your taxable portion.

  2. 2

    2. Add up your income

    Add together your pension (taxable part), company pensions, rental income and so on.

  3. 3

    3. Check the basic allowance

    If your taxable income is below it, no tax is due.

  4. 4

    4. File a return

    If you are liable to tax (or are asked to), file a tax return; otherwise advice can help (for example an income tax assistance association or a pension advisory service).

Frequently asked questions

Do I have to pay taxes as a retiree?

Only if your taxable income exceeds the basic tax-free allowance. The pension is taxable only up to a certain portion (the taxable portion), which depends on the year the pension started. Many retirees with a small pension remain tax-free, but with additional income (company pension, renting out property) tax may be due.

Do I have to file a tax return as a retiree?

If your taxable income exceeds the basic tax-free allowance or the tax office asks you to, yes. If you are below it, usually not. If you are unsure, income tax assistance associations or pension advisory offices can help; they check whether and how much tax is due and whether claiming work-related expenses or special expenses is worthwhile.

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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.