Can I claim IOAZ when closing my business?
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Detailed explanation, checklist and sources
If you are at least 55 and closing because income is inadequate, check IOAZ before deregistration. The municipality assesses your work history, income and assets. Bbz for continuing a business is different.
On this page
1. Protect application and closure dates
Preferably apply to your municipality before closing. If already closed, act immediately: official guidance permits application within three months afterwards. This does not guarantee backdated payment. Close within eighteen months of applying; payment cannot begin before closure. Keep proof of application, actual closure date and KVK deregistration.
2. Check age, work history and hours
You must be 55 or older but below AOW age on closure. The preceding ten years must be continuous work in the Netherlands: the last three self-employed and the earlier seven employed or self-employed. Normally 1,225 business hours a year are required. For a working partner, RVO specifies at least 875 hours for you and 525 for the partner. A partner's own entitlement also requires their age and other conditions; helping alone is insufficient.
3. Compare income thresholds
For 2026, average annual income over the last three years must be below € 33,467 and expected income if continuing below € 36,090. The municipality assesses the forecast. Your other income counts alongside profit. A partner's business income may count, including a profit share or assistance payment above € 5,000; their external wages or WW do not count for this historic entry test. After closure the monthly benefit rate also applies.
4. Identify the gross household rate
From 1 July 2026 maximum monthly gross rates including holiday allowance are € 2,346.08 for partners together,€ 1,802.78 for a single person without a counted housemate and € 1,173.04 for a single person with cost-sharing housemates aged 27 or older. Students and genuine commercial rental relationships may be excluded. These are rates before income deductions, not promised net payments; have your household assessed.
Ministerie SZW · Begroting2027, IOAZ huidige normen en voorgenomen sluiting ↗
5. Disclose assets and income
Actual payment takes account of wages, benefits and pensions of you and your partner, unlike the historic entry test. Government guidance lists maintenance, subletting/rental income and tax credits as income not deducted. Assets are not entirely exempt: the 2026 allowance is € 175,864, with the home included in assessment. A pension shortfall may allow an additional € 172,589 pension reserve exemption. Have reserves, recurring pension payments, debts and any assumed asset income calculated separately.
6. Submit a documented application
Use the municipal form or business desk. Supply ID, ten-year work history, hours, three annual accounts/tax returns, forecast, partner details, assets/pension records and closure plan. Request a written calculation and decision; check start date and remedies in the notice. Municipal objections generally must arrive within six weeks. An estimate or this preparation tool is not a submitted application.
7. Follow duties and changes
You and your partner generally must seek work, comply with applicable duties and report changes; request an individual exemption if needed. Arrange holiday permission beforehand: at most four weeks/28 days per year with payment, including weekends. Restarting business, moving abroad or AOW age may end entitlement. Errors may lead to repayment, reduction or a fine. On 19 October 2026 closure to new entrants from 2028 remains a legislative proposal, not a reason to forgo applying now.
Rijksoverheid · Verplichtingen ↗
Ministerie SZW · Begroting2027, IOAZ huidige normen en voorgenomen sluiting ↗
Am I too late after closing?
Not automatically. Government and RVO guidance allow applications within three months after closure. Contact your municipality immediately; this does not automatically grant payment from the closure date.
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View the current application processSources
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Rijksoverheid · IOAZ voorwaarden ↗RVO Ondernemersplein · IOAZ ↗Rijksoverheid · IOAZ hoogte ↗Rijksoverheid · Verplichtingen ↗Ministerie SZW · Begroting2027, IOAZ huidige normen en voorgenomen sluiting ↗Sources may be in Dutch. General information about Dutch law, not individual legal advice.