You may experience that the calculation of the annual allowance for 2026 is incorrect in a provisional income tax return 2026. In the calculation of the annual allowance at “Uitgaven voor inkomensvoorzieningen”, a different amount is used for the “AOW-Franchise” which results in an incorrect outcome. We are investigating this issue, and we will update this page as soon as more information becomes available. Our apologies for the inconvenience.