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Dutch tax credits 2026: general and labour tax credit

The Dutch general tax credit (max €3,115) and labour tax credit (max €5,685) in 2026, explained with phase-out thresholds and worked examples.

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Dutch net salary calculator 2026

Dutch tax credits 2026

A tax credit (heffingskorting) reduces the tax you pay, not your income. The two most important are the general tax credit (algemene heffingskorting), which everyone is entitled to, and the labour tax credit (arbeidskorting) for people who work, whether employed or self-employed. Employers usually apply them already through payroll tax.

General tax credit 2026

Labour tax credit 2026 (below AOW age)

Above AOW age for the whole year, the labour tax credit is at most €2,840. Reaching AOW age during 2026? The Belastingdienst then calculates your credits via the provisional assessment form.

Worked examples

Employee with €30,000 employment income (which is also their aggregate income):

Employee with €90,000 employment income:

Because of the phase-out, within the phase-out band you pay more tax on an extra euro than the bracket rate alone. See tax-brackets-2026 for the rates.

Other tax credits

There are other credits, such as the income-related combination credit, the elderly person's credit and the young disabled person's credit. We have not checked those amounts for this guide. See belastingdienst.nl for details.

Disclaimer

This guide is for information only and is not tax advice. Amounts are rounded and assume a simplified situation. Not sure how this applies to you? Check with the Dutch Tax Administration (Belastingdienst) or a tax adviser.

This text was written with the help of AI and checked by a human against the sources listed (reference date 17 October 2026).

Sources

Work it out yourself

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