General tax credit
The credit almost everyone gets, whether you work or not. It shrinks as your income rises and stops at the top end.
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Tax credits lower the income tax and national insurance you owe, and most apply automatically. Here is which credits exist in 2026 and when your situation changes what you get. Your first and last year here follow different rules. We cover the credits you are most likely to meet.
A tax credit (heffingskorting) comes straight off the income tax and national insurance premiums you owe, not off your income. A deduction is different: it lowers the income you pay tax over. A credit is the last step in the sum. First the Belastingdienst works out your tax on the brackets, then the credit comes off.
Three credits do most of the work in 2026. The general tax credit is worth up to €3,115, the labour tax credit up to €5,685. The income-related combination tax credit adds up to €3,032. These maximums do not apply at every income. This is your income from work and home, known as Box 1. The general credit is full up to €29,736 and shrinks after that. The labour credit first rises with your income and falls from €45,592. The combination credit also rises with your income first.
You get most credits automatically, through your payroll and your tax return. You only need to act when something in your situation is unusual, and that is what this page is really about. Without a Dutch payroll you claim your credits in your own tax return.
The credits
In 2026 the Belastingdienst lists six kinds of tax credit. The general credit follows your income, while the labour and combination credits reward work. Three more cover state-pension age, young disability and green investments.
Below are the four most people ask about, plus the non-working spouse benefit. The levensloopverlofkorting is no longer on the list. It was a credit for taking saved leave. The state-pension-age and young-disability credits are not covered here. Each has its own page. The 30%-regeling changes your taxed income, not which credits apply.
When it breaks
A second job, a partner with little income, or a move across a border can each change your credits. Tax credits run quietly in the background, until your situation crosses a line the payroll cannot see.
These are the moments to review. One conversation now is cheaper than a correction from the Belastingdienst later. Working for a foreign employer is another moment to review.
The credit almost everyone gets, whether you work or not. It shrinks as your income rises and stops at the top end.
The credit you earn by working. It builds up with your income, then tapers once you earn more.
For a working parent of a young child, the lower earner gets an extra credit. Conditions apply to the child and the household.
The payroll tax credit is the part your employer already applies. Only one employer may apply it. See how the credits work across several jobs and sources of income. Two employers applying it means paying part back later.
When your partner earns little, how you split deductions matters. A tax credit always stays with that person. It can change what the household keeps.
A move to or from the Netherlands splits your tax year. The M-form return sets your credits for the year you moved. Part of each credit follows the months you had Dutch insurance. Each credit has a tax part and a national insurance part.
Frequently asked
The questions we hear most about Dutch tax credits. Yours not here? Ask your adviser
Tax credits
We map your credits against your job, your partner and your address. Then we tell you which ones should be yours. You are not committing to anything.
What's included
One adviser who sees your full situation
A small extra credit if you hold certified green investments in Box 3. It is being phased out over the coming years. Box 3 is the Dutch tax box for savings and investments.
With little or no income, you can still receive part of your general credit. Strict age rules apply.
Living or working abroad can change which credits you keep. You usually need 90% of your income taxed in the Netherlands. The exact answer depends on your residency, so have it reviewed. A tax treaty can still shift where each credit applies.
A review of every credit that fits you
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Updated 3 August 2026
“Most people never think about their tax credits, and usually that is fine. I watch the few moments where it is not, like a second job or a move. Then I make sure nothing gets missed.”
Menno van der Made
Tax advisor
Your adviser
You get one adviser who looks at your payslip, your partner and any border. They tell you which credits are yours.
