General tax credit
The credit almost everyone gets, whether you work or not. It shrinks as your combined income rises. From €78,427 you no longer get it.
Tax credits in the Netherlands
Tax credits lower the income tax and national insurance you owe, and most apply automatically. Below are the main 2026 credits and the situations that change what you get. Your first and last year here follow different rules. We cover the credits you are most likely to meet.
Written by
Menno van der MadeHead of Tax - Tax Consultant
Updated 3 August 2026
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Read our editorial standards- belastingdienst.nl (the Dutch Tax Administration), consulted 3 August 2026
Updated 3 August 2026
What is a tax credit (heffingskorting)?
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. The combination credit is only for working parents of a young child. These maximums do not apply at every income. The general credit looks at your verzamelinkomen, your combined income from all three boxes. It is full up to €29,736 and shrinks after that. The labour and combination credits look at your income from work instead. The labour credit first rises with that income and falls from €45,592. The combination credit also grows with your work income at 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
Which tax credits exist in 2026?
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. Our page on pension tax covers the credits at state-pension age. The young-disability credit is not covered here. The 30% ruling changes your taxed income, not which credits apply.
Labour tax credit
The credit you earn by working. It builds up with your income, then tapers once you earn more.
Combination tax credit
For a working parent of a young child, the lower earner gets an extra credit. Conditions apply to the child and the household.
Green-investment credit
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.
Non-working spouse benefit
With little or no income, you can still receive part of your general credit. Strict age rules apply.
When it breaks
When the automatic credit goes wrong
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.
Two jobs at once
The payroll tax credit is the part your employer already applies. Only one employer may apply it. Two employers applying it means paying part back later.
A partner who earns little
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.
You moved this year
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.
Working across a border
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.
Replies within one working day
“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
EN · NL
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Frequently asked
Tax credit questions, answered
The questions we hear most about Dutch tax credits. Yours not here? Ask your adviser
Do I have to apply for tax credits myself?
No, most tax credits are applied for you. Your employer applies the payroll tax credit and the Belastingdienst settles the rest through your tax return. You only step in when something unusual happens. With a foreign employer there is no Dutch payroll, so you claim credits yourself.
Why did my take-home pay drop when I started a second job?
The payroll tax credit may only be applied by one employer at a time. If two employers apply it, you pay part of it back later. You choose which job applies it. Your other employer then withholds more tax, so your take-home pay drops.
Do I keep the credits if I live or work across a border?
It depends on your residency. If you live abroad, you usually need at least 90% of your income taxed in the Netherlands. Which credits survive is specific to your case, so have it reviewed.
Is a tax credit the same as a tax deduction?
No. A deduction lowers your taxable income, a credit comes straight off the tax and premiums you owe. A credit is usually worth more per euro, because it reduces the bill itself.
Does the levensloopverlofkorting still exist?
No, the levensloopverlofkorting is gone. It ended with the levensloop scheme and no longer appears on the Belastingdienst's list of credits. Older pages that still list it are out of date.
Which tax credits are there in 2026?
In 2026 there are six kinds of tax credit. Three are the general credit, the labour credit and the combination credit. The rest are for people at state-pension age, young people with a disability and green investors.
Tax credits
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