Netherlands tax credits calculator (heffingskortingen)
Work out your general tax credit and labour tax credit for 2026 from your income, and how much they reduce your tax.
For an employee below state pension (AOW) age. The credits for people at or above that age, and credits for children, a partner or other situations, are not included. Check the Belastingdienst for current figures.
How this calculator works
Both credits depend on your income. The general credit is €3,115 up to €29,736 of income and then falls to zero at €78,426. The labour credit is built in four steps: 8.324% of income up to €11,965, then €996 plus 31.009% of income above that up to €25,845, then €5,300 plus 1.95% up to €45,592, and then a maximum of €5,685 falling by 6.51% of each euro above €45,592 to zero at €132,920.
Worked example: on €45,000, the general credit is €3,115 − 6.398% × (€45,000 − €29,736) = €2,138.46. The labour credit is €5,300 + 1.95% × (€45,000 − €25,845) = €5,673.52. Together they cut the box 1 tax of €16,198.16 to €8,386.18.
Sources and checks
Our figures and rules follow these official sources:
Credits for people at or above state pension age and for family situations are not included.
Figures last checked: 30 October 2026. Spotted a mistake? Tell us.