Dutch Tax Credits 2027: General & Labour Tax Credit
5 min read · Updated Oct 2026Tax credits (heffingskortingen) are subtracted from your Box 1 tax and make a big difference to net pay, especially at lower and middle incomes. Here are the proposed 2027 amounts next to 2026.
2027 figures are based on the Belastingplan 2027 proposals presented on Prinsjesdag 2026. They are provisional and may change before parliament approves the legislation. 2026 figures are the rules in force now.
General and labour tax credit: 2026 vs proposed 2027
| 2026 | 2027 (proposed) | |
|---|---|---|
| General credit – maximum | €3,115 | €3,154 |
| General credit – phase-out starts | €29,736 | €30,910 |
| General credit – phase-out rate | 6.398% | 6.398% |
| Labour credit – maximum | €5,685 | €5,929 |
| Labour credit – phase-out starts | €45,592 | €47,834 |
| Labour credit – phase-out ends | €132,920 | €138,909 |
How the credits work
The general tax credit applies to everyone with Box 1 income and shrinks as income rises above the phase-out start. The labour tax credit only applies to income from work: it builds up with your earnings, reaches its maximum, then phases out at higher incomes.
Your employer usually applies both credits through payroll (loonheffingskorting) — apply them with only one employer at a time. With the 30% ruling, credits are based on your taxable salary after the tax-free part.
Healthcare allowance 2027
Allowances are not tax credits, but they are indexed at the same time. Zorgtoeslag is proposed at up to €140/month single (€129 in 2026) and €268 with a partner (€246 in 2026), with an income limit of €41,900 for singles.
More 2027 tax guides
General information only, not personal tax, legal or pension advice. Check Belastingdienst, Rijksoverheid, SVB or your pension provider for your own situation.