The general levy rebate
Last updated:
17-11-2021
The general levy rebate (algemene heffingskorting) can be claimed by every Dutch taxpayer. This means that also a fiscal partner who does not have own income is entitled to the levy rebate. However, this is only possible in case his/her partner is paying sufficient Dutch income tax that exceeds the amount of the general levy rebate.
The general levy rebate is income related. This means that the general levy rebate decreases as the income increases.
The maximum amount of the general levy rebate is € 2,837 (2021). Different rates apply in case of pensionable age.
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| The above information is prepared with utmost care, but it cannot be guaranteed that the rules have not changed since the date of publication or that your personal situation triggers the application of specific rules which deviate from the above. Before you use this information we therefore strongly recommend that you consult us to determine your personal Dutch income tax position. If you require our follow up, you can contact us via e-mail or call us at our offices in Amsterdam + 31 (20) 570 9440 or Rotterdam + 31 (10) 2010466. |