The labor rebate
Last updated:
19-11-2021
The labor rebate or employment rebate (arbeidskorting) can be claimed by every Dutch taxpayer who earns income from current labor, including income from one or more private enterprises, income from employment or (taxable) income from other labor.
The labor rebate amounts to (2021):
- 4.581% of the labor income up to € 10.109 with a maximum of € 463
- 28.771% of the labor income in excess of € 10.109 but not more than € 21,836, the total labor credit may not amount to more than € 3,837
- 2.663% of the labor income in excess of € 21,836 but not more than € 35,653, the total labor credit may not amount to more than € 4,205
- For labor income exceeding € 35,653 the total labor credit will be reduced with
- 6% of the labor income in excess of € 35,653, but the reduction should not amount to more than € 0.
| 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. |