Arbeidskorting Calculator 2025

Calculate your Dutch employment tax credit (arbeidskorting) and general tax credit (algemene heffingskorting) with the official 2025 Belastingdienst formulas

Arbeidskorting (Employment Credit) -
Algemene Heffingskorting (General Credit) -
Total Tax Credits -

Arbeidskorting Formula 2025

The arbeidskorting is calculated in 4 tiers based on your annual income:

Tier 1: Income up to EUR 11,491
Arbeidskorting = 8.425% of income
Tier 2: EUR 11,491 - EUR 24,813
Arbeidskorting = EUR 968 + 29.861% of (income - EUR 11,491)
Tier 3: EUR 24,813 - EUR 39,958
Arbeidskorting = EUR 5,599 (maximum)
Tier 4: Above EUR 39,958
Arbeidskorting = EUR 5,599 - 6.51% of (income - EUR 39,958), minimum EUR 0

Algemene Heffingskorting Formula 2025

The general tax credit (algemene heffingskorting) phases out as income increases:

Income up to EUR 24,813
Heffingskorting = EUR 3,068 (maximum)
Above EUR 24,813
Heffingskorting = EUR 3,068 - 6.095% of (income - EUR 24,813), minimum EUR 0

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Data Source: Tax credit formulas and thresholds from Belastingdienst (Dutch Tax Administration). Last updated: December 2025 for tax year 2025.