31 December 2023 Add expertise tag Add service tag Add country tag
Payroll & HR services Global Mobility Services International labor and cross border assignments Payroll & HR Tax compliance

An overview of the standard levy rebates

The Dutch personal income tax due over the aggregate amount of the Box 1, Box 2 and Box 3 income can be reduced with the Standard Levy Rebate (in Dutch: 'standaard heffingskorting').

The primary condition to be met for obtaining the Standard Levy Rebate is that the taxpayer is subject to the rules for resident taxpayers the entire tax year, or from birth or to the moment of decease.  

The Standard Levy Rebate consists of various tax credits. The eligibility to a certain tax credit depends on the personal situation of the taxpayer. The law makes the following distinctions:

Specific rules apply for the determination of the basis of the Standard Levy Rebate, for instance in relation to the levy of national insurance premiums and the application of tax treaties.