31 December 2023 Add expertise tag Add service tag Add country tag
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An overview of the general levy rebate

The general levy rebate (in Dutch: '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 € 3,070 (2023). Different rates apply in case of reaching the State pensionable age.