The labor rebate (arbeidskorting)

The labor rebate or employment rebate (in Dutch: '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 (2023):

• 8.231% of the labor income up to € 10,741 with a maximum of € 884;
• 29.861% of the labor income in excess of € 10,741 but not more than € 23,201, the total labor credit may not amount to more than € 4,605;
• 3.085% of the labor income in excess of € 23,201 but not more than € 37,691, the total labor credit may not amount to more than € 5,052;
• For labor income exceeding € 37,691 the total labor credit will be reduced with 6.510% of the labor income in excess of
  € 37,691, but the reduction should not amount to more than € 0.

Different rates apply in case of reaching the State pensionable age.