Algemene heffingskorting & arbeidskorting: 2026 numbers

If you've ever stared at your payslip wondering why your "tax rate" doesn't match the bracket percentages you read about online, these two credits are the reason. The algemene heffingskorting (general tax credit) and the arbeidskorting (labour tax credit) quietly do most of the heavy lifting in bringing your actual tax bill down. Both get applied automatically through payroll, so you've never had to ask for them, but understanding how they phase in and out explains why net pay doesn't scale in a neat straight line with gross pay, no matter how many spreadsheets you build.

For 2026, the general tax credit is worth up to €3,115 a year for incomes up to €29,736. Above that, it phases out at a rate of about 6.4 cents per extra euro earned, reaching zero at €78,426. It exists for everyone with taxable income, regardless of employment status. See the official algemene heffingskorting page for the exact phase-out table. If you have a fiscal partner who earns little or nothing, part of this credit can sometimes transfer between you, and the partner rules spell out exactly when.

The labour tax credit is specifically for people earning income from work (employment or self-employment), and it's structured in four bands for 2026. Full details on arbeidskorting are on the Belastingdienst site, but here's the table that actually matters when you're trying to guess your own number:

Because the labour tax credit builds up fastest in the second band and then phases out in the highest, your effective marginal tax rate isn't a clean staircase that matches the official Box 1 brackets. It wobbles as credits build and unwind on top of the brackets. This is exactly why two people with similar gross salaries can see different effective tax rates, and why it's nearly impossible to estimate net pay by hand without quietly giving up halfway through and opening a spreadsheet. The calculator applies both credits automatically based on your taxable income for the year, so the net figure already reflects this interaction, no wobbling required on your end. Both credits also feed straight into your annual tax return reconciliation, since any mismatch between what your employer withheld and what you were actually entitled to gets settled there.

Do I need to apply for these credits myself?

No. Your employer applies both automatically through payroll based on the income they pay you, as long as you've ticked "loonheffingskorting toepassen" on your loonbelastingverklaring for that employer.

What happens if I have two jobs at once?

You should only tick loonheffingskorting with one employer, usually the one paying you the most. If both employers apply it, each calculates the credit as if that job were your only income, which means you'll receive too much combined credit during the year and have to pay some of it back via your annual aangifte.

Are these the same as the 30% ruling?

No, they're separate and stack. The 30% ruling reduces your taxable salary itself before tax is calculated on it; the heffingskortingen are then applied on top of whatever tax results. See our 30% ruling guide for how that piece works.

Do self-employed people (ZZP) get the arbeidskorting too?

Yes, profit from a business counts as "current labour income" for arbeidskorting purposes, but there's no payroll to apply it automatically, it's calculated once a year on your income tax return instead. See our self-employed vs employee comparison for the rest of what differs.