Dutch tax deductions calculator 2026

Enter your income and the amounts you can deduct, and see what the deductions save you in Dutch income tax. The calculator covers the deductions most private individuals use.

Which deductions are covered

What a deduction is really worth

A deduction lowers your taxable income, so it saves the bracket rate on that amount. It also lowers the income the general tax credit is tested against, which adds up to 6.398% in the phase-out range. It does not change your labour tax credit, because that credit follows your labour income, not your taxable income.

For most deductions the rate is capped: in the top bracket they are deductible at the basic rate of 37.56%, not at 49.5%. Annuity premiums and the public transport commuting deduction fall outside that cap. The calculator applies the cap per deduction.

Worked example: with an income of EUR 50,000, EUR 3,000 in deductions saves about EUR 1,319.

Thresholds this calculator simplifies

Healthcare costs and ordinary gifts are only deductible above an income-dependent threshold, and some healthcare costs get a percentage uplift. Enter the amount that is left after the threshold. Rates and thresholds are indexed every year. The calculator uses the published 2026 figures; check the Belastingdienst for your own tax year before you act on a result.

Frequently asked questions

Which tax deductions exist for individuals in the Netherlands?

The best known are mortgage interest on your own home, specific healthcare costs above the threshold, gifts to registered charities, annuity premiums within your pension allowance, and partner alimony.

Does the maximum deduction rate apply to everything?

No. The cap at the basic rate of 37.56% applies to mortgage interest and the personal deductions. Annuity premiums and the commuting deduction are not capped.

Can my partner claim the deduction instead?

Tax partners may divide the joint deductions between them as they like in the return. It usually pays to put them with the partner who has the higher income.

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Indicative calculation, not tax advice. No rights can be derived from the result. Check amounts and rates for your year with the Belastingdienst or your adviser.