Your employer withholds payroll tax during the year. The annual income tax return then settles the real amount. This calculator compares the two and shows whether you can expect a refund or a payment.
The labour tax credit is calculated on your salary itself. A deduction lowers your taxable income and can raise your general tax credit, but it does not change your labour income.
With a salary of EUR 40,000, about EUR 6,286 is withheld over the year. With EUR 3,000 in deductions the return works out to a refund of about EUR 1,285.
Refunds typically come from deductions your employer does not know about, from working only part of the year (the credits are then spread over fewer months of pay), or from two jobs where the credits were applied wrongly. If you expect a large deduction every year, you can ask for a monthly provisional refund instead of waiting for the return. 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.
If you file your return before 1 April, the Belastingdienst aims to send a decision before 1 July. A refund is paid after the assessment is issued.
Yes. A refund is only paid after you file an income tax return. You can file for up to five years back if you were not asked to file.
The calculator models salary and deductions in box 1. Savings and investments (box 3), a partner, allowances and a part-year stay in the Netherlands all change the result.
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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.