Asked about Dutch tax deductions and special schemes (aftrekposten en regelingen) beyond self-employed deductions.
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Tax year period
1 January — 31 December (calendar year)Wet inkomstenbelasting 2001 (Wet IB 2001)
Maximum mortgage term for deductibility
30 years from first mortgage start dateArticles 3.110–3.123 Wet IB 2001
Repayment requirement (mortgages from 2013+)
Annuity or linear repayment requiredArticles 3.110–3.123 Wet IB 2001
Maximum deduction rate (2025)
36.97%Articles 3.110–3.123 Wet IB 2001
Imputed rental value rate — WOZ 0 to EUR 12,500
0.00%Articles 3.110–3.123 Wet IB 2001
Imputed rental value rate — WOZ EUR 12,500 to EUR 25,000
0.10%Articles 3.110–3.123 Wet IB 2001
Imputed rental value rate — WOZ EUR 25,000 to EUR 50,000
0.20%Articles 3.110–3.123 Wet IB 2001
Imputed rental value rate — WOZ EUR 50,000 to EUR 75,000
0.30%Articles 3.110–3.123 Wet IB 2001
Imputed rental value rate — WOZ EUR 75,000 to EUR 1,310,000
0.35%Articles 3.110–3.123 Wet IB 2001
Imputed rental value — WOZ above EUR 1,310,000
EUR 4,585 + 2.35% of excess above EUR 1,310,000Articles 3.110–3.123 Wet IB 2001
Hillen reduction percentage 2024
83.33% of excess eliminatedWet IB 2001
Hillen reduction percentage 2025
80.00% of excess eliminatedWet IB 2001
Hillen reduction percentage 2026
76.67% of excess eliminatedWet IB 2001
Hillen annual reduction step
~3.33% per yearWet IB 2001
Year Hillen fully eliminated
2048 (0% remaining)Wet IB 2001
Child maintenance deductibility (since 2015)
NOT deductibleArticle 6.3 Wet IB 2001
Maximum deduction rate for spousal maintenance (2025)
36.97%Article 6.3 Wet IB 2001
Threshold (drempel) — drempelinkomen up to EUR 9,344
1.65% of drempelinkomenArticles 6.16–6.20 Wet IB 2001
Threshold (drempel) — drempelinkomen EUR 9,344 to EUR 46,724
EUR 154 + 5.75% of income above EUR 9,344Articles 6.16–6.20 Wet IB 2001
Threshold (drempel) — drempelinkomen above EUR 46,724
EUR 2,303 + 1.65% of income above EUR 46,724Articles 6.16–6.20 Wet IB 2001
Cost multiplication factor — specific chronic illness costs (lower)
×1.13Articles 6.16–6.20 Wet IB 2001
Cost multiplication factor — specific chronic illness costs (higher)
×1.40Articles 6.16–6.20 Wet IB 2001
Regular donations — deductible floor (minimum)
1% of drempelinkomen, minimum EUR 60Articles 6.32–6.39 Wet IB 2001
Regular donations — maximum deductible
10% of drempelinkomenArticles 6.32–6.39 Wet IB 2001
Periodic donations — minimum agreement duration
≥5 yearsArticles 6.32–6.39 Wet IB 2001
Maximum deduction rate (2025)
36.97%Articles 6.32–6.39 Wet IB 2001
Studiekosten aftrek status
ABOLISHED since 2022Wet IB 2001
Maximum amount (2025)
EUR 3,068Wet IB 2001, Chapter 8
Phase-out lower income threshold (2025)
EUR 24,813Wet IB 2001, Chapter 8
Phase-out upper income threshold (2025)
EUR 76,817Wet IB 2001, Chapter 8
Phase-out reduction rate (2025)
5.902% × (income − EUR 24,813)Wet IB 2001, Chapter 8
Maximum amount (2025)
EUR 5,174Wet IB 2001, Chapter 8
Phase-out start income (2025)
EUR 43,071Wet IB 2001, Chapter 8
Credit at income ≤ EUR 11,491
8.425% × incomeWet IB 2001, Chapter 8
Credit at income EUR 11,491 – EUR 24,821
EUR 968 + 29.861% × (income − EUR 11,491)Wet IB 2001, Chapter 8
Credit at income EUR 24,821 – EUR 43,071
EUR 4,947 + 1.248% × (income − EUR 24,821)Wet IB 2001, Chapter 8
Phase-out at income EUR 43,071 – EUR 124,935
EUR 5,174 − 6.317% × (income − EUR 43,071)Wet IB 2001, Chapter 8
Credit at income above EUR 124,935
EUR 0Wet IB 2001, Chapter 8
Maximum amount (2025)
EUR 2,950Wet IB 2001, Chapter 8
Youngest child age requirement
< 12 years oldWet IB 2001, Chapter 8
Minimum own income threshold
EUR 6,073Wet IB 2001, Chapter 8
Maximum amount (2025)
EUR 2,010Wet IB 2001, Chapter 8
Phase-out start income (2025)
EUR 44,770Wet IB 2001, Chapter 8
Amount (2025)
EUR 524Wet IB 2001, Chapter 8
Amount (2025)
EUR 898Wet IB 2001, Chapter 8
Credit per participation year
EUR 238 × number of participation yearsWet IB 2001, Chapter 8
Tax credit rate on green investment value
0.7% of Box 3 green investment valueWet IB 2001, Chapter 8
Maximum exempt green investment per person
EUR 65,072Wet IB 2001, Chapter 8
No deduction — investment below threshold
EUR 0 – EUR 2,900: no deductionArticle 3.41 Wet IB 2001
Deduction rate — investment EUR 2,901 to EUR 70,602
28% of investment amountArticle 3.41 Wet IB 2001
Deduction — investment EUR 70,603 to EUR 130,744
EUR 19,769 (fixed)Article 3.41 Wet IB 2001
Deduction — investment EUR 130,745 to EUR 392,230
EUR 19,769 minus 7.56% of amount exceeding EUR 130,484Article 3.41 Wet IB 2001
No deduction — investment above EUR 392,230
EUR 0Article 3.41 Wet IB 2001
Minimum qualifying investment per asset
EUR 450Article 3.41 Wet IB 2001
Deduction rate (2025)
45.5% of qualifying investmentArticle 3.42 Wet IB 2001
Minimum qualifying investment per asset
EUR 2,500Article 3.42 Wet IB 2001
Maximum deduction per entity per year
EUR 136,000,000Article 3.42 Wet IB 2001
Application deadline to RVO
Within 3 months of purchase commitment (opdrachtbevestiging)Article 3.42 Wet IB 2001
Additional deduction rates
27%, 36%, or 45% additional deduction on qualifying environmental investmentsArticles 3.42a–3.42b Wet IB 2001
Accelerated depreciation rate in year 1
75% in year 1Articles 3.42a–3.42b Wet IB 2001
Application deadline to RVO
Within 3 months of purchase commitmentArticles 3.42a–3.42b Wet IB 2001
First bracket rate (standard)
32% on first EUR 350,000 of R&D costsWet vermindering afdracht loonbelasting en premie voor de volksverzekeringen (WVA)
Second bracket rate
16% on R&D costs above EUR 350,000Wet vermindering afdracht loonbelasting en premie voor de volksverzekeringen (WVA)
Starters bonus rate (first 5 years)
40% on first EUR 350,000 of R&D costsWet vermindering afdracht loonbelasting en premie voor de volksverzekeringen (WVA)
Heffingsvrij vermogen (tax-free allowance) per person (2025)
EUR 57,000Wet IB 2001, Chapter 5
Heffingsvrij vermogen for fiscal partners (combined, 2025)
EUR 114,000Wet IB 2001, Chapter 5
Exempt amount per person in qualifying green funds
Up to EUR 65,072 per personWet IB 2001
Tax credit on exempt green investment value
0.7% of exempt green investment valueWet IB 2001
Based on work by John in 't Hout (@johnhout), licensed under MIT. Adapted for the OpenAccountants format.
Quick Reference
| Field | Value |
|---|---|
| Country | Netherlands (Koninkrijk der Nederlanden) |
| Scope | Personal deductions (persoonsgebonden aftrek), property deductions, tax credits (heffingskortingen), special schemes |
| Currency | EUR only |
| Tax year | Calendar year (1 January — 31 December) |
| Primary legislation | Wet inkomstenbelasting 2001 (Wet IB 2001), Chapters 6 (persoonsgebonden aftrek) and 8 (heffingskortingen) |
| Tax authority | Belastingdienst |
| Filing portal | Mijn Belastingdienst via DigiD |
| Contributor | Open Accountants Community |
| Validated by | Pending — requires sign-off by a qualified Dutch belastingadviseur |
| Skill version | 1.0 |
Deduction Categories Overview
| Category | Type | Where Claimed |
|---|---|---|
| Hypotheekrenteaftrek (mortgage interest) | Aftrekbare kosten eigen woning | Box 1 — Section eigen woning |
| Persoonsgebonden aftrek | Individual deduction | Deducted from total Box 1/2/3 income |
| Ondernemersaftrek | Business deduction | Box 1 — profit from enterprise |
| Heffingskortingen (tax credits) | Reduce tax payable | Reduces computed tax (not income) |
| Investment schemes (Box 3) | Reduced rate or exemption | Box 3 |
Hypotheekrenteaftrek — Mortgage Interest Deduction
| Parameter | Rule 2025 |
|---|---|
| Deductible | Interest paid on acquisition debt (eigenwoningschuld) for primary residence |
| Maximum mortgage term | 30 years from first mortgage start date |
| Repayment requirement | Annuity or linear repayment required (for mortgages from 2013+) |
| Rate limitation | Deduction limited to max 36.97% effective rate (2025) — "Hillen" phase-in |
| Maximum acquisition debt | No cap on amount, but only for primary residence (eigen woning) |
| Legislation | Articles 3.110–3.123 Wet IB 2001 |
Eigenwoningforfait (Imputed Rental Value)
| WOZ Value (EUR) | Percentage | Addition to Income |
|---|---|---|
| 0 — 12,500 | 0.00% | EUR 0 |
| 12,500 — 25,000 | 0.10% | Variable |
| 25,000 — 50,000 | 0.20% | Variable |
| 50,000 — 75,000 | 0.30% | Variable |
| 75,000 — 1,310,000 | 0.35% | Variable |
| Above 1,310,000 | EUR 4,585 + 2.35% of excess | High-value surcharge |
Net effect: Eigenwoningforfait is added to income; mortgage interest is subtracted. If interest > forfait, net deduction exists.
If eigenwoningforfait exceeds mortgage interest (e.g., mortgage fully repaid), the excess used to be fully eliminated. This is being phased out:
Hillen reduction percentage by year
| Year | Hillen reduction percentage |
|---|---|
| 2024 | 83.33% of excess eliminated |
| 2025 | 80.00% of excess eliminated |
| 2026 | 76.67% |
| ... | Declining ~3.33% per year |
| 2048 | 0% (Hillen fully eliminated) |
These deductions are subtracted from taxable income across all boxes (in order: Box 1, Box 3, Box 2).
Alimentatie (Maintenance Payments)
| Rule | Detail |
|---|---|
| Deductible | Periodic spousal maintenance (partneralimentatie) |
| NOT deductible | Child maintenance (kinderalimentatie) — not since 2015 |
| Rate limitation | Deductible at max 36.97% (2025) |
| Evidence required | Court order or notarial agreement + proof of payment |
| Legislation | Article 6.3 Wet IB 2001 |
Specifieke Zorgkosten (Medical Expenses)
| Rule | Detail |
|---|---|
| Scope | Expenses not reimbursed by insurance: dental, physiotherapy, prescribed medication, disability aids, transport to medical care, dietary requirements (dietist-prescribed) |
| Threshold | Only excess above income-dependent drempel is deductible |
| Drempel calculation | Based on drempelinkomen (threshold income); ranges from 1.65% to 13.3% |
| Multiplication factor | Some costs multiplied by factor (e.g., specific chronic illness costs ×1.13 or ×1.40) |
| Legislation | Articles 6.16–6.20 Wet IB 2001 |
Drempel (threshold) 2025:
Drempel (threshold) 2025
| Drempelinkomen (EUR) | Threshold |
|---|---|
| Up to EUR 9,344 | 1.65% |
| EUR 9,344 — EUR 46,724 | EUR 154 + 5.75% of income above EUR 9,344 |
| Above EUR 46,724 | EUR 2,303 + 1.65% of income above EUR 46,724 |
Giftenaftrek (Charitable Donations)
| Type | Rule |
|---|---|
| Gewone giften (regular donations) | Deductible above 1% of drempelinkomen (min EUR 60); max 10% of drempelinkomen |
| Periodieke giften (periodic donations) | Fully deductible; no floor or ceiling |
| Requirement for periodieke giften | Written agreement (notarieel or onderhandse akte) for ≥5 years |
| Qualifying recipients | ANBI-registered institutions; SBBI for periodic |
| Rate limitation | Deductible at max 36.97% (2025) |
| Legislation | Articles 6.32–6.39 Wet IB 2001 |
Studiekosten (Study Expenses)
| Rule | Detail |
|---|---|
| Status 2025 | ABOLISHED since 2022. Replaced by STAP-budget (government scheme, not tax deduction) |
| Exception | If study costs were committed before 2022 under old rules, transitional rules may apply — flag for advisor |
Weekenduitgaven Gehandicapten (Disabled Dependents)
| Rule | Detail |
|---|---|
| Deductible | Extra costs of caring for a severely disabled person (21+) who regularly visits |
| Amount | Fixed amounts per day/overnight; depends on age and frequency |
| Legislation | Article 6.25 Wet IB 2001 |
Tax credits reduce the computed tax (not the taxable income). They are applied after tax computation.
Main Credits 2025
| Credit | Maximum Amount (EUR) | Phase-out | Notes |
|---|---|---|---|
| Algemene heffingskorting | 3,068 | Phases out from EUR 24,813 to EUR 76,817 income | Universal; reduces to EUR 0 at top |
| Arbeidskorting (employment credit) | 5,174 | Phases out above EUR 43,071 | For those with employment/business income |
| Inkomensafhankelijke combinatiekorting (IACK) | 2,950 | Requires youngest child < 12 and > EUR 6,073 income | Working parent credit |
| Ouderenkorting (elderly credit) | 2,010 | Phases out above EUR 44,770 | For those at/above AOW age |
| Alleenstaande-ouderenkorting | 524 | No phase-out | Single elderly receiving AOW supplement |
| Jonggehandicaptenkorting | 898 | No phase-out | For those with Wajong benefit |
| Levensloopverlofkorting | EUR 238 × participation years | Max based on years deposited | Transitional; levensloop scheme ended |
| Korting groene beleggingen | 0.7% of Box 3 green investment value | Max EUR 65,072 per person | For green investment funds |
KIA — Kleinschaligheidsinvesteringsaftrek
| Total Investment (EUR) | Deduction |
|---|---|
| 0 — 2,900 | No deduction |
| 2,901 — 70,602 | 28% of investment amount |
| 70,603 — 130,744 | EUR 19,769 (fixed) |
| 130,745 — 392,230 | EUR 19,769 minus 7.56% of amount exceeding EUR 130,744 |
| > 392,230 | No deduction |
EIA — Energie-investeringsaftrek (Energy Investment)
| Parameter | Value 2025 |
|---|---|
| Rate | 45.5% of qualifying investment |
| Minimum per asset | EUR 2,500 |
| Maximum total per year | EUR 136,000,000 (per entity; effectively unlimited for SME) |
| Qualification | Must be on Energielijst (published annually by RVO) |
| Application | Within 3 months of commitment (opdrachtbevestiging) to RVO |
| Legislation | Article 3.42 Wet IB 2001 |
MIA/Vamil — Milieu-investeringsaftrek / Willekeurige Afschrijving
| Scheme | Benefit |
|---|---|
| MIA | 27%, 36%, or 45% additional deduction on qualifying environmental investments |
| Vamil | Accelerated depreciation (75% in year 1) on qualifying investments |
| Qualification | Must be on Milieulijst (published annually by RVO) |
| Application | Within 3 months of purchase commitment to RVO |
| Legislation | Articles 3.42a–3.42b Wet IB 2001 |
WBSO — R&D Tax Credit
| Parameter | Value 2025 |
|---|---|
| First bracket rate | 32% on first EUR 350,000 R&D costs |
| Second bracket rate | 16% on excess above EUR 350,000 |
| Starters bonus | 40% first bracket rate (first 5 years) |
| Benefit type | Reduction in payroll tax liability (loonheffingen) |
| Application | RVO — before start of R&D period |
| Legislation | Wet vermindering afdracht loonbelasting en premie voor de volksverzekeringen (WVA) |
Box 3 Tax-Free Allowance 2025
| Parameter | Value |
|---|---|
| Heffingsvrij vermogen (per person) | EUR 57,000 |
| Fiscal partners (combined) | EUR 114,000 |
Green Investment Exemption
| Parameter | Value |
|---|---|
| Exempt amount (Box 3) | Up to EUR 65,072 per person in qualifying green funds |
| Tax credit | 0.7% of exempt green investment value (separate from Box 3 exemption) |
| Qualification | Investment must be in certified groene instelling |
Evidence Checklist Per Deduction
| Deduction | Required Evidence |
|---|---|
| Hypotheekrenteaftrek | Mortgage deed, annual interest statement (jaaropgave), WOZ description |
| Specifieke zorgkosten | Medical invoices, insurance rejection letters, prescriptions, dietist declaration |
| Giften (regular) | Bank statements showing payments to ANBI, donation receipts |
| Giften (periodic) | Signed donation agreement (≥5 year), bank statements |
| Alimentatie | Court order or notarial deed, bank transfer proof |
| KIA | Purchase invoices (≥ EUR 450 per asset), asset register |
| EIA/MIA | RVO confirmation (meldingsnummer), invoice, Energie/Milieulijst reference |
Conservative Defaults
| Ambiguity | Default |
|---|---|
| Mortgage type unclear (pre/post 2013) | Apply strictest rules (annuity repayment required) — flag |
| Medical expense reimbursement status unknown | Assume reimbursed (not deductible) — flag for client to confirm |
| ANBI status of charity unconfirmed | Do NOT deduct — verify on belastingdienst.nl ANBI register |
| Gift agreement duration unclear | Treat as regular gift (with floor and ceiling) — flag |
| Investment qualifying for EIA/MIA not confirmed | Do NOT apply — verify on RVO Energielijst/Milieulijst |
| Partner allocation unclear | Do NOT split deductions — flag for client |
| Eigenwoningforfait WOZ value unknown | Cannot compute — request WOZ-beschikking |
Red Flags
| Flag | Issue |
|---|---|
| Mortgage interest > 30% of gross income | High debt burden — verify loan documentation |
| Medical deductions > EUR 5,000 | Verify all items have supporting documentation |
| Charitable gifts > 10% of income | Exceeds ceiling for regular gifts — check if periodic |
| KIA claimed on passenger car | Not eligible — exclude |
| EIA/MIA without RVO confirmation number | Cannot claim — not valid without meldingsnummer |
| Multiple homes claimed as eigen woning | Only ONE primary residence qualifies |
| Deductions claimed for non-resident with no NL income | Kwalificerende buitenlandse belastingplichtige status needed |
Before any deduction amount, threshold, or eligibility criterion is used:
belastingdienst.nl/aftrekwetten.overheid.nl (Wet IB 2001, relevant articles)rvo.nlbelastingdienst.nl/anbiEscalate to a qualified belastingadviseur when:
⚠️ DISCLAIMER: This skill provides workflow support only and does not constitute tax advice. All deduction positions must be reviewed and signed off by a qualified Dutch belastingadviseur before filing. Thresholds and amounts change annually — verify all figures against belastingdienst.nl for the applicable tax year.
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