Do heffingskortingen reduce my taxable income or my tax bill?

Your tax bill directly. They are subtracted after box-1 tax has been calculated on your taxable income, not from the income itself.

Does the arbeidskorting apply to ZZP profit, or only to employees?

It applies to arbeidsinkomen broadly, which includes profit from your own business as a sole trader — not only wages from an employer.

Can both heffingskortingen reach €0 at the same income?

They reach zero at different thresholds — the algemene heffingskorting at €78,426 and the arbeidskorting at €132,921 — so above €78,426 you may still have some arbeidskorting left even though the algemene heffingskorting is gone.

Do these figures change every year?

Yes, both the maximum amounts and the phase-out thresholds are set annually — the 2026 figures here should not be assumed to carry over to future years.

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Compliance7 min read

Heffingskortingen in 2026: how the algemene heffingskorting and arbeidskorting cut your box-1 tax

Published 20 July 2026

After box-1 tax is calculated on your taxable income, two credits — heffingskortingen — are subtracted directly from the tax bill itself, not from the income the tax was calculated on. Both credits phase out as income rises, so knowing the thresholds tells you exactly how much they are still worth at your income level. This is general information, not tax advice — confirm with your accountant or boekhouder.

Two separate credits, two separate phase-outs

Algemene heffingskorting: max €3,115, full amount up to €29,736, phasing out at 6.398% above that, reaching €0 at €78,426
Arbeidskorting: max €5,685 at an arbeidsinkomen of €45,592, phasing out at 6.510% above that, reaching €0 at €132,921

The algemene heffingskorting is available to (almost) everyone with box-1 income; the arbeidskorting specifically rewards income from work — including profit from your ZZP business. Both are subtracted from the tax you owe after applying the box-1 rates, so their value is euro-for-euro off your bill, not a reduction of taxable income.

What the credits are worth across the income range

At an income of €45,592 — the arbeidskorting peak — you get the full €5,685 arbeidskorting. The algemene heffingskorting has already started phasing out by that point: (€45,592 − €29,736) × 6.398% ≈ €1,014, leaving €3,115 − €1,014 ≈ €2,101. Combined, that is roughly €7,786 off your tax bill.

At €51,332 taxable income, the algemene heffingskorting works out to roughly €1,733 and the arbeidskorting to roughly €5,311 — a combined €7,044. At €80,000, above the €78,426 cut-off, the algemene heffingskorting has reached €0, while the arbeidskorting has phased down to roughly €3,445 — a combined €3,445, noticeably less than at lower income levels.

Why this matters for a ZZP freelancer

For a sole trader, arbeidsinkomen includes your business profit, so the arbeidskorting is directly relevant — not just for employees. Combined with the zelfstandigenaftrek and MKB-winstvrijstelling that already reduce your taxable profit, the heffingskortingen are the last step that brings your actual tax bill down from the amount the box-1 rate table alone would suggest.

Frequently asked

Do heffingskortingen reduce my taxable income or my tax bill?: Your tax bill directly. They are subtracted after box-1 tax has been calculated on your taxable income, not from the income itself.
Does the arbeidskorting apply to ZZP profit, or only to employees?: It applies to arbeidsinkomen broadly, which includes profit from your own business as a sole trader — not only wages from an employer.
Can both heffingskortingen reach €0 at the same income?: They reach zero at different thresholds — the algemene heffingskorting at €78,426 and the arbeidskorting at €132,921 — so above €78,426 you may still have some arbeidskorting left even though the algemene heffingskorting is gone.
Do these figures change every year?: Yes, both the maximum amounts and the phase-out thresholds are set annually — the 2026 figures here should not be assumed to carry over to future years.

This article is general information for a one-person company (BV), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.