Do I have to claim these?

No, they are applied automatically in your assessment. What matters is knowing they exist: they are the reason a low profit can carry almost no tax at all.

Why do they fall as I earn more?

Both phase out by design, which is what makes the real marginal burden on middle incomes higher than the bracket rate suggests. Earning an extra euro can cost more than the bracket implies.

Does a lower profit increase them?

Up to a point, yes — deductions that reduce your taxable base can also move you back up the phase-out. That interaction is one of the things the full report accounts for.

How much tax credit do you get?

Two credits come straight off your income tax, and both shrink as you earn more. Enter your income to see what they are worth to you.

Your numbers

Income

€

Profit for a zzp’er, or your DGA salary.

Your answer

Credits together

€6,571

Per month: €548per month
Share of your income: 11,9%

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At an income of €55,000, the algemene heffingskorting and arbeidskorting together come to €6,571 — about €548 per month, or 11,9% of your income.

How this is calculated

The general credit is at its maximum up to a threshold and then reduces steadily to zero; the labour credit peaks at a middle income and reduces above it. Both are subtracted from tax due, not from income, so they are worth their full face value rather than your marginal rate. This calculator treats your income as income from work, which is the freelancer case. Not modelled: the build-up of the labour credit at very low incomes, credits for older taxpayers, and any credit that depends on household circumstances.

Rates and thresholds, tax year 2026

Algemene heffingskorting, maximum	€3,115
Full amount up to	€29,736
Arbeidskorting, maximum	€5,685
Peaks at income of	€45,592

Rule set verified as of 2026-07-19

Questions people ask

Do I have to claim these?: No, they are applied automatically in your assessment. What matters is knowing they exist: they are the reason a low profit can carry almost no tax at all.
Why do they fall as I earn more?: Both phase out by design, which is what makes the real marginal burden on middle incomes higher than the bracket rate suggests. Earning an extra euro can cost more than the bracket implies.
Does a lower profit increase them?: Up to a point, yes — deductions that reduce your taxable base can also move you back up the phase-out. That interaction is one of the things the full report accounts for.

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.

Fiscalance Editorial · Updated 5 August 2026

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