• International issues: private taxpayers
• Dutch income tax system
  • Three types of income
  • Tax partners
  • Tax credits
    • Overview of tax credits
    • General tax credit
    • Employed person's tax credit
    • Income-related combination tax credit
    • Single parent's tax credit
    • Young disabled person's tax credit
    • Elderly person's tax credit
    • Career-break leave credit
    • Tax credit for parental leave
    • Tax credit for socially responsible investments
    • Tax credit for investments in venture capital and cultural investments
    • Deferred pension bonus
  • Worldwide income
• Emigration and Taxation
• Immigration and Taxation
• Secondment abroad
• If you come to the Netherlands to work
• Living in the Netherlands, income from abroad
• Living abroad, income in the Netherlands
• Social security and cross-border employment and enterprise
• Double tax relief

Employed person's tax credit

In 2009, you are entitled to the employed person's tax credit if you receive one of the following types of income:

• wages or salary
• profits from business activities
• income from freelance activities

This income should be income from present employment, which excludes – for instance – a pension.

The size of the employed person's tax credit depends on the size of your income from present employment and your age. See the overview of tax credits for this information.

Private individuals

• Private individuals

Business

• Business