Overview of deductible items and tax credits if you are subject to compulsory insurance in the Netherlands

If you are compulsorily covered by the national insurance schemes in the Netherlands, we determine your contribution base based on your world-wide income in box 1. You can make use of certain deductible items. You are also entitled to the national insurance components of certain tax credits.

Deductible items

You can use the following deductible items:

  • public transport commuting allowance
  • costs of your owner-occupied home
  • expenses for income provisions (such as payments for annuities)
  • losses from work and home in previous years
  • maintenance you pay
  • expenses for supporting children younger than 21 years of age (only for 2014 and earlier)
  • specific medical expenses
  • expenses for a temporary stay at home of seriously disabled persons
  • study expenses
  • expenses for a listed building in the Netherlands
  • donations
  • waived venture capital loans

Please note!

The deduction of 'expenses for supporting children younger than 21 years of age' will be cancelled as from 2015. This could mean that less tax is refunded to you or that you have to pay more tax.

More information can be found at rijksoverheid.nl (only available in Dutch).

 

Tax credits

You are entitled to the national insurance component of the tax credits:

 

 

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