Tax credits (international)
A tax credit is a discount on your income tax and national insurance contributions. Depending on your personal situation, you can receive the full amount of the tax credit, part of the amount or no tax credit.
Read all the information under Deductions and discounts.
On this page:
- Reduction on national insurance contributions
- Reduction on income tax credit
- Entitlement to tax credit if you are insured in the Netherlands for part of the year
- Contribution component of the tax credit 2022
- Contribution component of the tax credit 2021
- Contribution component of the tax credit 2020
- Not compulsorily insured under the Dutch national insurance schemes
Reduction on national insurance contributions
If you have compulsory national insurance, you will receive tax credit for the national insurance contributions. To qualify you must meet the conditions for the tax credit.
The contribution of the tax credit is different every year.
- Contribution component of the tax credit 2022
- Contribution component of the tax credit 2021
- Contribution component of the tax credit 2020
The premium component of the tax credit is also different if you are insured in the Netherlands for part of the year.
Reduction on income tax credit
If you are a qualifying non-resident taxpayer, you will receive not only the amount of the tax credit for the national insurance contributions ('premium part') but also the amount of the reduction for income tax ('tax part').
What your 'tax part' is depends on your situation. This becomes clear when completing your income tax return.
Entitlement to tax credit if you are insured in the Netherlands for part of the year
If you live outside the Netherlands and only pay national insurance contributions in the Netherlands for part of the year, or if you live in the Netherlands and do not pay national insurance contributions in the Netherlands for part of the year because you pay them in another country, you will not receive the full amount of the tax credits to which you are entitled. We calculate the premium part of the tax credit on a time-proportional basis. We do not calculate the tax part of the tax credit in proportion to time, but on an annual basis.
In the time-proportionate calculation, we determine the premium portion of the tax credit to which you are entitled. You are only entitled to the premium part of the tax credit over the period that you have paid national insurance contributions in the Netherlands. This is calculated in your tax return.
Contribution component of the tax credit 2022
The premium part of the tax credit in 2021 is:
- for the General Old Age Pensions Act (AOW): 17.90/37.07 part of the tax credit
- for the National Survivor Benefits Act (Anw): 0.1/37.07 part of the tax credit
- for the Long-term Care Act (Wlz): 9.65/37.07 part of the tax credit
Contribution component of the tax credit 2021
The premium part of the tax credit in 2021 is:
- for the General Old Age Pensions Act (AOW): 17.90/37.10 part of the tax credit
- for the National Survivor Benefits Act (Anw): 0.1/37.10 part of the tax credit
- for the Long-term Care Act (Wlz): 9.65/37.10 part of the tax credit
Contribution component of the tax credit 2020
The contribution component of the tax credit in 2020 is:
- for the General Old Age Pensions Act (AOW): 17.90/37.35 part of the tax credit
- for the National Survivor Benefits Act (Anw): 0.1/37.35 part of the tax credit
- for the Long-term Care Act (Wlz): 9.65/37.35 part of the tax credit
Not compulsorily insured under the Dutch national insurance schemes
If you are not compulsorily insured for social security in the Netherlands, you do not have to pay national insurance contributions here. For example, if you are employed outside the Netherlands. In that case, you are usually insured for social security in the country where you work. For your tax credits, this means that you are not entitled to the premium part of the tax credits. This is the part of the tax credit that relates to national insurance.
Do you live in the Netherlands and receive a foreign pension? And are you insured outside the Netherlands for your healthcare costs? If so, you may be granted an exemption to pay national insurance contributions in the Netherlands. The Sociale Verzekeringsbank (SVB) will assess whether you are eligible. Read the information on the SVB website.
