Taxes for students 2026: What you need to know

The word tax often makes students sigh. It can sound complicated, but once you understand the basics, student taxes are much more manageable than you might think. This student guide to taxes explains how Dutch income tax works for students, when you may need to file a tax return, how refunds work, and how tax credits reduce the amount you pay as a student in the Netherlands.

Working alongside your studies doesn't just help your finances. It also looks great on your CV. Through Recruit a Student vacancies, you can find flexible jobs that fit around your study schedule.

What is income tax  in the Netherlands?

Income tax is the portion of your earnings that goes to the government. When you work in the Netherlands, your employer automatically withholds wage tax (loonheffing) from your salary each month. This is an advance payment towards your final Dutch tax bill.

After the year ends, the Dutch Tax Administration (Belastingdienst) calculates your final income tax based on your total annual income and the tax credits you are entitled to. In many cases, students receive money back.

When should you file a tax return as a student?

You must file a tax return if you receive an official invitation letter (aangiftebrief) from the Belastingdienst. If you do not receive a letter, you may still need to file if the amount you owe exceeds the official assessment threshold. The easiest way to check is to open your pre-filled return in Mijn Belastingdienst and review the result before submitting.

Even if you are not required to file, it is often wise to file it anyway. Many students receive a refund when they file their income tax, especially if:

• You did not work the full calendar year.
• You changed employers during the year.
• Too much tax was withheld from your salary.

You can file your tax return via the Mijn Belastingdienst app or on the official Belastingdienst website. You will need your DigiD login.

Did you move to or from the Netherlands during the year? You may need to file a special M-return (M-biljet), which is a migration tax return for people who were not resident in the Netherlands for the full year.

Can you get a tax refund as a student?

Yes, many students in the Netherlands receive a tax refund after filing their return. A refund is not extra money from the government. It simply means that too much tax was withheld from your salary during the year, and the excess is paid back to you after recalculation.

Good to know:

• You can file a tax return retroactively for up to 5 years, so don't worry if you missed a previous year.
• Always check your annual statement (jaaropgave). This document shows how much you earned and how much wage tax and social insurance contributions were withheld. If you worked for multiple employers, you need a jaaropgave from each one. Your employer must send this to you no later than 31 January. 

How much can you earn tax-free as a student in 2026?

There is no fixed tax-free student income amount in the Netherlands. Technically, every euro you earn is taxable. However, thanks to tax credits (heffingskortingen), most students with a part-time income earn tax-free in practice or pay very little income tax after filing their return.

2026 Income Tax Rates (Box 1)

These are the 2026 taxes rates for income from work for people below the AOW age:

As a student, you will almost certainly fall within bracket 1. However, before you calculate how much income tax as a student you owe, tax credits are subtracted. These credits can significantly reduce or even eliminate your tax bill entirely.

Tip: If you only work during holidays or weekends, there’s a high chance you’ve paid too much tax and are eligible for a refund! So don't forget to file your tax return.  

What is loonfheffingskorting and how does it work?

Loonheffingskorting is a tax discount applied through your payroll. It reduces the amount of tax withheld from your salary each month, increasing your net pay. It combines two main credits:

General tax credit (algemene heffingskorting) in 2026:

• Maximum credit: €3,115.
• Applies in full up to an income of €29,736.
• Gradually reduced above that income.
• Reduced to €0 from an income of €78,427.

Labour tax credit (arbeidskorting) in 2026:

• Maximum credit: €5,685.
• Applies to anyone with income from employment.
• Because most students have relatively low annual earnings, this credit often significantly reduces the final tax bill.

Together, these two credits mean that many students pay very little or no net income tax in practice.

Important: You can only apply loonheffingskorting with one employer at a time. If you apply it at multiple jobs simultaneously, you may pay too little tax during the year and could owe money when you file your return. If you have multiple employers, it is usually best to apply the credit at the job where you earn the most.

When you register with Recruit a Student, you will be asked whether you want loonheffingskorting applied to your salary. You can update this preference at any time by contacting your local branch.

When will you receive your annual statement?

Every employer must send you your annual statement (jaaropgave) no later than 31 January. Your annual statement shows:

• Your total gross earnings.
• The total wage tax withheld.
• The total social insurance contributions withheld.

You need this information to complete your tax return. If you worked for multiple employers during the year, collect a jaaropgave from each one before filing. 

 For more details, visit the official Dutch Tax Authority (Belastingdienst) website.

Healthcare Allowance (Zorgtoeslag) for students in 2026

If you are 18 or older and hold a Dutch basic health insurance policy (basisverzekering), you may qualify for the healthcare allowance (zorgtoeslag). This is a monthly government contribution towards your insurance premium.

Income limits for 2026:

• Up to €40,857 per year (without a toeslagpartner).
• Up to €51,142 per year (with a toeslagpartner).

Asset limits on 1 January 2026:

• Up to €146,011 (without a toeslagpartner).
• Up to €184,633 (with a toeslagpartner).

International students can also qualify, provided they meet the residence and insurance requirements. Student financing (studiefinanciering) does not count as income for this calculation.

You can apply via Mijn Toeslagen using your DigiD. Applications can be made retroactively up to 1 September of the following year.

• Here you can read more about health insurance in the Netherlands.

Tax tips for students in the Netherlands

Here are some practical tax tips to help you make the most of your Dutch student tax situation:

• Keep your DigiD login accessible. You need it to file your return and apply for allowances online.
• Always double-check the pre-filled data in your return. It is not always accurate, especially if you had multiple employers or changed jobs during the year.
• Travel costs (reisaftrek). If you commute to your place of work by public transport, and the one-way distance exceeds 10 km, you may be able to claim a travel deduction in your tax return. You must commute regularly (at least 40 days per year) and have a valid public transport statement (openbaarvervoerverklaring). Note: commuting to your university or place of study does not qualify for this deduction.
• Healthcare costs. Certain qualifying medical expenses may be deductible, but only if they meet official conditions and exceed applicable thresholds. Check the Belastingdienst website for current eligibility criteria.
• Study costs are no longer deductible. For study costs incurred from 2022 onwards, the tax deduction (aftrek studiekosten) no longer applies. If you incurred eligible costs in 2021 or earlier, you may still be able to claim these. Check with the Belastingdienst for details.

Why working through Recruit a Student is a smart move 

When you work via Recruit a Student, you benefit from:

• Over 25 years of experience connecting students and employers (active since 1999).

• Nationwide coverage in the Netherlands and Belgium.

• Daily new vacancies for students and graduates.

• Personal guidance throughout job application process during your employment. 

Many students even secure a permanent job at the company where they worked during their studies.

Sign up for free at Recruit a Student and find the perfect fit for you!

Frequently asked questions about student income tax in the Netherlands

1. Do I always have to pay tax on my student job?

You usually pay wage tax during the year through your employer. After filing your return, tax credits may reduce your final tax amount significantly. In many cases, students receive a partial or full refund.

2. Can I still get a tax refund for previous years?

Yes, you can still get a tax refund for previous years! You can file a tax return up to five years later and potentially receive a refund. 

3. How do I know if I've applied the loonheffingskorting (wage tax credit)?

Check your payslip. It is usually listed as "loonheffingskorting: ja/nee." You can also ask your employer or check with the Recruit a Student branch where you’re registered.

4. Am I eligible for zorgtoeslag as an international student?

It is possible that you, as an international student, are eligible for zorgtoeslag. If you hold Dutch basic health insurance and your income is below €40,857 per year (single, without a toeslagpartner), you may qualify. International students who meet the residence and insurance requirements are also eligible. Apply via Mijn Toeslagen with your DigiD.

5. What is the difference between loonheffingskorting and arbeidskorting? 

Loonheffingskorting is the overall payroll tax reduction applied by your employer. It consists of two credits: the general tax credit (algemene heffingskorting, maximum €3,115 in 2026) and the labour tax credit (arbeidskorting, maximum €5,685 in 2026). Together they reduce the amount of tax withheld from your salary each month.

6. I moved to the Netherlands during the year. Do I need to do anything different? 

Yes, if you moved to or from the Netherlands during the tax year, you may need to file an M-return (M-biljet) instead of a standard tax return. This is a special migration return for people who were not resident for the full year. Check the Belastingdienst website or consult a tax advisor for guidance.

Disclaimer: This page provides general information about Dutch student taxes and income tax rules for 2026. It is not personal tax advice. Your individual situation, including your income level, residence status, partner status, migration year, or additional income sources, may affect your tax position. Always consult the Belastingdienst or a qualified tax advisor for advice specific to your situation.