You get the employed person's tax credit (in Dutch: Arbeidskorting) when you work in Holland. Your employer partially takes this tax credit into account when calculating your salary.
The employed person's tax credit depends on your income, your age and working period in the Netherlands during a tax year. The amount of the employed person's tax credit will reduce your amount of payroll. Calculation sample
You live outside the Netherlands but you worked in the Netherlands for 12 months in 2018. Your annual income in the Netherlands was € 23.000.
You are entitled to claim the employed person's tax credit for 12 months (30x12=360).
The maximum employed person's tax credit is € 3.249
As a result you can claim 360/360 x € 3.249 = € 3.249 💡Our advise
The employed person's tax credit Arbeidskorting is shown in the annual income statement Jaaropgaaf. If the amount will be less than expected, after you file your tax return, you receive the refund.
More info about the employed person's tax credit rates you find on the website Belastingdienst: