Taxes for students: what you need to know

The word tax often makes students sigh. It can sound complicated, but once you understand the basics, it’s actually quite manageable. In this blog, you’ll learn everything about student income tax. From how it works to when you should file a return, and most importantly, how much you can earn tax-free while studying.

Working alongside your studies doesn’t just help your finances; it also boosts your CV. Through Recruit a Student vacancies, you can easily find flexible jobs that fit your schedule and study program.

What is income tax and when should you file a return as a student?

Income tax is the portion of your earnings that goes to the government. As a student, you only have to file a tax return if you’ve received a tax letter and the amount you owe is more than €47. But even if you haven’t received one, it’s smart to file voluntarily since there’s a good chance you’ll get money back! Especially if you didn’t work the whole year or if too much was withheld from your salary.

You can file your return through the Tax Authorities app or via their official website. Make sure you have your DigiD login ready.

Can you get a refund as a student?

You can absolutely get a tax refund as a student! Many students are entitled to a tax refund, but you’ll only receive it if you file a tax return. That refund isn’t “free money”. It is your own money that was overpaid because too much tax was deducted from your pay. However, in terms of 'girl math' it will feel like free money! 

Good to know:

• You can file a tax return up to 5 years retroactively.

• Always check your annual statement (in Dutch it's called jaaropgave). This document shows how much you have earned in a year and how much tax was withheld. If you worked for several employers, you’ll need a statement from each one.

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

Technically, every euro you earn is taxable, but thanks to tax credits, you can earn quite a bit before paying income tax. In 2025, you can earn around €8,520 per year without paying tax. This amount might vary slightly from year to year.

• Most students fall into the first tax bracket of 37.10% (for income up to €75,518).
• The second bracket (49.50%) only applies to much higher earnings, which most students won’t reach during their studies anyway.

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?

Wage tax credit (in Dutch it's loonheffingskorting) is a tax discount that reduces the amount of tax you pay on your salary. You can only apply it with one employer at a time.

When you register with Recruit a Student, you can indicate whether you want the wage tax credit applied. You can always change your choice later by contacting your local branch. 

In case your have multiple employers, file for loonheffingskorting at the job where you earn most money. 

There’s also a general tax credit (algemene heffingskorting), which depends on your income. If you earn between €0 and €21,043, you’ll receive a maximum credit of €2,837 in 2025.

When will you receive your annual statement?

Every employer must send you an annual statement by the end of January. Usually you will receive your jaaropgave by email. Your jaaropgave (annual statement) shows:

• How much you earned in the previous year.

• How much tax and insurance contributions were withheld.

You’ll need this information to file your tax return. For more details, visit the official Dutch Tax Authority (Belastingdienst) website.

Useful tax tips for students

• Keep your DigiD login closeby. You’ll need it to log in for online filing.

• Double check the pre-filled data in your return since it may not always be accurate.

• Study travel costs. If you travel more than 10 km to your university, you may be able to claim some of these expenses.

• Healthcare costs. Certain medical expenses can be deducted from your taxable income. You can check this online!

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 in your job application process and any questions you might have during your job. 

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 

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

No, you do not always have to pay tax on your student job. Thanks to the wage tax credit, you can earn quite a bit before you start paying taxes!

2. Can I still get a 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 possibly get money back.

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

You can ask your employer or check with the Recruit a Student branch where you’re registered.