Resident, partial non-resident, and qualifying non-resident taxpayers are entitled to so-called levy rebates. Except for the general levy rebate, several levy rebates, depending on the personal situation of the taxpayer, can be claimed (e.g. work-on levy rebate, elderly tax rebate). The levy rebates cannot be transferred to the taxpayer’s partner. The rebates, which generally decrease with an increase of income, reduce the amount of tax due and can therefore be considered as tax credits. The levy rebates mostly consist of a part relating to and reducing the amount of income tax due, and of a part relating to and reducing the amount of national insurance tax due. The income tax part is granted to taxpayers insofar they were residents of the Netherlands during the tax year (and to some extent to non-resident residing in a country that concluded a tax treaty including a non-discrimination clause) for the general levy rebate, and/or individuals that render employment duties in the Netherlands for the labour levy rebate. The national insurance tax part is, in principle, granted to taxpayers covered under the Dutch social security system during (part of) the year on a pro-rata basis.