Background: Low-value pharmaceutical care exists in general practice. However, the extent among Dutch general practitioners (GPs) remains unknown. Aim: To assess the prevalence of low-value pharmaceutical care among Dutch GPs. Design and Setting: Retrospective cohort study using patient record data. Method: We examined the prevalence of three types of pharmaceutical care, topical antibiotics for conjunctivitis, benzodiazepines for non-specific lower back pain (LBP), and chronic acid reducing medication (ARM) prescriptions, prescribed by GPs between 2016-2019. Multilevel logistic regression analysis was performed to assess prescribing variation and the influence of patient characteristics on receiving a low-value prescription. Results: Large variation in prevalence and practice variation was observed among the examined types of low-value pharmaceutical GP care. Between 53%-61% of patients received an inappropriate antibiotics prescription for conjunctivitis, around 3% of LBP patients received an inappropriate benzodiazepine prescription and 88% received an inappropriate chronic ARM prescription during the years examined. The odds of receiving an inappropriate antibiotic or benzodiazepine prescription increased with age (p<0.01), but decreased for chronic inappropriate ARM prescriptions (p<0.01). Gender affected only the odds of receiving a non-indicated chronic ARM, with men being at higher risk (p<0.05). The odds for receiving an inappropriate ARM also increased with neighbourhood socio-economic status (p<0.05). Increasing practice size also decreased the odds of inappropriate antibiotic and benzodiazepine prescriptions (p<0.01). Conclusion: Our results show that the prevalence of low-value pharmaceutical GP care varies between the clinical problem examined. Significant variation in inappropriate prescribing exists between different types of pharmaceutical care - and GP practices.