Non-working Spouse Tax Rebate
The non-working spouse tax rebate is a refund you can obtain if your fiscal partner has little or no income.
General Tax Credit
The general tax credit (algemene heffingskorting), the work tax credit (arbeidskorting) and the income-dependent combination credit (inkomensafhankelijke combinatiekorting) are tax credits each individual tax payer can apply for. The general tax credit amount is adjusted annually (see table below for the amounts).
Transferring the non-working spouse tax. How does it work?
If your fiscal partner has no income, he or she will not pay income tax. Since every tax paying individual may deduct the general tax credit (algemene heffingskorting) from his or her income tax, the non-working spouse tax amount becomes negative (i.e. a tax amount to be received). The Dutch tax code allows this negative tax amount to be transferred to the working spouse. The working spouse receives the other's spouse tax credit in the form of a tax rebate.
Phasing out of the non-working spouse tax credit transfer
The Dutch tax office is phasing out the option to transfer the non-working spouse tax credit to the working spouse. In the table below you find the maximum amounts you can transfer from the non-working to the working spouse.
Good to realize: this subsidy has been gradually reduced for a few years (since 2009) and was abolished in 2023 for people born after 1962. Since 2023, the subsidy is only available for people born before 1963.
| Year | Maximum Tax Credit | Maximum transferable Amount |
|---|---|---|
| 2024 | € 3,362 | N/A |
| 2023 | € 3,070 | N/A |
| 2022 | € 2,888 | € 193 |
| 2021 | € 2,837 | € 379 |
| 2020 | € 2,711 | € 543 |
| 2019 | € 2,477 | € 661 |
| 2018 | € 2,265 | € 755 |