Non-working spouse benefit in the Netherlands

Index

In the Netherlands, there are certain levy rebates that taxpayers can make use of, to reduce their payable income tax. The amount that can be applied are based on the income of the taxpayer. Once calculated, these rebates are applied directly to the amount of tax due over the income.

But what if you, or your spouse do(es) not have income? In that case there would be no due tax to apply the rebates to. In the past it was possible for a non-working spouse to transfer their rebates to their partner if they did work. This was commonly referred to as the non-working spouse benefit.

Sadly over the years this benefit has been reduced and as of 2023, it can no longer be applied. This however does not mean that there is no way to still make use of this benefit.

Before 2023

Since the benefit no longer applies, in most cases, as of 2023, in order to still make use of it, you would need to file a return for a year before 2023. So, 2022 and earlier. In the Netherlands you can still file an income tax return, for up to 5 years after the tax year has ended.

For example, in 2024 you can still file an income tax return for 2019, however 2018 is no longer possible as of January 1^st 2024. If you or your spouse did not work in a year that you can still file for, that is before 2023 and you haven’t filed for that year yet, then you can still claim the non-working spouse benefit in that tax return.

Born before 1963

another possibility to apply the non-working spouse benefit, is if the spouse in question was born before 1963. In this scenario, due to the age of the partner, you are still allowed to apply the benefit. The maximum benefit would € 3.362 in 2024 and € 3.070 in 2023.

Help with filing your tax return

If you believe the non-working spouse benefit is a facility that you can still make use of, then contact Expat Service. Not only will we be able to determine your right to this benefit, we can also help file the tax returns in which you will make claim to them.