My partner has no or a very low income. Can I receive an extra tax credit?
A special tax credit is available if your partner earns no or very little income. In some cases we apply this tax credit automatically and sometimes you will have to apply for it.
Frequently asked questions
When does the CAK apply this tax credit automatically?
- Your partner is included under your policy in your country of residence.
- Your partner is registered with us.
- You pay a healthcare contribution for your partner.
- Your partner cannot apply for this tax credit in the Netherlands, as you have not opted to be liable for tax in the Netherlands.
When can I apply to the CAK for the tax credit?
- You have received a final annual statement.
- You pay a healthcare contribution for your partner as a family member who is included under your policy.
- Your partner has no or little income (see table below).
- Your partner has first asked the Dutch Tax and Customs Administration to apply the tax credit. He or she must do this first, as you have opted to be liable for tax in the Netherlands or pay tax on more than 90% of your income in the Netherlands.
- Your partner has not received the full amount of the tax credit.
How do I apply for the tax credit?
You can object to the final annual statement using the form Lodging an objection (7.12.2020, PDF, 1002 kB). Alternatively, you can send us a letter asking us to apply the tax credit. Send your objection form or letter to the CAK. Always enclose a copy of your partner’s and your final tax assessment.
My partner is not included under my policy, but has a low income. What should I do?
Is your partner not registered with us as a person who is included under your policy? You can still ask us to apply this tax credit in that case. This is done by objecting to the final annual statement. You can also send us a letter. Always enclose the final calculation of your partner’s income with the form or your letter.
When is my partner’s income too high?
The CAK does not apply a tax credit if your partner’s income is higher than the amounts below.
However, we can apply the tax credit if your partner’s income is no higher than:
||Amount in euro
||€ 6 111
||€ 5 690
||€ 6 485
||€ 6 355
||€ 6 265
||€ 6 320
||€ 6 520
||€ 6 410
||€ 6 150