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When am I entitled to the income-related combination tax credit?
When you are working and you have a child younger than 12 years, you are entitled to the income-related combination tax credit. A requirement is that the child is registered at your address. The Belastingdienst sees the following as ‘your child’ is:
- own child;
- stepchild;
- foster-child (if raised as your child);
- adopted child;
- child from a former relation;
- child of your fiscal partner.
If you receive a foster allowance (pleegvergoeding), you are not eligible for the income-related combination tax credit.
Besides, several conditions must be met to qualify for the income-related combination tax credit. Curious if you are eligible for them? Then read on! We will explain them to you.
Conditions
- At the first of January, your child must be younger than 12 years;
- Your child is registered for at least 6 months at your address;
- Your income must be higher than €5.548 in 2023;
- You do not have a fiscal partner (or no longer than 6 months) OR you do have a fiscal partner for longer than 6 months and your income is lower.
Joint custody
For joint custody, there is an exemption on the requirements mentioned before. When you have joint custody, your child can be registered at your ex-partner’s address as well. You are in joint custody if you have arranged to divide the care for your child together.
Amount of the income-related combination tax credit
This tax credit depends on your income. Besides that, it makes a difference if you reached the AOW-age yet or not.
With the help of the tables mentioned below, you can calculate the amount you are entitled to.
AOW age is not reached yet
| labour income higher than | labour income less than | income-related combination tax credit |
|---|---|---|
| €0 | € 5,548 | None |
| € 5,548 | € 29,076 | 11.45% x (labour income – €5,548) |
| € 29,076 | – | €2,694 |
AOW age is not reached yet
| labour income higer than | labour income less than | income-related combination tax credit |
|---|---|---|
| €0 | €5,153 | None |
| €5,153 | €29,738 | 5.90% x (labour income – €5,547) |
| €29,738 | – | €1,389 |
We are happy to help you!
Do you have questions regarding the tax credits? Or do you have questions about other fiscal issues? The TaxSavers is happy to help you. Fill in our contact form or give us a call on +31 (0)20 – 2170120.
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