Non-working spouse benefit in the Netherlands (2026)

What is the non-working spouse benefit in the Netherlands?

The non-working spouse benefit pays part of the general tax credit to the lower-earning partner. That partner typically has little or no income of their own. The Belastingdienst calls this "heffingskortingen laten uitbetalen." Most people know it by its everyday name, the aanrechtsubsidie.

Several conditions decide it. You need the same fiscal partner for more than six months. A fiscal partner is your spouse or registered partner for tax purposes. Your birth date must fall before 1963. Your own tax must be too low to use the credit. And your partner must owe enough tax to cover the payout.

Born in 1963 or later? Then this route pays you nothing, not a reduced amount. The scheme was phased out for that group, and the payout is €0.¹

Who actually qualifies for this?

You qualify if you were born before 1963 and earn less than your fiscal partner. Take Ingrid. She is 65 and was born in 1960. She stopped working years ago, so she has no income of her own. Her husband Willem still works two days a week. He pays income tax on his salary.

Ingrid meets the conditions. Every taxpayer is entitled to their own general tax credit (algemene heffingskorting). The Belastingdienst pays Ingrid's share out directly, since she has no income of her own to use it against.

The rule is age-based, not situation-based. None of the following changes that: her work history, where she lives with Willem, or any assets she holds abroad. Her birth year, her own low tax bill and Willem's tax bill decide it. This route needs Dutch tax liability, so check your status if you arrived recently.

How much do you actually get?

In 2026 it is €3,115, up from €3,068 in 2025.¹ The maximum keeps rising each year. The table below shows both years side by side, and the amount for anyone born in 1963 or later.

How do you claim the non-working spouse benefit?

You do not apply for it separately. File your annual tax return as usual, together with your fiscal partner. The Belastingdienst checks automatically whether you qualify, and pays out any amount you are owed.¹

Want it sooner than the annual settlement? Request a voorlopige aanslag, the provisional assessment, online. Already have one? Then adjust it.¹ That way the amount reaches you in monthly instalments through the year, rather than as one lump sum after you file. Read how a provisional assessment works before you request one.

When does the non-working spouse benefit stop?

The amount can drop or stop once either partner reaches AOW age. The two triggers work differently, though.

Does Willem reach AOW age first? His own tax rate usually falls once he starts drawing AOW. That can lower the amount paid out to Ingrid, without ending it automatically.¹

Does Ingrid reach AOW age herself? Her right to the payout does not stop automatically. Her general tax credit does drop. For a full AOW year it is at most €1,556 in 2026.² Do you receive only this credit in advance through a provisional assessment? Then the Belastingdienst stops that advance in the year you reach AOW age. From that year the lower credit sets your ceiling, not €3,115.

How this plays out for Ingrid and Willem.

Ingrid was born in 1960, so she clears the cutoff easily. She has no income of her own, so her own tax bill cannot use any of her credit. Willem earns enough to owe more tax than her full credit costs. That combination gives Ingrid the maximum for her situation, €3,115 in 2026.¹

One thing they are already thinking about is Willem's AOW age, still a few years off. When he reaches it, his own tax rate is likely to fall, and Ingrid's payout may drop with it. That is a normal part of the mechanism, not a mistake in their filing.

Is a change coming for people born after 1962?

Yes, a change is expected, though nothing is decided yet. The government has proposed extending support to some single-earner households currently excluded by the 1963 cutoff.³

The proposal targets households with a fiscal partner. One partner must have been born on or after 1 January 1963, with little or no income of their own. The couple's combined income must sit below roughly €48,500. The other partner must also have little or no arbeidskorting entitlement. Arbeidskorting is the Dutch employment tax credit. This is most often because they receive a disability benefit.³ The government aims for a start date of 1 January 2028. A smaller compensation scheme run by municipalities covers 2025 to 2027 in the meantime.³ A related change is also expected from 1 January 2028, transferability of the general tax credit for working single-earner households.³

What does this mean for you?

Start with your birth year. Born before 1963, with a fiscal partner who earns more than you? You likely qualify already, and your annual return should already reflect it. Not sure your return has this right, or whether your partner's AOW age will change your amount? We check the whole picture before anything gets filed. See the steps on our provisional assessment page.