Working parents with young children can apply for an income-related combination tax credit from the Tax and Customs Administration. The tax credit means parents pay less in income tax and national insurance contributions.
The income-related combination tax credit is intended for parents living and working in the Netherlands, who are caring for a child under 12. The amount of the credit is linked to the parent with the lowest income. This was the Dutch government wants to encourage parents to take up paid work.
Applying for income-related combination tax credit
Parents can claim the income-related combination tax credit in their income tax return or in their application for a provisional tax assessment.
The Tax and Customs Administration assesses whether parents are eligible for the credit. If so, it deducts the amount of the credit from the amount of income tax and national insurance contributions payable.
For more information
Phone the Tax Information Line for Non-Resident Tax Issues for more information:
- 055 538 5385 if you are calling from within the Netherlands
- +31 55 538 5385 if you are calling from another country.
- 8.00 to 20.00 on Mondays to Thursdays
- 8.00 to 17.00 on Fridays.