Will cohabitation affect the tax I pay?

Cohabitation can affect the tax you and your partner pay. This depends on whether or not you are tax partners. Tax partners may divide certain income, tax allowances and deductible items between them on the tax return.

Tax partnership

Since 1 January 2011 it has no longer been possible to opt for tax partnership. If you and your partner cohabit, your personal situation will determine whether or not you are tax partners. The conditions for tax partnership are given on the Tax and Customs Administration website.

Not tax partners, but ‘benefit partners’

If you receive benefits (e.g. housing benefit or healthcare benefit) and are not tax partners, you may still be ‘benefit partners’. Your benefit partner’s income is taken into account when determining the amount of the benefit received. For more information, contact the Tax and Customs Administration.

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