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SOCIALE VOORZIENINGEN

Inkomensafhankelijke combinatiekorting (Income-related combination tax credit)



Financing Body      

State

Beneficiaries

Workers with a child or children under the age of 12.

Types of workers who are not entitled to the income-related combination tax credit:

People without income through labour (min. 4.881€) or income as freelancers.

Rates of the benefit

1.039 + 6,159% x income from employment / freelancer - € 4.881 with a € 2.769 maximum.

Duration of benefit

The benefit will stop if:

  •  The youngest child is over 12
Claim procedures

You can claim through annual tax return form or by requesting a provisional assessment from the tax authorities.

Application Forms

Online after logging in with the DigiD.

Jurisdiction

Tax authority

Applicable statutory basis

BLKB2011/1208M

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