The child tax rebate (Inkomensafhankelijke Combinatiekorting) can be obtained for a child younger than 12 years. The child tax rebate is income dependant and is maximal € 2,534 for an annual income of € 27,350 and higher (2022).
When to apply for the child tax rebate?
The child tax rebate is applicable if your child is registered at the same address as you in the local civil registry. Your child has to be younger than 12 years on 1 January in the applicable tax year. For example, if you want to apply for the child tax rebate in the tax year 2021, your child should have been younger than 12 years on 1 January 2021.
Which child is eligible for the child tax rebate?
To obtain the child tax rebate, the child is not required to be your name bearer. The following are eligible situations for the child tax rebate:
- Your own child
- Your stepchild
- Your foster child raised as your own child
- Your adoption child
- A child from a former relation, partner or spouse
- If you a living together with a fiscal partner and his or her child
Conditions to apply for child tax rebate
The following conditions for the child tax rebate (Inkomensafhankelijke Combinatiekorting) apply:
- Your child has been younger than 12 years on 1 January in the applicable tax year
- Your child is registered at your address for at least 6 months in the applicable tax year
- Your income should be higher than € 5,220 (2022) or you are eligible for the sole-trader tax credit
- You are single and are employed or self-employed
- If you have a fiscal partner, you both need to be (self-)employed