• International issues: private taxpayers
• Dutch income tax system
  • Three types of income
  • Partners
  • Tax credits
    • Overview of tax credits
    • General tax credit
    • Employed person's tax credit
    • Combination tax credit
    • Supplementary combination tax credit
    • Single parent's tax credit
    • Young disabled person's tax credit
    • Elderly person's tax credit
    • Tax credit for leave under the life-course savings scheme
    • Tax credit for parental leave
    • Tax credit for socially responsible investments
    • Tax credit for investments in venture capital
  • Worldwide income
• Emigration and Taxation
• Immigration and Taxation
• Secondment abroad
• If you come to the Netherlands to work
• Living in the Netherlands, income from abroad
• Living abroad, income in the Netherlands
• Social security and cross-border employment and enterprise
• Double tax relief

Single parent's tax credit

In 2008, you are entitled to the single parent's tax credit if you meet the following conditions:

• You do not have a partner for more than six months in 2008.
• During that period, your household only includes one or more children that were younger than 27 on 31 December 2007.
• At least one of the children is registered at your home address during that period.
• During the period of more than six months, you support at least one child registered at your home address to a significant extent. This will be the case if you provide support for this child of at least € 393 per quarter, or if you are entitled to child benefit in respect of this child.

If you are younger than 65, the single parent's tax credit amounts to € 1,459. If you are 65 or older, the single parent's tax credit is € 683.

Please note:

If the six-month requirement is not met because of your child's or your own death, this requirement is considered to have nevertheless been fulfilled.

Supplementary single parent's tax credit

If you are entitled to the single parent's tax credit in 2008, you will also be eligible for the supplementary single parent's tax credit in 2008 if you meet the following two conditions:

• You do paid work in 2008.
• During more than six months in 2008, your household includes a child that was younger than 16 on 31 December 2007 and is registered at your home address during that period.

If you are younger than 65, the supplementary single parent's tax credit amounts to 4.3% of the amount earned from present employment, up to a maximum of € 1,459. If you are 65 or older, the supplementary single parent's tax credit is € 683 at maximum.

Please note:

If the six-month requirement is not met because of your child's or your own death, this requirement is considered to have nevertheless been fulfilled.

Private individuals

• Private individuals

Business

• Business