Skip to main contentSkip to calculatorSkip to footer
Belastbaar
  • Calculators
    Tax ScanFeatured

    Get a comprehensive overview of your tax situation for 2025.

    Gross to Net Salary

    Calculate your net income

    30% Ruling

    Expat tax benefit check

    ZZP/Self-Employment

    Freelance tax calculation

    Municipality Tax

    Local taxes by municipality

    Property Tax (OZB)

    Tax on home ownership

    Motor Vehicle Tax

    Road tax calculation

    View all calculators
  • Guides
    Income Tax ExplainedFeatured

    How Dutch income tax is calculated

    Municipal TaxesFeatured

    OZB, waste, sewage taxes explained

    Vehicle Tax (MRB)Featured

    Rates by province, exemptions & discounts

    Tax Filing Guide 2025

    Complete guide for filing taxes

    Local & Municipal Taxes

    Everything about local taxes

    30% Ruling Guide

    Guide for expats

    Tax Changes 2025

    What's new in 2025

    Tax Changes 2026

    Preview of 2026 changes

    View all guides
  • Tax Advisor
    Employment Credit Optimization

    Maximize your employment tax credit

    Green Investment Benefits

    Tax benefits for green investments

    WOZ Appeal Strategy

    Lower your property tax assessment

    30% Ruling (Expats)

    Expat tax benefit strategies

    ZZP Deductions

    Self-employed tax deductions

    Benefits Optimization

    Maximize your government benefits

    View all tax advisor
  • Blog
  • More
    Tax Calendar

    All tax deadlines for 2025

    What-If Scenarios

    Compare tax scenarios

    Where My Money Goes

    Premium

    About Us

    Tax Advice Hub

    Personalized tax optimization tips

    View all more

Cookie Settings

We use cookies to provide essential functionality and analyze usage to improve our Dutch tax calculator. You can customize your preferences or accept all cookies.

  1. Home
  3. Tax Advice
  5. Fiscal Partnership
  7. tax-credit-transfer

Tax Credit Transfer (Heffingskorting Overdracht)

Medium Priority
Fiscal Partnership
Medium risk
Estimated Savings
€0 - €1,000

If your partner has low or no income, you can transfer their unused general tax credit to yourself, reducing your tax bill.

Where do you do this?

Belastingdienst

What did we assume?

These inputs are still unknown. Confirm them for a more accurate estimate.

Fiscal partner
Partner income
Gross salary
Marital status

Action Steps

  1. 1General tax credit (€3,068) transfers if partner has no income
  2. 2Partial transfer if partner has some income
  3. 3Only transferable between fiscal partners
  4. 4Check if your partner claims their own credits elsewhere
  5. 5This is automatic if you file jointly

Requirements

  • •Partner must have low/no income
  • •Must be fiscal partners
  • •Cannot be used by partner elsewhere

Calculate Your Savings

Tax Credit Transfer (Heffingskorting Overdracht)

If your partner has low or no income, you can transfer their unused general tax credit to yourself, reducing your tax bill.

Adjust Your Situation:

Income of the partner with lower income

Calculation Breakdown

Base Amount
€3,115
Deductible Amount
€0
Tax Rate
0.0%
Annual Savings
€0
Max general tax credit€3,115
Partner's used credit€3,115
RequirementsFiscal partners, one low/no income
Deductible percentage:0.0%

Important to know:

  • • This calculation is an estimate based on 2026 tax rates
  • • Actual savings may vary depending on your total income
  • • Always consult a tax advisor for complex situations

Questions for Bas

Related scenarios

Single vs fiscal partner
See how partner allocation changes credits and thresholds.

Related Tax Advice

Optimize Deduction Split Between PartnersOptimize Box 3 Asset Split Between Partners
This information is for guidance only and should not be considered professional tax advice. Consult a tax professional for your specific situation.