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If your partner works unpaid in your Dutch freelance business, the tax relief you get for that (meewerkaftrek) is set to fall by 75% on 1 January 2027 and to disappear completely in 2030, according to Business.gov.nl, the government site for entrepreneurs. It is still a proposal: both houses of parliament have to vote on it, so the numbers can change.
The relief is a percentage of your profit. How much depends on the hours your fiscal partner (spouse or registered partner, for tax purposes) works in your business each year:
| Partner’s hours per year | 2026 | 2027 (proposal) |
|---|---|---|
| 525 to 875 | 1.25% | 0.313% |
| 875 to 1,225 | 2% | 0.5% |
| 1,225 to 1,750 | 3% | 0.75% |
| 1,750 or more | 4% | 1% |
Source: Business.gov.nl and its Dutch version Ondernemersplein.
The conditions are on the site of the Belastingdienst (the Dutch tax office). You must be an entrepreneur and meet the hours criterion (urencriterium). Your partner works at least 525 hours a year in your business, unpaid or for less than €5,000. You must be able to make those hours plausible if the tax office asks.
This comes on top of the cut in the self-employed deduction we covered earlier: self-employed deduction falls to €900 in 2027.
What does this mean for you?
An example. You make €60,000 profit and your partner works 1,750 hours or more in your business. In 2026 you deduct 4%, which is €2,400. In 2027 that becomes 1%, or €600. Your taxable profit rises by €1,800. What that costs in tax depends on your bracket, and the SME profit exemption (MKB-winstvrijstelling) takes part of it off again.
Business.gov.nl adds a warning for people who get allowances (toeslagen): a lower relief means a higher income, so your advance payments may be too high and you may have to pay some back.
If your partner works less than 525 hours in your business, you never had this relief and nothing changes.
What can you do now?
- Recalculate the amount you set aside for income tax in 2027. A separate business account makes that easier; compare options in our guide to business bank accounts for freelancers.
- Keep logging your own hours and your partner’s hours per week. You need them for the hours criterion and for the 525-hour threshold; see the freelancer tax guide for the full picture.
- If you receive allowances, update your estimated 2027 income with the Dienst Toeslagen.