Meewerkaftrek: a deduction when your partner helps

Many freelancers run their business with help from a spouse or life partner. If your partner works in the business but does not take a salary, the Dutch tax system offers a special deduction called the meewerkaftrek. Rather than paying your partner a wage (and dealing with payroll tax), you can deduct a fixed percentage of your profit directly—provided they meet the hours requirement. This guide explains how it works, when it makes financial sense, and the alternatives if you want to structure things differently.

What is the meewerkaftrek?#

The meewerkaftrek is a deduction you can claim if your fiscal partner (spouse or registered partner) works in your business unpaid, as co-owner. Instead of the Belastingdienst treating it as a gift or unpaid loan, the meewerkaftrek lets you claim a percentage of your annual profit as a business cost—lowering your taxable income without paying your partner a formal salary.

The percentage is banded by profit level and is reassessed each year by the Dutch tax office. As of recent years, the bands look roughly like this (always verify the current percentages with the Belastingdienst):

The 525-hour criterion#

For the meewerkaftrek to apply, your partner must work at least 525 hours per year in the business. This is the hard threshold — it is non-negotiable.

The hours are counted similarly to the hours criterion (urencriterium) that applies to your own entrepreneur deductions:

• Direct hours: Time spent on client work, administration, sales, operations
• Indirect hours: Training, planning, professional development for the business, attending workshops or conferences relevant to your work
• Both count equally

Your partner does not need to work 525 hours consecutively. They can work 10 hours one week and 5 hours the next; as long as the annual total hits 525, you qualify. That's roughly 10 hours per week year-round, or 40 hours per week for a 13-week quarter.

How the deduction is calculated#

The meewerkaftrek is a percentage of your annual profit, not a fixed amount. The percentage is set by the tax office annually and is banded by profit level. Each band applies a higher percentage to higher profits — it's progressive, like income tax brackets.

Illustration (2026 percentages; verify current rates):

• First €30,000 of profit: ~10% → €3,000 deduction
• Next €20,000 of profit: ~14% → €2,800 deduction
• Profit above €50,000: ~18% → (percentage × amount over €50,000)

So if your annual profit is €100,000, the meewerkaftrek might be roughly €3,000 + €2,800 + (18% × €50,000) = €12,800.

This deduction applies after you calculate your profit (revenue minus business costs) but before the other entrepreneur deductions like the zelfstandigenaftrek. The order is:

1. Profit (revenue minus deductible costs)
2. Minus meewerkaftrek (if applicable)
3. Minus zelfstandigenaftrek
4. Minus startersaftrek (if eligible)
5. Minus MKB exemption
6. = Taxable profit

When the meewerkaftrek makes sense#

The meewerkaftrek is financially attractive if:

• Your partner genuinely works in the business (525+ hours is a real commitment, not symbolic)
• You want to avoid payroll tax on their wages (employer and employee income tax, social contributions)
• Your profit is high enough to make the deduction valuable
• Your partner is your fiscal spouse or registered partner (the rule is strict: common-law partners do not qualify)

Example: You run a design consultancy with €80,000 annual profit. Your partner works as a project manager and researcher, logging 600 hours a year. With the meewerkaftrek (assume roughly 12% blended rate), you deduct ~€9,600. That saves you roughly 37% in tax (the top marginal bracket), or ~€3,550. Your partner's unpaid labor is now tax-efficient.

Comparing the meewerkaftrek to other options#

The meewerkaftrek is not always the best choice. Here are the alternatives:

Option 1: Meewerkaftrek (no salary)#

• Pros: Simpler payroll admin, the deduction is automatic once you claim it, no employer contributions, clean
• Cons: Your partner has no income to claim their own deductions, no income tax statement, and they cannot build social security credits (AOW, pension)

Option 2: Pay them a real salary#

If you formalize your partner's work and pay them a wage:

• Pros: Your partner earns an income statement, pays their own income tax, builds AOW and pension credits, and can claim their own deductions
• Cons: You must manage payroll (loonbelasting), employer and employee contributions, and paperwork; costs more in absolute terms even though the salary is tax-deductible to you

When it's better: If your partner wants to build their own tax record or pension, or if your profit is modest and the meewerkaftrek deduction is small.

Option 3: Form a partnership (VOF)#

If you and your partner want to be true co-owners, you can register as a VOF (vennootschap onder firma):

• Pros: Your partner is a legal co-owner, both of you are taxed on your share of the profit, both can claim entrepreneur deductions
• Cons: You share liability (both of you are liable for the business's debts), you need a written agreement, and it is a bigger structural change

When it's better: If the business is truly a 50-50 partnership and you want both partners to have equal tax benefits and legal standing.

The payroll-tax saving#

Let's quantify the payroll-tax advantage. Suppose your partner's "value" in the business is €15,000 per year.

If you pay them a salary:

• Gross salary: €15,000
• Employer contribution (roughly 15–20%): €2,250–€3,000
• Total cost to you: €17,250–€18,000
• Their net (after income tax, roughly 15–20%): ~€12,000–€12,750
• Your tax deduction: €15,000 (gross only)

If you use the meewerkaftrek:

• Tax deduction: Depends on profit bands, but often 10–18% of their notional contribution
• If valued at €15,000 → roughly €1,500–€2,700 deduction
• Your tax saving: 37% × €1,500–€2,700 = €550–€1,000
• No payroll overhead
• Your partner's net income: €0 (they do not take a salary)

The meewerkaftrek is simpler and saves on payroll taxes, but your partner does not actually receive income. If they want to contribute to their pension or build income records, a salary is better.

• Confirm your partner is your fiscal spouse or registered life partner
• Log at least 525 hours of work in the business each year
• Keep contemporaneous timesheets or a work log
• Calculate your profit and determine the applicable meewerkaftrek percentage (it changes annually)
• Claim the deduction in your annual income tax return (Form IB)
• Consider whether a salary or VOF structure might be better for your situation

Frequently asked questions#

The meewerkaftrek is a valuable deduction when your spouse or life partner genuinely contributes to your business without taking a salary. It simplifies payroll and saves tax, but only if they meet the 525-hour threshold and you keep evidence. If you are considering a more formal arrangement—paying them a wage or registering a VOF—weigh the pros and cons based on your long-term goals for income, pension, and liability. The full deductions checklist covers all your options. And when you are ready to get serious about your taxes, ZZP Belasting helps you track deductions, proof hours, and file accurately.

← All articles