Extra child benefit payment for a child who lives at home and needs extensive care

If you are married or in a registered partnership , you are each other’s ‘tax partner’. You can also be tax partners if you live together.

We will assess your situation to determine whether you and your partner are tax partners for the purposes of the extra payment under the child benefit scheme.

If you or your partner was fully and permanently incapacitated for work for part or all of 2025, you may be able to get an extra payment under the child benefit scheme. We will not look at your income if you or your partner is receiving any of the following:

• A benefit under the Income Scheme for Fully Incapacitated Workers (IVA incapacity benefit)
• A benefit under the Disability Insurance for Young Disabled Persons Act (Wajong benefit) awarded as from 1 January 2015 or later
• A benefit under the Disability Insurance for Young Disabled Persons Act (Wajong benefit) awarded before 1 January 2015 on the grounds of full incapacity for work
• A benefit under the Incapacity Benefits Act (WAO incapacity benefit) or the Disability Insurance for Self-Employed Persons Act (WAZ incapacity benefit) awarded on the grounds of at least 80% incapacity for work
• A private incapacity benefit from the Netherlands or another country on the grounds of you being fully and permanently incapacitated for work

If you had a tax partner for the whole year and you or your partner was not fully and permanently incapacitated for work , you can get the extra payment if:

• one tax partner’s income from work for 2025 was more than €6,145; and
• the other tax partner had either no income from work or their income from work was no more than €6,145

The income from work we take into account for the extra payment under the child benefit scheme is different from the ‘verzamelinkomen’ (aggregate income) or the ‘geregistreerde inkomen’ (registered income) used by the Belastingdienst. For the extra payment, we look at the following income:

• Wages or salary and any other income from paid employment which is subject to tax. You can find this income on your annual statement under ‘fiscaal loon’ or ‘loon voor de loonheffing’.
• Taxable income from work as a freelancer, home help, performing artist or professional sportsperson
• Profit from your company that is taxable
• Payments you receive from a person’s personal care budget (PGB) because you provide care for that person

If you declare tax-deductible items such as travel expenses, the net result of the exemption for use of private assets for business purposes, the entrepreneur’s allowances or the SME profit exemption, these will be deducted from your income from work.

Important: the following are not regarded as income from work: pensions, income support, AOW pension, Anw survivor benefit, orphan’s benefit, unemployment benefit (WW benefit), WIA incapacity benefit and Wajong incapacity benefits.

Check your payslip or benefit statement to see whether your income qualifies as income from work. Look for ‘Loonheffingstabel (LH-tabel)’ (Payroll tax table). If it says ‘wit’ (white), your income qualifies as income from work. If it says 'groen’ (green), your income does not qualify as income from work.