Alimony (Alimentatie) Deduction
How alimony payments (alimentatie) are treated for Dutch tax purposes, including deductibility for the payer and taxation for the recipient.
Key Takeaways
- Partner alimony (partneralimentatie) paid to your ex-partner is fully deductible from your Box 1 income.
- The recipient of partner alimony must declare it as taxable income in Box 1.
- Child alimony (kinderalimentatie) is not deductible for the payer and not taxable for the recipient.
- Alimony payments must be based on a legal obligation — voluntary payments are not deductible.
- Changes in January 2020 limited the maximum duration of partner alimony to 5 years for most divorces (previously 12 years).
Partner Alimony (Partneralimentatie)
For the Payer: Deduction
If you pay alimony to your ex-partner, these payments are deductible from your Box 1 income. This is one of the largest personal deductions available in the Dutch tax system.
Important conditions:
- The payments must be based on a legal obligation — either a court order or a divorce agreement (echtscheidingsconvenant)
- The payments must be periodic (monthly or quarterly) — lump-sum settlements have different rules
- You and your ex must no longer be tax partners
- The payments must go to your ex-partner, not through a third party (with limited exceptions)
How the Deduction Works
Example: You pay €1,500 per month in partner alimony. Your annual income is €75,000.
| Step | Calculation |
|---|---|
| Annual alimony payments | €18,000 |
| Deduction from Box 1 income | €18,000 |
| Tax saving (at 37.56%) | €6,761 |
The deduction reduces your taxable income by the full amount of the alimony. There is no threshold and no cap — every euro of partner alimony is deductible.
Good to know
The deduction rate for alimony is capped. In 2026, the maximum deduction rate for partner alimony (and other persoonsgebonden aftrekposten) is 37.56%, aligned with the second bracket rate. Even if you are in the 49.50% bracket, the tax benefit of the alimony deduction is limited to 37.56%.
For the Recipient: Taxable Income
If you receive partner alimony, you must declare it as income in Box 1 on your tax return. It is treated as regular income and taxed at your marginal rate.
Example: You receive €18,000 per year in partner alimony. This is added to your other Box 1 income (if any) and taxed accordingly.
If alimony is your only income, you would pay:
- Income tax of approximately €3,320 (at the 35.75% bracket, minus the general tax credit)
- Effectively, you keep roughly €14,680 of the €18,000 after tax
Tip
As a recipient with low or no other income, you benefit from the full general tax credit (€3,115) and may qualify for the inkomensafhankelijke combinatiekorting if you have children. These credits significantly reduce the tax on your alimony income.
Child Alimony (Kinderalimentatie)
Child alimony follows completely different rules:
| Partner Alimony | Child Alimony | |
|---|---|---|
| Deductible for payer | Yes | No |
| Taxable for recipient | Yes | No |
| Based on | Ex-partner's needs | Child's needs |
| Duration | Max 5 years (post-2020) | Until child turns 21 |
| Amount | Negotiated or court-ordered | Calculated using Trema norms |
Child alimony is paid for the maintenance of your children. Since January 2015, it is not deductible for the payer and not taxable for the recipient (the child or the parent who receives it on behalf of the child).
Lump-Sum Alimony (Afkoop)
Instead of monthly payments, some couples agree on a one-time lump-sum payment to settle alimony obligations. The tax treatment depends on how it is structured:
Cash Lump Sum
A lump-sum cash payment to replace periodic alimony is generally deductible for the payer and taxable for the recipient — in the year it is paid. This can create a large tax bill for the recipient in a single year.
Property Transfer
If you transfer property (such as your share of the marital home) in lieu of alimony, the tax treatment is more complex. This should always be arranged with professional tax advice, as incorrect structuring can lead to unexpected tax consequences for both parties.
Warning
Lump-sum alimony arrangements are complex. The payer benefits from a large deduction in one year, but the recipient faces a large tax bill in that same year. Both parties should consult a tax advisor to structure this optimally.
Duration of Partner Alimony
Divorces After January 1, 2020
The Wet herziening partneralimentatie changed the maximum duration of partner alimony:
- General rule: Maximum 5 years (or half the duration of the marriage if the marriage lasted less than 10 years)
- Exception 1: If you have children under 12 at the time of divorce — alimony continues until the youngest child turns 12
- Exception 2: If the marriage lasted more than 15 years and the recipient is within 10 years of retirement age — alimony continues until retirement
- Exception 3: If the recipient was born before January 1, 1970, and the marriage lasted more than 15 years — maximum 10 years
Divorces Before January 1, 2020
The old rule applies: maximum 12 years of partner alimony (with the same exception for marriages shorter than 5 years).
Annual Indexation
Partner alimony amounts are automatically indexed each year unless the divorce agreement explicitly excludes indexation. The indexation percentage is set annually by the Ministry of Justice.
For 2026, the indexation rate is published at the end of the preceding year. This means your alimony payments may increase (or, rarely, decrease) each January.
Both the payer's deduction and the recipient's taxable income adjust accordingly.
What to Enter on Your Tax Return
As the Payer
- Go to the "Alimentatie en andere onderhoudsverplichtingen" section
- Enter the total amount of partner alimony paid during the year
- Provide the BSN (citizen service number) of your ex-partner
- The amount is deducted from your Box 1 income
As the Recipient
- Your alimony income appears in the "Alimentatie" section
- Enter the total amount received during the year
- The amount is added to your Box 1 income
- Tax credits are automatically applied
Good to know
The Belastingdienst cross-references the amounts declared by payer and recipient. If the amounts do not match, both parties may be contacted for clarification. Make sure you and your ex agree on the exact amounts.
Tax Impact of Alimony: A Complete Example
Situation: Jan pays €2,000/month partner alimony to Lisa. Jan earns €80,000. Lisa earns €15,000 from part-time work.
Jan (Payer)
| Item | Amount |
|---|---|
| Employment income | €80,000 |
| Alimony deduction | −€24,000 |
| Taxable income | €56,000 |
| Tax saving from deduction | ~€9,014 |
Lisa (Recipient)
| Item | Amount |
|---|---|
| Employment income | €15,000 |
| Alimony income | +€24,000 |
| Total Box 1 income | €39,000 |
| Tax on alimony (marginal) | ~€6,447 |
Combined tax effect: The government collects ~€6,447 from Lisa but gives ~€9,014 to Jan as a deduction. This is because Jan's marginal rate is higher than Lisa's. The system transfers tax burden from the higher earner to the lower earner, which is the intended purpose.
Common Mistakes
- Trying to deduct child alimony — Child alimony has not been deductible since 2015. Only partner alimony qualifies.
- Deducting voluntary payments — Only payments based on a legal obligation (court order or divorce agreement) are deductible. Extra payments you make voluntarily are not.
- Not reporting alimony as income (recipient) — The Belastingdienst knows about it because the payer reports the BSN. Not declaring it can lead to penalties.
- Forgetting about indexation — If your alimony was indexed, the new (higher) amount is what you should report, not the original amount from the divorce agreement.
- Not restructuring after tax law changes — The cap on the deduction rate means it may be worth renegotiating the gross alimony amount with your ex-partner if the payer's effective benefit has decreased.
What to Read Next
- Tax Partner (Fiscaal Partner) — How the tax partnership ends after divorce
- General Tax Credit — The credit that helps alimony recipients with low income
- Mortgage Interest Deduction — Another major Box 1 deduction, relevant if you kept the marital home