Allowances for residents of Surinam, the Netherlands Antilles and Aruba
If you live in Surinam, Aruba or the Netherlands Antilles, regardless of whether or not you elect resident taxpayer status, you will always be entitled to the tax component of the following tax credits, based on arrangements with these countries:
- the general tax credit
- the (supplementary) combination tax credit
- the (supplementary) single parent’s tax credit
Where applicable, you can also declare the following personal allowance items:
- alimony payments to your ex-spouse
- cost of living of children younger than 30
- expenditure on weekend visits by (severely) handicapped children
Furthermore, you may be entitled to the following allowances in determining the income from savings and investments (Box 3):
- the tax-free allowance
- the additional tax-free allowance for children.
If your partner has little or no income (up to € 6,172), he or she will also be eligible for a payout of the tax credit.
