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Partner working in your business

1. Tax deduction for a helping partner (meewerkaftrek)

Guide for tax year 2026 · Updated 24.10.2026

If your tax partner helps in your business, you may be able to use the meewerkaftrek or pay a work remuneration (arbeidsbeloning). The conditions depend on your status, the number of hours and the amount paid.

For the meewerkaftrek, all of these conditions must be met:

• You are an entrepreneur for inkomstenbelasting and meet the urencriterium.

• Your tax partner works in your business at least 525 hours per calendar year.

• Your partner receives no remuneration or receives less than €5,000 a year.

Urencriterium applies to the entrepreneur: usually at least 1,225 hours on the business per calendar year and more time on the business than on other work. The second condition does not apply if you were not an entrepreneur in at least one of the five previous years. If the business started during the year, the 1,225-hour threshold is not reduced.

Amount of the meewerkaftrek in 2026

Less than 525 hours - no deduction.

525-874 hours - 1.25% of profit.

875-1,224 hours - 2% of profit.

1,225-1,749 hours - 3% of profit.

From 1,750 hours - 4% of profit.

This is a deduction from profit, not a tax refund. For example, with a profit of €40,000 and 1,000 hours of help, the deduction is €800. The tax saving depends on your situation.

The meewerkaftrek is calculated on the relevant business profit. Without a positive profit, this deduction does not reduce your tax.

Keep track of hours: record the dates, tasks and actual time your partner worked. The link between the work and the business must be clear.

2. Paying your partner for work (arbeidsbeloning)

If the remuneration is less than €5,000 a year, it cannot be deducted from the business profit. Your partner does not declare it as income. If the conditions above are met, the meewerkaftrek may apply.

Remuneration of €5,000 or more a year can be deducted as a business cost if the rules are followed. Your partner declares the full amount as income and pays inkomstenbelasting and premie volksverzekeringen on it under the applicable rules.

With remuneration of €5,000 or more, the meewerkaftrek does not apply. The 525-hour requirement applies to the meewerkaftrek and is not in itself a condition for arbeidsbeloning.

For arbeidsbeloning there is no general requirement of a positive profit to deduct a reasonable remuneration. The amount must match the work actually done.

3. Which work and documents qualify

In both options, the work must be done in the interest of the business. For example:

• administration and handling documents;

• contact with clients and preparing invoices;

• marketing, website and social media;

• project work, including construction, installation and repair work.

Private matters do not count: house cleaning, cooking, childcare, private shopping and trips with no link to the business.

For arbeidsbeloning, record the tasks, the amount of work, the basis for the amount paid and proof of payment. A written agreement and a record of hours help confirm the arrangement.

The best option depends on the overall tax situation of both partners. Oost&West Administratie checks the conditions and the calculation when preparing your tax return.

4. Key difference

Keeping records

Keep the record of hours, work descriptions, agreements and proof of payment as part of your business administration. The general retention period is 7 years; other periods apply to some categories.

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Official Belastingdienst sources

Meewerkaftrek - conditions

Meewerkaftrek - percentages for 2026

Arbeidsbeloning

Urencriterium - conditions

Records and retention periods