Childcare Allowance Kinderopvangtoeslag for Expats 2026

If you have moved to the Netherlands with children, kinderopvangtoeslag can cover up to 96% of registered childcare costs, up to a maximum hourly rate. It is not automatic: you have to apply for it yourself.

💡 New to the Netherlands with kids? Read childcare costs Netherlands for expats 2026 for the types of care and what they cost.

Quick answer: Kinderopvangtoeslag is an allowance from Dienst Toeslagen (Belastingdienst) for registered childcare. You and your toeslagpartner must both work (in some situations a study, a compulsory inburgering course, a programme towards work or unemployment also qualifies), the provider must have an LRK number and your child must live with you at the same address. Apply as soon as you have signed the contract, and no later than 3 months after the childcare started.

What kinderopvangtoeslag is

Kinderopvangtoeslag is an allowance from Dienst Toeslagen (Belastingdienst) towards the cost of registered childcare. It is one of the toeslagen, alongside zorgtoeslag (healthcare allowance), huurtoeslag (rent allowance) and kindgebonden budget (child-related budget).

Two points to understand from the start:

You always pay part yourself. The allowance does not cover all costs: you pay a compulsory own contribution (eigen bijdrage), and Belastingdienst can ask for bank statements to prove that you paid in time (Belastingdienst).

The percentage depends on your income. The percentage of the costs covered depends on your toetsingsinkomen. In 2026 it is 96% for both a first and a later child up to €56,412; above that it falls faster for a first child than for later children (Rijksoverheid).

For the 2026 amounts, the Rijksoverheid page “Bedragen kinderopvangtoeslag 2026” is the primary source.

Eligibility: who can claim

According to Belastingdienst you must meet these conditions:

1. You work. Work counts if you earn income from it on which you pay tax; part-time work also counts. If you have a toeslagpartner, you must both work. If you or your partner do not work, you can sometimes still receive the allowance, for example during a study, a compulsory inburgering course at a certified institution, a programme towards work or after becoming unemployed.

2. The childcare is registered. The municipality checks the provider, and approved providers are in the Landelijk Register Kinderopvang (LRK) and have an LRK number. Without it you cannot apply.

3. Your child lives with you. You and your child live at the same address and you are both registered there with the municipality. Co-parents have different rules.

4. You contribute to your child’s maintenance. You do not need to prove this if you receive kinderbijslag for the child; otherwise you must be able to show that you contribute at least €529 per quarter.

5. You give your BSN to the childcare provider. The provider asks for the BSN of you, your partner and your child.

6. You pay part of the costs yourself. If you do not pay anything yourself, for example because a childminder looks after your child for free, you are not entitled to the allowance.

7. You pay on time. You pay on time if you pay the childcare within 6 months after the end of the year in which the costs were incurred; for 2025 costs, including your own contribution, that was before 1 July 2026. Belastingdienst can ask for bank statements as proof (Belastingdienst).

The Belastingdienst page “Kan ik kinderopvangtoeslag krijgen?” also covers living or working abroad, stepchildren and foster children, and what counts as work. Check it for your situation.

30% ruling: your toetsingsinkomen is your verzamelinkomen from the definitive income tax assessment, or your taxable wage (belastbaar loon) if you do not file a return. Under the 30% ruling your employer can pay up to 30% of your salary untaxed (Belastingdienst); because that part is untaxed, it is not part of your taxable wage. If you are unsure what to fill in, ask Dienst Toeslagen.

How the income calculation works

For toeslagen the toetsingsinkomen counts: the yearly income that Belastingdienst uses to calculate your allowance. Because the year has not ended when you apply, you give an estimate, and Belastingdienst has a tool to calculate the toetsingsinkomen. You pass on your income when you apply and every time your income changes (Belastingdienst).

Belastingdienst advises that you estimate your income rather too high than too low. A higher estimate lowers the risk that you have to pay back allowance afterwards, and if your income turns out lower, you still receive what you are entitled to. Check your income regularly, especially after a change in your situation, and make a new estimate before the new year starts.

In 2026, working households with an income up to €56,412 receive 96% of the costs up to the hourly cap. Above that the percentage falls, as these examples from the 2026 table show (Rijksoverheid):

The full table has a row for each income band, up to the highest band (EUR 235,698 and higher: 36.5% for a first child and 68.2% for later children). For worked examples, see our childcare cost calculator.

The hourly rate cap (maximumuurprijs)

The allowance only covers costs up to a maximum hourly price. If your provider charges more, you pay the difference yourself; if it charges less, you receive the allowance on the lower rate (Rijksoverheid).

For 2026 the maximum hourly prices are:

• Dagopvang (daycare): €11.23
• Buitenschoolse opvang (BSO, after-school care): €9.98
• Gastouderopvang (registered childminder): €8.49

An example with the daycare cap: a provider that charges EUR 13.00 per hour gives you allowance on EUR 11.23 only, so EUR 1.77 per hour is not covered (13.00 minus 11.23), on top of the own contribution that follows from your percentage.

Maximum hours per child

For each calendar month in which the parent or partner worked you can receive allowance for at most 230 hours; the maximum is 2,760 hours per year (12 months times 230). The allowance also depends on the number of months in which the parent or partner worked, taking the number of months of the parent who works least (Rijksoverheid).

How to apply

You do not receive kinderopvangtoeslag automatically; you apply with Mijn toeslagen, your personal environment on the Belastingdienst website, which you log into with DigiD. Belastingdienst lists four steps: check the conditions, prepare your application, log in to Mijn toeslagen, and fill in and send the application.

Apply as soon as possible. You can apply as soon as you have signed the contract with the provider. Your child must already be born and have a citizen service number. If you apply later, do it no later than 3 months after the childcare started; otherwise you miss out on money (Belastingdienst).

What happens next. You usually receive a letter in the post and in your Berichtenbox within 5 weeks after your application (Belastingdienst).

More than one child. You only apply for your first child. If a brother or sister also goes to childcare, you pass on a change.

Check your provider’s data. To receive the right amount, make sure your provider has your correct personal data.

What to update during the year

Pass changes on in Mijn toeslagen or the Toeslagen app. Changes in the childcare must be passed on within 4 weeks at the latest. These include:

• your household income, for example after a raise, a bonus or a new job;
• the work or study situation of you or your partner, for example when you stop working or finish a study, inburgering or a programme towards work;
• more or fewer childcare hours, or a new hourly rate from the provider;
• a move to a new provider, for example from daycare to BSO, or a brother or sister who also starts;
• the end of childcare for a child;
• your household or housing situation.

If you do not pass on a change, you receive the wrong amount and may have to pay back allowance afterwards (Belastingdienst).

Combining with other benefits

Kinderopvangtoeslag covers childcare costs (this article).

Kindgebonden budget and kinderbijslag are separate benefits for raising children, with their own conditions and amounts. See our kinderbijslag guide and the Rijksoverheid pages on kindgebonden budget and kinderbijslag.

For the broader expat family setup, see moving to the Netherlands with kids and Dutch primary school for expats.

Tax return and toeslag

Kinderopvangtoeslag is paid in advance on your estimated income. The definitive calculation follows once Belastingdienst has all the data, such as your income; if you file a tax return, your toetsingsinkomen is the verzamelinkomen from your definitive assessment (Belastingdienst). For more on the Dutch tax return as an employee, see how to file your Dutch tax return.

A note on healthcare allowance

The same Mijn toeslagen environment also handles zorgtoeslag, the healthcare allowance. The income limit for zorgtoeslag in 2026 is €40,857 without a toeslagpartner or €51,142 combined, and the maximum allowance is €129 per month for a single person or €246 with a partner (Belastingdienst). While you are setting up your kinderopvangtoeslag, check your zorgtoeslag eligibility too.

Common mistakes

Applying late. You must apply no later than 3 months after the childcare started, or you miss out on money.

Not passing on income changes. A raise, a bonus or a partner’s new job changes your toetsingsinkomen. If you do not pass it on, you may have to pay back allowance afterwards.

Choosing a provider without an LRK number. Without it you cannot apply.

Paying the provider too late. Costs must be paid within 6 months after the end of the year in which they were incurred.

Skipping zorgtoeslag. Check your eligibility for both allowances at the same time.

Our recommendation

Apply when you have signed the daycare contract, keep your income estimate up to date in Mijn toeslagen and keep the invoices and proof of payment, because Belastingdienst can ask for bank statements. If your situation is complex, for example if you live or work abroad, ask Dienst Toeslagen or a qualified adviser.

For the broader financial setup, see best banking for expats in the Netherlands 2026 and first year in the Netherlands as an expat.

Sources: Belastingdienst (Dienst Toeslagen), read 28 and 31 October 2026, and Rijksoverheid (Bedragen kinderopvangtoeslag 2026), read 30 October 2026.