In this guide
Dutch childcare has a reputation problem in two directions at once. New arrivals hear “€2,000 a month” and panic. Then they hear “it is basically free” and relax. Both figures circulate, and both are useless for planning, because the true figure depends on four inputs that rarely appear in the same sentence.
The good news is that this is arithmetic, not guesswork. The Dutch subsidy formula is public, the 2026 numbers are published, and once you have run it on your own contract you will know your net monthly cost to within a few euros — before you sign anything.
Here is the formula, the 2026 figures (rijksoverheid.nl, checked 24 September 2026), and three worked examples. For eligibility and the application itself, see our kinderopvangtoeslag guide; this page is only about the arithmetic.
The four inputs that decide everything
1. Contracted hours per month. Dutch childcare is sold in contracts, not in hours used. Two days a week at a provider offering ten- or eleven-hour days is not the same as two days at nine hours, and closing weeks matter: a 52-week contract and a 48-week contract at the same day rate produce different monthly hours. Convert to a monthly figure with hours per week × weeks per year ÷ 12.
2. Your provider’s hourly rate. Published per hour, per care type, and it varies between providers in the same street. This is the number to negotiate on — or rather, to select on.
3. The government cap for that care type. In 2026: €11.23 for dagopvang (daycare), €9.98 for buitenschoolse opvang (BSO, after-school care), €8.49 for gastouderopvang (a registered childminder). Those figures rose by 4.84% for 2026.
4. Your income percentage. Set by your combined annual income (toetsingsinkomen), and different for your first child and your later children.
Two ceilings then apply on top. Hours are capped at 230 per child per calendar month — 2,760 a year — in months in which you or your partner worked. And anything above the hourly cap is entirely yours: the subsidy simply stops at the ceiling.
The formula
For each child, per month:
Gross cost = hours × provider rate
Subsidised base = min(hours, 230) × min(provider rate, government cap)
Allowance = subsidised base × income percentage
Net cost = gross cost − allowance
That is the whole thing. Note what falls out of it: the cap is a ceiling, not a target. If your childminder charges €8.00 an hour and the cap is €8.49, your subsidy is calculated on €8.00, because you cannot be reimbursed more than you paid. Choosing a provider under the cap is a real saving, not a lost opportunity.
The 2026 income percentages
Working households with a joint income up to €56,412 receive the maximum 96% in 2026. Above that, the percentage tapers — steeply for the first child, gently for the others.
As an indication of the published 2026 table, rounded:
| Combined income | First child | Later children |
|---|---|---|
| Up to €56,412 | 96% | 96% |
| Around €60,000 | ~94% | ~96% |
| Around €80,000 | ~86% | ~94% |
| Around €100,000 | ~72% | ~91% |
| Around €130,000 | ~56% | ~87% |
| Around €160,000 | ~41% | ~83% |
The table is fine-grained — percentages step down across many narrow income bands — so treat these as orientation and look up your own band, or run the official calculation. Two definitions matter when you do:
“First child” means the child with the most childcare hours, not the eldest. Your other children automatically get the higher percentage, which is why the second child often adds much less to the bill than the first.
Income means the combined toetsingsinkomen of you and your partner, which is broadly your taxable income rather than your net salary. If you hold the 30% ruling, the tax-free part is not taxable income — a detail with a direct effect on your percentage, and one worth understanding alongside the rest of your gross-to-net picture.
Worked example one: one child, two days of daycare
A single child in dagopvang two days a week, provider charging €11.90 an hour, ten and a half hours a day, 52-week contract. Combined household income around €100,000.
| Step | Figure |
|---|---|
| Hours per month (21 h/week × 52 ÷ 12) | 91.0 |
| Gross cost (91 × €11.90) | €1,082.90 |
| Subsidised base (91 × €11.23) | €1,021.93 |
| Income percentage, first child | ~72% |
| Allowance (€1,021.93 × 72%) | €735.79 |
| Net monthly cost | €347.11 |
Two things are worth pulling out. The €60.97 a month of above-cap charges — 91 hours × the €0.67 by which the provider exceeds €11.23 — is money the subsidy never touches. And this family, on a comfortable dual income, still pays under €350 a month for two days of professional care. Neither the €2,000 story nor the “basically free” story survives contact with the formula.
Worked example two: two children, daycare plus BSO
A three-day daycare place (10.5 hours a day) and an after-school place of 15 hours a week, both on 52-week contracts, combined income around €80,000. Daycare rate €11.50, BSO rate €10.40.
| Child in daycare | Child in BSO | |
|---|---|---|
| Hours per month | 136.5 | 65.0 |
| Provider rate | €11.50 | €10.40 |
| Gross cost | €1,569.75 | €676.00 |
| Subsidised base (at cap) | €1,532.90 | €648.70 |
| Percentage | ~86% (first child) | ~94% (later child) |
| Allowance | €1,318.29 | €609.78 |
| Net cost | €251.46 | €66.22 |
Total gross: €2,245.75. Total net: €317.68 a month.
The daycare child is the “first child” because that place uses the most hours, so the family’s steeper percentage is applied to it — and the BSO place, at the later-child percentage, costs about €66 a month. This is why the second child can be much cheaper than the first.
Worked example three: childminder, and the 230-hour ceiling
A gastouder charging €8.00 an hour — below the €8.49 cap — for five days a week at eleven hours a day, combined income around €60,000.
| Step | Figure |
|---|---|
| Hours per month (55 h/week × 52 ÷ 12) | 238.3 |
| Gross cost (238.3 × €8.00) | €1,906.40 |
| Hours eligible for subsidy | 230.0 (8.3 hours unsubsidised) |
| Subsidised base (230 × €8.00) | €1,840.00 |
| Income percentage, first child | ~94% |
| Allowance | €1,729.60 |
| Net monthly cost | €176.80 |
Two lessons in one example. The subsidy is calculated on €8.00, not €8.49, because you cannot be reimbursed more than the cost — so a below-cap provider genuinely saves you money. And a genuinely full-time contract breaches the 230-hour ceiling, leaving eight or nine hours a month at full price. If you are choosing between an eleven-hour and a nine-hour day, that ceiling is a live consideration.
Five ways families lose money on this
Choosing a provider above the cap without pricing it. Every cent above €11.23 an hour is unsubsidised, so a 60-cent difference on 136 hours is around €80 a month, for a provider that looked “slightly more expensive”.
Buying more hours than you use. You pay for contracted hours, not attendance. A 52-week contract for a family that takes six weeks of holiday is six weeks of full-price care.
Estimating income too low. The allowance is an advance against your own estimate, reconciled afterwards. A pay rise, a bonus or a partner’s new job that you do not report becomes a repayment demand later. Update it in Mijn Toeslagen the month it happens.
Using an unregistered provider. Only childcare registered in the LRK qualifies. A friendly neighbour, a private nanny or an informal arrangement gets nothing, however good the care.
Applying late. The allowance can only be backdated to a limited extent, so apply as soon as the contract is signed rather than after the first invoice arrives. You need a BSN and DigiD to do it, which is another reason to sort those out in your first weeks — see the BSN registration guide and the DigiD guide.
What is not in this calculation
Waiting lists. These can be long, especially in the big cities, and the cheapest provider on paper is not always the one with a place. Register early, ideally while you are still house-hunting.
Kindgebonden budget and other allowances. Separate schemes with their own income tests, covered in our guide to claiming Dutch benefits and toeslagen.
School from age four. Primary school is free and starts at four, which changes the picture entirely: daycare gives way to BSO, and your monthly cost usually drops sharply. Our guide to moving to the Netherlands with kids covers the transition, and the Dutch childcare system guide explains the care types in full.
Next year’s numbers. On 21 September 2026 the government announced its plans for 2027: maximum hourly rates of €11.60 (daycare), €10.31 (BSO) and €8.77 (childminder), and the maximum reimbursement percentage for working parents with a joint income up to about €72,000, backed by €322 million extra. These are planned figures: the cabinet has sent the amending decree to Parliament, and the binding amounts appear in the Besluit kinderopvangtoeslag 2027, to be published by 15 October 2026. The wider reform of childcare funding is a separate bill that went to the Council of State on 21 September 2026 and is planned to take effect in 2029, so it does not change 2027. Use the 2026 figures in this article as a conservative floor, and re-run the arithmetic when the official 2027 table appears. Sources: rijksoverheid.nl, bedragen kinderopvangtoeslag 2026 and Dienst Toeslagen, maximum hourly rate, checked 24 September 2026; for 2027, rijksoverheid.nl, 21 September 2026, checked 29 September 2026.
The Short Version
Four numbers give you your answer: contracted hours, your provider’s rate, the cap for that care type, and your income percentage. Everything else is commentary.
Run the formula before you pick a provider, not after. Compare rates against the €11.23, €9.98 and €8.49 ceilings, and treat above-cap charges as a straight surcharge you fund yourself. Watch the 230-hour ceiling if you are buying eleven-hour days. And keep your income estimate current, because the reconciliation always finds you.
My practical tip: build the formula in a spreadsheet once, with your own hours and both children in it. You will use it every time you compare a provider, every time your income changes, and every autumn when the new caps are published.
More for expat parents: the Dutch childcare system guide, childcare costs and options, claiming kinderopvangtoeslag step by step, raising kids in the Netherlands, and health insurance for expat families.
Frequently Asked Questions
What are the maximum hourly rates for kinderopvangtoeslag in 2026?
The government reimburses a percentage of the hourly rate up to €11.23 for daycare (dagopvang), €9.98 for after-school care (BSO) and €8.49 for a registered childminder (gastouder). Anything your provider charges above those ceilings is not subsidised at all, so a rate €1 above the cap costs you the full euro for every hour.
How many hours does the childcare allowance cover?
Up to 230 hours per child per calendar month, in months in which you or your partner worked — an annual maximum of 2,760 hours per child. Five full days a week at eleven hours a day exceeds that ceiling, so very full-time contracts leave some hours unsubsidised.
What percentage of childcare costs does the government pay?
It depends on your combined income. Working households with a joint income up to €56,412 receive the maximum 96% in 2026, and the percentage tapers as income rises. As an indication from the 2026 table, at around €80,000 it is roughly 86% for the first child, and at around €130,000 roughly 56% — while later children stay far higher, still around 87% at that income.
Why is the second child so much cheaper?
Because the percentage for second and subsequent children falls away far more slowly than for the first. The 'first child' is the child with the most childcare hours, and the others get the higher percentage — which is why adding a second child to daycare often costs much less than the first one did.
How do I calculate my own net childcare cost?
Take your contracted hours per month, multiply by your provider's hourly rate for the gross cost. Then multiply the same hours — capped at 230 — by the lower of your provider's rate and the government ceiling, and multiply that by your income percentage. That is your allowance. Gross minus allowance is what you actually pay.
Do both parents have to work to get kinderopvangtoeslag?
In principle yes: both parents must work, study, or follow a recognised integration or reintegration pathway. The provider must also be registered in the national childcare register (LRK), you need a BSN and DigiD, and informal arrangements with family or friends do not qualify.
What happens if my income turns out higher than I estimated?
The allowance is paid monthly as an advance against an estimate, and the Tax Administration reconciles it against your actual income afterwards. Estimate too low and you repay the difference, sometimes a year later. Updating your estimate in Mijn Toeslagen as soon as your income changes helps you avoid repayment surprises.
What will the 2027 figures be?
Not definitively yet. On 21 September 2026 the government announced what it has planned for 2027: maximum hourly rates of €11.60 for daycare, €10.31 for BSO and €8.77 for a childminder, and the maximum reimbursement percentage for working parents with a joint income up to about €72,000 (in 2026 that limit is €56,412). The cabinet is adding €322 million for this and has sent the amending decree to Parliament. The binding table comes with the Besluit kinderopvangtoeslag 2027, which is to be published by 15 October 2026. Until then, treat the 2026 figures as a conservative floor: the planned 2027 caps and income limit are higher. The larger reform, an income-independent subsidy paid directly to providers, is a separate bill that went to the Council of State on 21 September 2026 and is planned for 2029.