Childcare Allowance Netherlands 2026–2027: Kinderopvangtoeslag Rates, 96% Rule and the 2029 Reform

Last updated: October 3, 2026

THE HAGUE – October 1, 2026 | The Dutch Daily

Childcare allowance Netherlands: working parents can get kinderopvangtoeslag, a government contribution towards the cost of registered childcare. In 2026 the government reimburses up to 96% of a maximum hourly rate (€11.23 for day care) for families with a combined income up to about €56,000, for at most 230 hours per child per month. From 2027 reimbursement rises further, and from 2029 the government plans to replace the allowance with a subsidy paid directly to childcare providers. Here is how it works.

1. What is kinderopvangtoeslag?

Kinderopvangtoeslag (childcare allowance) is paid by the Benefits Agency (Dienst Toeslagen). It covers part of what you pay your childcare provider. It is income-dependent: the lower your income, the higher the percentage you receive.

Like other allowances, it is paid in advance every month based on your expected income and hours. After the year, Toeslagen calculates the final amount; you may have to pay back part of it or receive extra.

2. Maximum hourly rates 2026

The government reimburses a percentage of the hourly rate your provider charges, but only up to a maximum hourly rate (maximum uurprijs):

If your provider charges more than the maximum, you pay the difference yourself. Some providers charge more than the maximum, so always compare the provider’s rate with the maximum.

3. How much is reimbursed? The 96% rule

Parents with a combined household income up to about €56,000 receive the maximum reimbursement of 96% of the maximum hourly rate. Above that income, the percentage decreases gradually. For the highest incomes (from €235,698), the reimbursement for the first child is 36.5%; for second and subsequent children the percentages are higher (68.2% in the highest income band).

The full table with all income bands is published on the Rijksoverheid page “Bedragen kinderopvangtoeslag 2026”.

Example

Your child goes to day care for 100 hours a month and the provider charges €11.23 an hour, exactly the maximum. Your combined income is €50,000, so you receive 96%:

• Cost: 100 × €11.23 = €1,123 a month
• Allowance: 96% × €1,123 = €1,078.08 a month
• You pay: about €44.92 a month

If the provider charges €12.50 an hour, the allowance is still based on €11.23. You then also pay 100 × (€12.50 − €11.23) = €127 extra a month yourself.

4. How many hours? The 230-hour limit

You receive childcare allowance for at most 230 hours per child per month. The number of hours is also linked to work: the government looks at the months in which the parent who works the least has worked. In practice, check that the hours in your childcare contract fit within the limit.

5. Conditions

• Work (or an approved situation). Both partners must work, or follow a recognised study or integration programme, or be in another situation that counts. A single parent must work. Self-employed parents also qualify.
• Registered childcare. The provider must be registered in the National Childcare Register (Landelijk Register Kinderopvang, LRK). Childcare by an unregistered babysitter or family member does not qualify.
• A childcare contract in your name, and you pay the childcare costs.
• Residence: you live in the Netherlands and have Dutch nationality or a valid residence permit (EU/EEA and Swiss citizens generally do not need one).
• Your child lives with you and is registered at your address.

6. How to apply

1. Sign a contract with a registered childcare provider. Note the LRK number, the hours and the hourly rate.
2. Log in to Mijn toeslagen with your DigiD and apply for kinderopvangtoeslag.
3. Enter your expected income and the hours and rate from your contract.
4. Apply in time: you must apply no later than 3 months after the month in which the childcare started, or you lose the allowance for the earlier months.
5. Report changes (hours, rate, income, work) straight away to avoid repayments.

New to DigiD and allowances? Read our DigiD and toeslagen guide.

7. What changes in 2027?

The government is moving towards almost free childcare for working parents. In September 2026 it announced that reimbursement percentages will rise in 2027: about €322 million extra goes to the allowance, and families with incomes up to about €72,000 would receive the maximum reimbursement. An amendment for these 2027 increases was sent to parliament on Prinsjesdag; the exact 2027 table follows when it is final. The announced 2027 maximum hourly rates are €11.60 for day care, €10.31 for after-school care and €8.77 for childminders.

8. The 2029 reform: direct funding

From 2029 the government plans to replace kinderopvangtoeslag with an income-independent subsidy that is paid directly to childcare organisations. All working parents would then receive 95.6% of the maximum hourly rate, and parents would no longer have to apply for an allowance or risk paying it back. The bill was sent to the Council of State (Raad van State) on 21 September 2026; parliament still has to approve it.

Until then, the current kinderopvangtoeslag rules apply. The broader debate about replacing toeslagen is covered in our article on the Dutch benefits overhaul.

9. Second child and higher percentages

For your second and any further children in childcare, the reimbursement percentage is higher than for the first child at the same income. The child with the most childcare hours counts as the first child. For high incomes this difference is large: in the highest income band, 36.5% for the first child against 68.2% for the next.

10. Practical tips for choosing childcare

• Start early. In many cities day care centres have waiting lists. Register as soon as you know your start date, sometimes even during pregnancy.
• Check the LRK number of the provider in the Landelijk Register Kinderopvang. Only registered childcare qualifies for the allowance.
• Compare the real hourly rate with the maximum hourly rate, and check how many hours a month the contract includes. Some providers only sell fixed packages of days.
• After-school care (bso) may charge school holiday weeks differently. Check how holiday weeks are charged.
• Childminders (gastouders) work through a registered childminder agency (gastouderbureau); both the agency and the childminder must be registered.

11. Avoiding repayments

Because the allowance is paid in advance, the most important thing is to keep your details up to date. Report changes in income, working hours, childcare hours or hourly rate in Mijn toeslagen as soon as possible. Keep the annual statement (jaaropgave) from your childcare provider: Toeslagen uses the actual hours and rates to calculate the final amount.

12. Key takeaways

• In 2026 the maximum hourly rate is €11.23 for day care, €9.98 for after-school care and €8.49 for childminders.
• Families with a combined income up to about €56,000 receive 96% of the maximum hourly rate.
• You receive the allowance for at most 230 hours per child per month.
• Apply within 3 months after the month in which childcare starts.
• From 2029 the government plans a 95.6% subsidy paid directly to providers.

13. FAQ

How much childcare allowance do I get in the Netherlands?

Up to 96% of the maximum hourly rate (€11.23 for day care in 2026) if your combined income is up to about €56,000, less at higher incomes.

Can I get childcare allowance if my partner does not work?

Generally no, unless your partner is in a recognised situation such as an approved study or integration programme.

Does a nanny or au pair count?

Only registered childcare counts. A childminder (gastouder) can qualify if registered through a registered childminder agency.

Is childcare going to be free?

Not completely. From 2029 the government plans a 95.6% subsidy for all working parents, paid directly to providers. Parliament still has to approve it.

🇳🇱 Dutch Corner

Sources

• Rijksoverheid: bedragen kinderopvangtoeslag 2026 (maximum hourly rates €11.23 / €9.98 / €8.49; 96% up to about €56,000; 36.5% and 68.2% in the highest band; 230 hours per month).
• Rijksoverheid news, 21 September 2026: next step towards a new childcare financing system (2027 increase of €322 million, maximum reimbursement up to about €72,000; from 2029 95.6% income-independent subsidy paid to providers; bill sent to the Council of State).
• Belastingdienst: kinderopvangtoeslag conditions and maximum hours.
• Belastingdienst: hoe moet ik kinderopvangtoeslag aanvragen (within 3 months after childcare starts; the child with the most hours counts as the first child).

More in our guide: Taxes, Salary & Money in the Netherlands

Fact-checked against official Dutch sources on 3 October 2026.

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