THE HAGUE – October 6, 2026 | The Dutch Daily
Childcare funding reform: on 21 September 2026 Minister Aartsen (Work and Participation) sent the bill reforming how Dutch childcare is financed to the Council of State. From 2029 the childcare allowance (kinderopvangtoeslag) is to disappear: instead of parents claiming an allowance from Dienst Toeslagen, the government would pay an income-independent subsidy directly to childcare organisations and childminder agencies, and working parents would pay only a limited own contribution. It would be the first Dutch allowance to be abolished. Until then, the allowance goes up again in 2027.
Key facts
- Bill: sent to the Council of State on 21 September 2026; it still has to go through the Council of State’s advice and parliament.
- From 2029: a subsidy paid directly to childcare organisations and childminder agencies replaces the allowance; all working parents are entitled to 95.6% of the maximum hourly rate.
- Cost: about €9 billion per year from 2029, plus €240 million for municipalities to support families who need it (2029–2038).
- 2027: €322 million extra for higher reimbursement percentages. Parents with a joint income up to about €72,000 are expected to get the maximum percentage.
- Maximum hourly rates 2027: day care €11.60, after-school care €10.31, childminder €8.77.
In this report
- 1. What the childcare funding reform proposes
- 2. Why the childcare funding reform is gradual
- 3. Changes in 2027
- 4. Maximum hourly rates 2026 vs 2027
- 5. Conditions for providers
- 6. What happens next to the childcare funding reform
- 7. What it means for you
- 8. Frequently asked questions
- 🇳🇱 Dutch Corner
- Sources
What the childcare funding reform proposes
The childcare funding reform changes today’s system. Under today’s system, parents pay the childcare provider and then receive a childcare allowance from Dienst Toeslagen (the Tax Administration’s allowances department), which they have to apply for and which can later have to be paid back if the final calculation turns out different. The bill replaces this. From 2029 there is an income-independent subsidy that goes directly to childcare organisations and childminder agencies. Working parents then only pay a limited own contribution.
Minister Aartsen said that when the government pays the subsidy straight to the childcare provider, parents “barely have to arrange anything themselves” and allowances and large reclaim demands become “a thing of the past”. The cabinet adds that the childcare allowance is the first allowance to be abolished, in line with its ambition to overhaul the allowances system over the coming years.
Why the childcare funding reform is gradual
The childcare sector has staff shortages. If childcare becomes more affordable, demand will rise, so the cabinet is moving to the new system step by step to give the sector time to get used to growing demand. The reimbursement is raised stage by stage until, in 2029, all working parents are entitled to 95.6% of the maximum hourly rate. Parents already received the first increases in 2025 and 2026, for which the cabinet freed up €500 million and €200 million respectively.
From 2029 the bill also allows municipalities to give extra support with childcare costs to families who need it. A total of €240 million is reserved for this for 2029–2038.
Changes in 2027
On Budget Day the cabinet sent a change decree to both Houses of Parliament that raises the reimbursement percentages in 2027 with €322 million extra. The cabinet says that is less than previously foreseen, but most parents will still receive more allowance than in 2026. For 2027, working parents with a joint income up to about €72,000 are expected to be entitled to the maximum reimbursement percentage.
The government’s example: a family with two children, an income of twice the modal income and two days of care a week receives about €700 more allowance in 2027 than in 2026. After 2028 the increase continues until all working parents receive a high reimbursement in 2029. The cabinet also indexes the maximum hourly rates and the income thresholds for 2027; the figures are provisional.
Maximum hourly rates 2026 vs 2027
| Type of care | 2026 | 2027 (provisional) |
|---|---|---|
| Day care (dagopvang) | €11.23 | €11.60 |
| After-school care (buitenschoolse opvang) | €9.98 | €10.31 |
| Childminder (gastouderopvang) | €8.49 | €8.77 |
These are maximum hourly rates for the allowance. If your provider charges more per hour, the allowance is calculated on the maximum and you pay the difference yourself.
Conditions for providers
Because the money goes to market parties, the cabinet attaches conditions. The spending has to comply with European state-aid rules, to avoid that money has to be recovered from childcare organisations. Childcare will therefore be designated a service of general economic interest (DAEB), so the money benefits working parents, for example by being reinvested in quality and supply. The cabinet wants childcare to stay attractive for entrepreneurs, who keep the freedom to invest, and says it will keep involving the sector in the details. Childminders (gastouders) are exempted from this regulation.
What happens next to the childcare funding reform
The bill is with the Council of State, which advises on it. After that it goes to the House of Representatives, where the bill is dealt with in committee and then debated in plenary; members can submit amendments, and there is a vote on amendments and on the whole bill. Parliament can therefore still change or reject it. The childcare funding reform is planned to start in 2029; until a law is passed, the current allowance rules stay in force.
What it means for you
- For 2027: if you currently receive childcare allowance, expect a higher reimbursement than in 2026. The final figures depend on your income and the care you use.
- Until 2029: keep applying for and checking your allowance as usual. Our childcare allowance guide explains the current rates and rules.
- From 2029: if the childcare funding reform passes as proposed, the Dienst Toeslagen allowance is replaced by a direct subsidy to your provider, and you pay a limited own contribution. The exact amount of that contribution is not part of this announcement.
Frequently asked questions
Does the childcare funding reform abolish the allowance?
That is the plan from 2029, but only if parliament passes the bill. The cabinet describes it as the first allowance to be abolished.
Who gets the new subsidy?
The subsidy goes directly to childcare organisations and childminder agencies. Working parents benefit through a lower own contribution; all working parents are entitled to a reimbursement of 95.6% of the maximum hourly rate.
Does the subsidy depend on my income?
No. The cabinet describes the 2029 subsidy as income-independent. For 2027, the maximum percentage under the current allowance applies to parents with a joint income up to about €72,000.
How much more will I get in 2027?
It depends on your situation. The government’s example for a family with two children, twice the modal income and two days of care is about €700 more than in 2026.
🇳🇱 Dutch Corner
| Dutch | Meaning |
|---|---|
| De kinderopvang | Childcare |
| De kinderopvangtoeslag | Childcare allowance |
| De dagopvang | Day care |
| De buitenschoolse opvang (BSO) | After-school care |
| De gastouder | Childminder |
| Het gastouderbureau | Childminder agency |
| De uurprijs | Hourly rate |
| De eigen bijdrage | Own contribution |
| Het wetsvoorstel | Bill, proposed law |
| De Raad van State | Council of State |
Sources
- Rijksoverheid, 21 September 2026: Kabinet zet belangrijke stap naar nieuwe financieringsstelsel kinderopvang (bill, 2029 system, 95.6%, €9 billion, €240 million, 2027 increase, €72,000, €700 example, DAEB, rate table, minister’s quote)
- Belastingdienst: Maximale uurprijs voor de kinderopvangtoeslag (calculation on the maximum hourly rate)
- Dienst Toeslagen: Kinderopvangtoeslag (applying for the allowance and paying it back)
- Tweede Kamer: How a bill becomes law (Council of State advice, committee, plenary debate, amendments, votes)
More on The Dutch Daily: our childcare allowance guide
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