Childcare allowance calculator 2026

Childcare allowance (kinderopvangtoeslag) pays up to 96% of the cost of registered childcare in 2026, but never more than a maximum hourly rate: €11.23 for day care, €9.98 for out-of-school care and €8.49 for a childminder, over at most 230 hours per child per month. The percentage depends on the joint assessment income of both parents: 96% for every child up to €56,412, then falling for the first child to 36.5% and for further children to 68.2%. For many international families the hourly cap matters more than the percentage. Day care in the big cities often costs more than €11.23 an hour, and every euro above the cap is yours to pay. A couple earning €110,000 with 100 hours a month at €13.20 pays €564 a month themselves; at exactly the maximum rate it would be €367.

How the allowance is calculated

For each child, the hours in your contract (up to 230) are multiplied by the hourly rate (up to the maximum for that type of care). The percentage for the first child applies to the child with the most hours; all other children get the higher percentage for further children. Add up the amounts and round down to whole euros. The maximum of 230 hours applies per month in which you work; with two parents, the parent who works the fewest months sets the limit.

Percentages at higher incomes

The complete 2026 table, bracket by bracket, is on the childcare allowance table page.

Conditions

• You and your partner both work, study, follow a route to work or a compulsory civic integration course.
• The childcare centre or childminder agency is listed in the national childcare register (LRK) and you have a written contract.
• You receive child benefit for the child and the child lives with you.
• You and your partner have Dutch nationality or a valid residence permit.

Day care, out-of-school care or a childminder

The type of care changes what you pay. With €90,000 joint income, 120 hours a month with a childminder at €8.20 leaves an own contribution of €208, because the rate is under the cap. A day-care centre charging more than the cap costs noticeably more for the same hours. Two children, one in day care and one in out-of-school care, with €140,000 joint income, receive €935 a month in total. You can have the allowance paid to your own account or directly to the provider. Paying the provider directly means you do not have to advance the full invoice each month, but it does not change the amount or your duty to report changes in hours, rate or income.

Applying, step by step

Sign a written contract with the provider that states the hourly rate and the number of hours. Check the provider's number in the national childcare register (LRK): without it you cannot apply. Then apply in Mijn toeslagen or the Toeslagen app with your DigiD, entering the hours and hourly rate from the contract and an estimate of your joint annual income. Do this no later than three months after the childcare starts. For a newborn you can only apply once the baby is born and has a BSN. Finally, make sure the provider has your correct details, because it reports the actual hours and costs, which are compared with what you entered after the year.

Frequently asked questions