Childcare Allowance Calculator 2026

Understanding Dutch Childcare Allowance as an Expat

Childcare in the Netherlands is a significant expense for working families. A full-time daycare place for one child can cost €1,800-€2,400 per month in major cities. Without government support, these costs would be prohibitive for most families. Fortunately, the Dutch childcare allowance system (kinderopvangtoeslag) reimburses a substantial portion of these costs, making it financially viable for both parents to continue working.

For expats, understanding the childcare allowance is crucial, especially if you have young children or are planning to start a family in the Netherlands. The system is generous -- at the lowest income levels, the government covers up to 96% of childcare costs -- but it comes with specific requirements: the childcare provider must be officially registered, both parents must work (or study), and there are maximum hourly rates above which you are on your own.

This guide explains everything you need to know about kinderopvangtoeslag as an international worker in the Netherlands, including how to find registered childcare, calculate your subsidy, apply for the allowance, and understand the actual costs involved.

Types of Childcare Covered

The Dutch childcare allowance covers three types of formally registered childcare:

1. Kinderdagverblijf (KDV) -- Daycare Centre

Daycare centres are for children from approximately 10 weeks old to 4 years (when they start primary school). These are professional facilities with trained childcare workers (pedagogisch medewerkers). Most centres operate Monday to Friday, typically from 7:00/7:30 to 18:00/18:30. A full day is usually 10-11 hours. Many daycare centres in the larger Dutch cities offer bilingual (Dutch-English) or fully English-language programmes, which is popular with expat families.

The maximum hourly rate for kinderopvangtoeslag for daycare in 2026 is €10.25. Actual rates at daycare centres typically range from €9.50 to €12.50 per hour, depending on location and quality. In Amsterdam and other major cities, rates at the higher end are common, meaning you pay the difference between the actual rate and the maximum reimbursable rate out of pocket.

2. Buitenschoolse Opvang (BSO) -- Before and After School Care

BSO is for school-age children from 4 to 12 years old. It provides care before school starts in the morning, after school in the afternoon, and during school holidays. Most parents primarily use afternoon BSO, which typically runs from 14:00/15:00 to 18:00/18:30. During school holidays, BSO often operates full days.

The maximum hourly rate for BSO in 2026 is €9.12. Actual BSO rates are generally between €8.50 and €11.00 per hour. BSO is often (but not always) located at or near the child's primary school, which simplifies pickup logistics.

3. Gastouderopvang -- Host Parent / Childminder Care

Gastouderopvang is care provided by a registered childminder, either in the childminder's home or in your own home. A gastouder (host parent) is an individual who is registered and inspected by the municipal health service (GGD). This option is popular for families who prefer a smaller, more personal setting for their children, or who need more flexible hours than daycare centres offer.

The maximum hourly rate for gastouderopvang in 2026 is €8.17. This is the lowest of the three types because the overhead costs for an individual childminder are lower than for a daycare centre. A gastouder can care for a maximum of six children at a time (including their own children if applicable).

How the Subsidy Percentage Is Determined

The childcare allowance percentage depends on your combined household income (toetsingsinkomen of both partners). The lower your income, the higher the percentage of costs the government covers. Here is an overview of approximate subsidy rates for the first child in 2026:

An important detail: the subsidy percentage for the second child and beyond is significantly higher than for the first child at the same income level. This makes having multiple children in childcare more affordable. For example, at a household income of €100,000, you receive about 47% for the first child but about 91.5% for the second child.

Calculating Your Actual Costs: A Worked Example

Let us work through a realistic example. Suppose you are an expat family in Amsterdam with the following situation:

• Combined household income: €80,000 per year
• One child (age 2) in daycare, 3 days per week (approximately 130 hours per month)
• Daycare rate: €10.80 per hour (a typical Amsterdam rate)

Step 1: Monthly childcare cost. 130 hours × €10.80 = €1,404 per month.

Step 2: Subsidy calculation. At a household income of €80,000, the subsidy percentage is approximately 60% for the first child. The subsidy is calculated on the maximum hourly rate of €10.25 (not the actual rate of €10.80). So: 130 hours × €10.25 × 60% = €799.50 per month in childcare allowance.

Step 3: Your out-of-pocket cost. Total cost (€1,404) minus subsidy (€799.50) = €604.50 per month. Without the allowance, you would pay the full €1,404. Note that part of this out-of-pocket amount (€71.50) is due to the daycare charging above the maximum hourly rate.

Both Parents Must Work: The Work Requirement

A fundamental requirement for receiving kinderopvangtoeslag is that both parents (or the single parent in a one-parent household) must work, study, or participate in an approved reintegration or civic integration programme. This is the "both work" rule (werkeis).

The number of subsidized childcare hours is based on the parent who works the fewest hours. If one parent works 40 hours and the other works 24 hours, the maximum subsidized childcare is based on 24 hours per week, not 40. This prevents families from claiming childcare for more hours than necessary.

Exceptions to the work requirement include:

• Parents following a mandatory civic integration course (inburgeringscursus) -- particularly relevant for non-EU expats.
• Parents receiving certain disability benefits (WIA, WAO).
• Parents following a reintegration programme (re-integratietraject) as part of unemployment benefits.
• Parents who are in detention (the other parent can still claim the allowance).

Finding Registered Childcare: Tips for Expats

Only childcare providers registered in the Landelijk Register Kinderopvang (LRK) qualify for the allowance. You can search the register at landelijkregisterkinderopvang.nl. Every registered provider has an LRK number that you will need when applying for the allowance.

Here are practical tips for finding childcare as an expat:

• Start searching early: waiting lists for popular daycare centres in major cities can be 6-12 months or longer. Many parents register their child for a daycare waiting list as soon as they know they are pregnant.
• Ask about language: many daycare centres in Amsterdam, The Hague, Rotterdam, and Eindhoven offer bilingual (Dutch-English) or even fully English-language programmes. These are popular with expat families but can fill up quickly.
• Check with your employer: some larger employers have partnerships with childcare centres or can offer priority placement for employees' children.
• Consider a gastouder: if daycare centre waiting lists are too long, a registered gastouder (host parent) can be a flexible alternative. Gastouder agencies (gastouderbureaus) help match families with childminders.
• Visit multiple centres: GGD inspection reports for each registered childcare provider are publicly available. Check these reports to assess quality and compliance before making a decision.

Actual Childcare Costs in Major Dutch Cities

Childcare costs vary considerably across the Netherlands. Here are typical daycare rates per hour for full-day care (kinderdagverblijf) in 2026:

Based on approximately 130 hours per month (3 full days per week). Rates at international or bilingual centres tend to be at the higher end.

As you can see, the actual costs in Amsterdam and other large cities often exceed the maximum hourly rate for the allowance (€10.25 for daycare). The gap between the actual rate and the maximum reimbursable rate is your additional out-of-pocket expense, on top of the non-subsidized portion.

How to Apply for Childcare Allowance

The application process follows the standard Dutch benefits system:

1. Choose a registered childcare provider: confirm the provider is listed in the LRK and note their LRK number.
2. Sign a childcare contract: this should specify the number of hours, the hourly rate, and the start date.
3. Apply via Mijn Toeslagen: log in at toeslagen.nl using your DigiD. You will need your childcare provider's LRK number, the hours and costs from your contract, your combined household income estimate, and a Dutch bank account number.
4. Receive a decision: the Tax Authority processes your application within approximately 8 weeks.
5. Monthly payments: the allowance is paid around the 20th of each month, directly to your bank account. You then pay the childcare provider the full cost and effectively receive part back via the allowance.

Important: always apply for the childcare allowance at the same time you start using childcare, or as soon as possible afterwards. You can apply retroactively for the current year, but not for previous years. If you delay, you may miss out on months of allowance.

Avoiding Common Pitfalls

The childcare allowance system, while generous, has several potential pitfalls that expats should be aware of:

• Unregistered childcare: if your childcare provider is not in the LRK, you receive zero allowance. Always verify registration before signing a contract.
• Income changes: if your income changes significantly during the year (new job, salary increase, partner starts or stops working), update your estimate at Mijn Toeslagen immediately to avoid a large repayment claim at year-end.
• Cash flow management: you pay the childcare provider directly and receive the allowance separately. There is typically a 1-2 month delay before the first payment arrives after application. Budget accordingly.
• Exceeding maximum hours: if you claim more hours than the parent with the fewest working hours is entitled to, you will need to repay the excess allowance.
• Ending childcare without updating: if you stop using childcare (for example, your child starts school or you switch providers), immediately update your Mijn Toeslagen. Continuing to receive an allowance you are no longer entitled to results in a full repayment obligation.

Frequently Asked Questions

Sources

• Belastingdienst/Toeslagen (Tax Authority Benefits)
• Rijksoverheid: Kinderopvangtoeslag
• Landelijk Register Kinderopvang (National Childcare Register)
• Government of the Netherlands: Childcare