Asset limits for Dutch allowances in 2026

Every Dutch allowance except childcare allowance has an asset limit, and it works as an on-off switch: assets above the limit on 1 January 2026 mean no allowance for the entire year, however low your income. The limits differ a lot. Rent allowance allows only €38,479 for a single applicant and €76,958 with a benefit partner, plus €38,479 for each co-resident. Healthcare allowance and the child-related budget allow €146,011 for a single person and €184,633 for a couple. A single tenant earning €24,000 with €80,000 of savings therefore still receives €129 healthcare allowance a month, but no rent allowance. For expats the important detail is that savings, investments and property abroad count in full, and that green investments, exempt in part for income tax, are not exempt for allowances. Check below which allowances your assets still leave open.

The limits per allowance

What counts as assets

The test follows box 3 of Dutch income tax: assets minus debts. That includes bank and savings accounts, cash, shares, bonds, funds and ETFs, crypto, a second home or holiday home, rented-out property, money lent to others and certain insurance policies. Assets outside the Netherlands count in exactly the same way. Your own home is in box 1 and does not count, and neither do pension rights or tax-exempt pension savings. Green investments are the exception that catches people: partly exempt in box 3, they count in full for allowances. Note that the allowance limit is not the same as the box 3 tax-free allowance, so you can pay no tax on your savings and still be over the rent allowance limit. The box 3 calculator shows the tax side.

Why 1 January matters

Only the balance on 1 January counts. An inheritance in March does not affect that year's allowances, only the following year's. A large planned expense in December, such as paying off a student loan or making a mortgage repayment, legitimately lowers your assets on the reference date. The cliff edge is real: a single tenant with €950 rent and €24,000 income receives €510 a month with exactly €38,479 in assets and €0 with one euro more, a difference of €6,120 over the year.

Typical expat situations

Three situations come up again and again. The first is savings kept in the home country: a brokerage account, a savings account or a flat that is rented out all count, and they are easy to forget when you fill in the application in the Netherlands. The second is a relocation package or signing bonus parked on a savings account at the turn of the year, which can push a household over the rent allowance limit for the whole following year even though the money is meant for furniture and a deposit. The third is a couple where one partner has substantial savings: because the assets of benefit partners are combined, the other partner's low income does not help once the joint total is above the limit.

None of these is a reason to avoid applying, but each is a reason to check the total on 1 January before you enter an estimate. If your assets turn out to be above the limit after you have received advances, report it immediately: the advances for that year will be reclaimed in full, but without interest since 2026.

Partners and co-residents

With a benefit partner, your assets are combined and the higher couple limit applies. For rent allowance, the assets of co-residents are added too, and each co-resident adds €38,479 to the limit: an applicant sharing with two adult flatmates may have €115,437 together. According to the Dienst Toeslagen, the assets of a partner or co-resident count for rent allowance only if it is the same person all year. For healthcare allowance and the child-related budget only the applicant and the benefit partner count. See the benefit partner guide for who that is.

Frequently asked questions