Healthcare allowance table 2026

The 2026 healthcare allowance table starts at the maximum: €129 a month for a single person and €246 for an applicant with a benefit partner, as long as the assessment income stays at or below €29,736. Above that threshold every additional €1,000 of income lowers the allowance by about €11 a month, because 13.73% of the extra income is added to the norm premium. The single column reaches zero just under €40,857; the partner column runs to €51,142. Every row below is calculated by the engine behind our calculator, using the standard premium of €2,119, the threshold income and the 2026 norm percentages, and the engine is checked against the official worked examples each time the site is published. Expats usually know their salary rather than their assessment income, so the table is followed by a short conversion from gross monthly salary.

The table by income

From salary to table

Four common salaries, converted to assessment income with 8% holiday allowance, and the single person's healthcare allowance that goes with them:

Pension contributions deducted by your employer lower the assessment income, as do tax deductions on your return. A year in which you arrived in the Netherlands halfway through counts only the income earned in that calendar year, so newcomers often fall into the upper rows of the table even on a good salary. The gross to net calculator shows what the same salary leaves you after tax.

Reading the columns

The monthly figure is the advance the Dienst Toeslagen transfers, rounded down to whole euros. The annual figure is your actual entitlement; after the year the advances are settled against it, so the few euros lost by rounding come back. The partner columns apply to your combined income and only if you are benefit partners, which is not a choice: being married, or living at one address with a child together, makes you partners. The benefit partner guide lists all the situations.

Between two rows the allowance changes in a straight line. There are no brackets or jumps: the norm premium grows by the same percentage for every euro above the threshold. That also means a pay rise inside this income range costs you 13.73% of the rise in lost allowance, on top of income tax.

What the table leaves out

Below €20,000 nothing changes; every income under the threshold, including zero, receives the maximum. Assets are not in the table: with more than €146,011 as a single person or €184,633 as a couple on 1 January, the allowance is zero whatever the income. People living abroad who are insured through the CAK use a country factor, and a partner who is not insured in the Netherlands halves the result. For those cases use the healthcare allowance calculator, which explains the exceptions. And remember that the table is for 2026 only: the standard premium and the threshold income change every year, so a row that fits you now will not give the same amount next year.

Frequently asked questions