Healthcare Allowance Calculator 2026

What Is Healthcare Allowance (Zorgtoeslag)?

When you move to the Netherlands, one of the first things you discover is that health insurance is mandatory. Every resident must purchase a basic health insurance policy (basisverzekering) from a private insurer. The average monthly premium for this basic policy is approximately €145 in 2026, which can be a significant expense, especially for workers on lower incomes.

The Dutch government recognizes this burden and offers the zorgtoeslag (healthcare allowance) to help offset the cost. This is a monthly subsidy paid directly to your bank account by the Tax Authority's benefits department (Belastingdienst/Toeslagen). The amount you receive depends on your income: the lower your income, the higher the subsidy. For the lowest earners, the allowance can cover nearly the entire insurance premium.

For expats and international workers who are new to the Netherlands, zorgtoeslag is often one of the first government benefits they encounter. Many newcomers are unaware of its existence or assume it does not apply to them. In reality, any legal resident with a Dutch health insurance policy whose income falls below the threshold is eligible, regardless of nationality.

How Much Can You Receive in 2026?

The maximum healthcare allowance in 2026 is:

These are the maximum amounts at the lowest income levels. As your income increases, the allowance gradually decreases until it reaches zero at the income limit. The calculation is based on your toetsingsinkomen (assessment income), which is your total taxable income as reported on your tax return. This includes employment income, benefits, and any income from Box 2 (substantial interest) and Box 3 (savings and investments).

To illustrate how the allowance scales with income, here are approximate monthly amounts for single individuals in 2026:

Eligibility: Who Qualifies for Zorgtoeslag?

To be eligible for healthcare allowance, you must meet all of the following conditions:

• Age 18 or older: children under 18 are automatically covered under their parent's health insurance at no additional premium, so they do not receive zorgtoeslag.
• Dutch health insurance: you must have a basisverzekering (basic health insurance policy) with a Dutch insurer. If you are covered by health insurance from another country through European coordination rules, you may not need Dutch insurance and therefore would not qualify for zorgtoeslag.
• Income below the threshold: your toetsingsinkomen must be below approximately €38,520 (single) or €48,224 (couple) in 2026.
• Assets below the limit: your combined assets (savings, investments, property other than your primary home) must be below the wealth tax threshold. In 2026, this is €140,213 for singles or €176,888 for couples. Note: with the 30% ruling's partial non-resident status, foreign assets may not count toward this limit.
• Dutch nationality or valid residence permit: you must be legally residing in the Netherlands. EU/EEA citizens with registration at a Dutch municipality automatically qualify. Non-EU citizens need a valid residence permit.

As an expat, the most common reasons for not qualifying are earning above the income limit or not yet having set up your Dutch health insurance. Many international workers who arrive in the Netherlands initially keep their home country insurance until they register with a Dutch insurer, during which time they cannot claim zorgtoeslag.

Mandatory Health Insurance: What Expats Need to Know

The Netherlands has a unique healthcare system that combines private insurance with government regulation. Here are the key aspects every expat should understand:

• Basisverzekering (basic insurance): this is the mandatory basic package that all insurers must offer at a standardized level of coverage. It covers GP visits, hospital care, prescription medication, mental healthcare, maternity care, and many other services. You cannot be refused for a basic policy, regardless of your health status.
• Aanvullende verzekering (supplementary insurance): this is optional additional coverage for services not included in the basic package, such as dental care for adults, physiotherapy beyond the basic allowance, and alternative medicine. Insurers can refuse supplementary coverage.
• Eigen risico (deductible): in 2026, the mandatory deductible is €385 per year. This means you pay the first €385 of most healthcare costs yourself before insurance kicks in. GP visits, maternity care, and certain other services are exempt from the deductible.
• Premium: the average monthly premium for basic insurance is approximately €145 in 2026. Premiums vary between insurers, typically ranging from €125 to €170 per month. You can switch insurers once a year, during November-December for the following year.

You are legally required to obtain health insurance within 4 months of arriving in the Netherlands and registering at your municipality. If you fail to do so, the CAK (Central Administration Office) may assign you to an insurer and charge you a penalty. The penalty is currently 130% of the standard premium.

How to Apply for Healthcare Allowance

Applying for zorgtoeslag is done entirely online through the Tax Authority's benefits portal. Follow these steps:

1. Obtain a DigiD: before you can apply for any Dutch government benefit online, you need a DigiD -- a digital identity used to log into government websites. You can request one at digid.nl. You will need your BSN (citizen service number) and a Dutch address. The activation code is sent by mail and takes about 5 working days.
2. Visit toeslagen.nl: go to toeslagen.nl and log in with your DigiD.
3. Select zorgtoeslag: choose to apply for healthcare allowance (zorgtoeslag).
4. Enter your details: provide your income estimate for the year, information about your health insurance policy, and your bank account number (Dutch IBAN required).
5. Submit the application: review your details and submit. You will receive a confirmation.
6. Wait for the decision: the Tax Authority typically processes applications within 4-8 weeks. Once approved, you receive a decision letter (beschikking) stating your monthly allowance amount.
7. Receive monthly payments: the allowance is paid around the 20th of each month directly to your bank account.

Tip for expats: you can apply for zorgtoeslag retroactively for the current year and the previous year. If you moved to the Netherlands in March 2026 and only apply in September, you can receive the allowance from March onwards. The deadline for retroactive applications is September 1 of the following year.

The Benefit Partner (Toeslagpartner) Rule

Your eligibility and the amount of healthcare allowance depend on whether you have a toeslagpartner (benefit partner). Understanding this concept is important because it significantly affects the calculation. You are considered to have a benefit partner if any of the following apply:

• You are married or have a registered partnership (geregistreerd partnerschap).
• You live at the same address and have a notarial cohabitation contract (samenlevingscontract).
• You live at the same address and have a child together.
• You live at the same address and are registered as each other's pension partner.
• You live at the same address and your partner is listed as a co-owner of your home.

If you have a benefit partner, both your incomes are combined for the income test, and the maximum allowance increases from €130 to €255 per month. This can work in your favour or against you, depending on your combined income. For example, if you earn €25,000 and your partner does not work, your combined income of €25,000 would qualify you for approximately €190 per month as a couple -- more than the €95 you would receive as a single person with the same income. However, if your partner also works and earns €25,000, your combined income of €50,000 would exceed the couple's limit of €48,224, and you would receive nothing.

Healthcare Allowance and the 30% Ruling

An interesting interaction exists between the healthcare allowance and the 30% ruling (30%-regeling) for expats. Because the 30% ruling reduces your taxable income by up to 30%, it also lowers your toetsingsinkomen for the purpose of calculating benefits. This means some expats with the 30% ruling who earn a relatively high gross salary may still qualify for zorgtoeslag.

For example: if you earn €55,000 gross per year and have the 30% ruling, your taxable income is approximately €38,500 -- just under the single person income limit. You might qualify for a small healthcare allowance. Without the 30% ruling, your taxable income of €55,000 would be well above the limit.

However, be careful: the 30% ruling is being reformed. The partial non-resident taxpayer status expires at the end of 2026, and from 2027, the flat rate changes to 27% for new applicants. These changes may affect your zorgtoeslag eligibility in future years.

Avoiding Repayment: Keep Your Income Estimate Updated

One of the most common problems with Dutch government benefits is the terugvordering (repayment claim). The allowance you receive during the year is a preliminary amount based on your estimated income. After the year ends and your actual income is known (from your tax return), the Tax Authority recalculates your entitlement. If you received more than you were entitled to, you must pay the difference back.

To minimize the risk of repayment:

• Update your income immediately when it changes. If you get a raise, switch jobs, or start earning additional income, log into Mijn Toeslagen and adjust your estimate.
• Report changes in your living situation: if you get married, start cohabiting, or your partner starts working, this affects your entitlement.
• Be conservative: if you are uncertain about your annual income, estimate on the higher side. It is better to receive a small top-up payment after the year than to face a large repayment demand.
• Check the definitive calculation: after filing your tax return, the Tax Authority sends a final calculation (definitieve berekening). Review it to make sure it is correct.

Other Benefits You May Be Eligible For

If you qualify for healthcare allowance, you may also be eligible for other government benefits administered through the same system:

• Housing allowance (huurtoeslag): a contribution toward your rent if you live in social housing.
• Child-related budget (kindgebonden budget): an income-dependent supplement for families with children.
• Childcare allowance (kinderopvangtoeslag): a subsidy for childcare costs if both parents work.

When you apply for zorgtoeslag, the Tax Authority may automatically check whether you also qualify for other benefits. However, it is wise to separately verify your eligibility for each benefit and apply if you qualify. Many expats leave significant money on the table by not claiming all available benefits.

Frequently Asked Questions

Sources

• Belastingdienst/Toeslagen (Tax Authority Benefits)
• Government of the Netherlands: Health Insurance
• Rijksoverheid: Zorgtoeslag
• Zorgwijzer: Health Insurance Comparison