Income thresholds for allowances 2026

Dutch allowances do not stop at one income limit; each one phases out in its own way. Healthcare allowance gives the maximum up to an assessment income of €29,736, then loses 13.73% of every extra euro and reaches zero at €40,857 for a single person or €51,142 for a couple. Rent allowance has had no fixed income limit since 2026: an income correction of 27% (single) or 22% (larger households) of income above a reference point is deducted, so the point where it stops depends on your rent, around €43,429 for a single person paying €750. The child-related budget falls by 7.6% of income above €39,141 for couples and reaches zero for a couple with two young children around €107,036. Because these reductions stack, the share of a raise you keep can be small when you are in several phase-outs at once. The calculator above shows the effect for your income, partner, children and rent.

When phase-outs stack

Take a single parent with one child of five, renting for €850, whose gross income including holiday allowance rises from €30,000 to €33,000. Net pay goes up by €2,580 a year. At the same time healthcare allowance falls by €420, rent allowance by €324 and the child budget by €228. Out of €3,000 extra gross income, the household keeps €1,608: an effective marginal rate of about 46%. That is not a reason to refuse a raise, but it is a reason to update your income estimate the moment it happens, because the lost allowance will otherwise be reclaimed later in one sum.

The thresholds one by one

The real cliffs: assets and the minimum

Income phase-outs are gradual. Two rules are not. Assets above the limit on 1 January, €38,479 per applicant for rent allowance and €146,011 for healthcare allowance, cancel the allowance for the whole year. And an allowance below €24 a year is not paid at all. If your savings are close to a limit, the date matters more than the amount: what you own on 1 January decides.

What this means for expats

In the year you arrive, only the income earned from arrival to December counts, which often puts newcomers in the full-allowance zone for that year. A partner who starts working later adds his or her income from that point. With the 30% ruling, only taxable wage counts. Each of these changes moves you along the phase-out lines above; recalculate with the allowance calculator and update your estimate in Mijn toeslagen.

One practical habit helps more than any calculation: every January, compare the income on your advance decision with what you actually expect to earn that year, including holiday allowance, bonuses and your partner's salary. If the gap is more than a few thousand euros, change the estimate. The phase-outs on this page then work in your favour instead of turning into a repayment demand a year later.

Frequently asked questions