Kinderopvangtoeslag: the Dutch childcare allowance explained

9 min read · Last updated May 2026

By the Expat in Holland editorial team · Reviewed June 2026 against official sources

Childcare in the Netherlands is high quality, broadly available, and expensive — full-time daycare for one child can easily cost €1,800–€2,400 per month in 2026. The kinderopvangtoeslag is the Dutch government's allowance system that refunds a significant portion of these costs to working parents based on income. For most expat families with both partners working, the allowance covers between 70 and 95 per cent of childcare costs, transforming the economics of returning to work after parental leave.

Who qualifies

Both you and your registered partner (or, if you are a single parent, you alone) must meet all of the following: be the legal guardian or biological parent of the child, both be in paid employment, in education or training, or in an integration programme (inburgering); the child must attend a registered childcare facility — meaning the daycare, after-school care (BSO), childminder (gastouder), or playgroup must be registered with the relevant Dutch authority (the LRK — Landelijk Register Kinderopvang); and you must be registered with the Belastingdienst as the parent receiving the allowance.

EU and EEA citizens working in the Netherlands qualify on the same basis as Dutch nationals. Non-EU nationals on residence permits qualify if the permit allows employment. Au pairs, informal grandparent care, and unregistered nannies do not qualify — only formally registered childcare is eligible.

How the allowance is calculated

The amount of allowance you receive depends on three variables: your household income, the type of childcare, and the number of hours of childcare used. The allowance is expressed as a percentage of the hourly childcare cost, applied up to a maximum hourly rate set by the government (these maxima are adjusted annually). In 2026 the maximum hourly rates are approximately: €10.71 for daycare (kinderopvang), €9.52 for after-school care (buitenschoolse opvang), and €8.30 for childminders (gastouderopvang).

The percentage covered ranges from 33.3 per cent (very high incomes, well over €200,000 per year) to 96 per cent (low incomes, under approximately €30,000 per year). Most middle-income expat families fall in the 70–87 per cent range. The Belastingdienst publishes a detailed table showing the exact percentage for each income bracket.

An example

Suppose a household with one child has a combined gross income of €110,000 and uses 40 hours per week of daycare at €11.20 per hour. The daycare bills the family €11.20 × 40 hours × 4.33 weeks per month = approximately €1,940 per month. The allowance is calculated only on the portion up to the maximum hourly rate (€10.71), so the eligible base is €10.71 × 40 × 4.33 = approximately €1,855 per month. At this income level, the allowance percentage is approximately 70 per cent: €1,855 × 70% = €1,300 per month. The family's net cost is approximately €640 per month rather than €1,940.

How to apply

You apply online via mijntoeslagen.nl, using your DigiD. The application asks for your household income (estimated for the year), your partner's income, the number of children, the childcare provider's details (specifically the LRK number, which the provider gives you), and the number of hours per month you expect to use.

Apply within three months of starting childcare — the allowance can be paid retroactively to the start of the month of application, but only within that three-month window. The Belastingdienst pays the allowance monthly, in advance, directly to your bank account. You then pay the childcare provider the full bill yourself.

The annual reconciliation

At the end of the tax year, the Belastingdienst reconciles your actual income against the income you estimated. If your actual income was higher than estimated, you owe back a portion of the allowance you received. If it was lower, you receive additional allowance. This reconciliation is the source of nasty surprises for many families — if you got a raise mid-year or your partner started working more hours, you may owe several thousand euros at year-end. The fix is to log into mijntoeslagen.nl and update your estimated income whenever your circumstances change, not at year-end.

Special considerations for expats

If you start work mid-year, your annualised income may be lower than your full-year gross would suggest, which temporarily increases your allowance percentage. The same applies when one partner is on parental leave at reduced pay. Conversely, the 30% ruling complicates the income calculation: the income figure used for kinderopvangtoeslag is your taxable income (the 70 per cent portion), not your gross salary. This means 30% ruling holders effectively qualify for a higher allowance percentage than their gross salary would suggest. The mijntoeslagen.nl form pulls your income data from the Belastingdienst's records, which already reflect the 30% ruling correctly, so the calculation is automatic.

The 2027 reform

The Dutch government has announced a fundamental reform of the childcare allowance, originally targeted for 2025, then delayed to 2027 and now planned for 2028. The new system, when implemented, will pay the allowance directly to childcare providers rather than to parents — eliminating the cash-flow burden on families and the year-end reconciliation problem. Until then, the current monthly-advance-plus-reconciliation system remains in force.

The year-end reconciliation, and why families end up owing money

This is the single most important mechanic to understand, and the one that generates the unpleasant surprises.

Kinderopvangtoeslag is paid monthly in advance, based on an estimate you provide — your expected household income and expected childcare hours for the year. After the year ends, the Belastingdienst compares that estimate against reality. Estimate too low and you were overpaid, and the difference is reclaimed as a debt.

The triggers are entirely ordinary life events: a pay rise, a bonus, a partner returning to work or moving in, a switch from part-time to full-time, or simply using fewer childcare hours than booked. None feels like a benefits change at the time, and each can produce a bill months later.

The defence is simple and takes minutes: update your details the moment anything changes, through Mijn Toeslagen. Adjusting mid-year corrects the monthly payments going forward instead of accumulating a debt. Deliberately estimating income slightly high is a common and sensible tactic — you receive a little less each month and a correction in your favour after the year closes, rather than the reverse.

What happens when circumstances change

Entitlement rests on both parents working, studying, or being in an integration programme, so losing that basis affects the allowance. Dutch rules generally allow a limited continuation period after employment ends, giving you time to find new work rather than cutting childcare off immediately — but it is time-limited, and it is your responsibility to report the change.

Other reportable events include a partner moving in or out, a change of childcare provider, a change in hours, and a move abroad. Separation is a particularly common source of trouble: entitlement, the receiving parent, and household income can all change at once.

Choosing a provider: check the LRK number first

Only childcare registered in the Landelijk Register Kinderopvang qualifies. The provider's LRK number is required on your application, and no LRK number means no allowance — regardless of how professional the arrangement looks.

This rules out informal care entirely: au pairs, a neighbour, grandparents, and unregistered nannies are all ineligible. Registered gastouders (childminders) do qualify, but they must be affiliated with a registered agency, so verify the registration rather than taking it on trust. Ask for the LRK number before signing anything and confirm it in the public register.

The waiting-list problem

The financial side is only half the challenge. Daycare waiting lists in the major cities routinely run to a year or more, and popular providers in Amsterdam and Utrecht can be longer still.

Parents who manage this well register with several providers during pregnancy, or as soon as a move is confirmed, rather than waiting for a start date. Registration is usually free or nominal, and holding several places costs little. Being on one list only, starting three months out, is the position that leads to a parent staying home involuntarily.

Frequently asked questions

Who qualifies for the childcare allowance?

Both partners (or a lone parent) must be working, studying, or doing inburgering; the child must attend a registered (LRK) facility; and you must be registered with the Belastingdienst. EU citizens and permit-holding non-EU nationals qualify on the same basis. Informal or unregistered care does not.

How much of childcare costs does it cover?

Between 33.3% (very high incomes over €200,000) and 96% (low incomes under about €30,000) of costs up to a maximum hourly rate. Most middle-income expat families fall in the 70–87% range.

Why do families end up owing money back at year-end?

The allowance is paid on your estimated income and then reconciled against your actual income. A mid-year raise or extra hours can mean you owe several thousand euros back. Avoid this by updating your estimated income on mijntoeslagen.nl whenever your circumstances change.

What should I do if my income changes mid-year?

Update it in Mijn Toeslagen immediately. The allowance is paid in advance on your estimate, so an unreported pay rise quietly accumulates an overpayment that's reclaimed after year end. Adjusting mid-year corrects future payments instead. Estimating slightly high is a sensible tactic — you'd rather receive a correction in your favour than a bill.

Does my childcare provider need to be registered?

Yes — only providers in the Landelijk Register Kinderopvang qualify, and you need their LRK number to apply. Au pairs, grandparents, neighbours and unregistered nannies are ineligible however professional the arrangement. Registered childminders qualify but must be affiliated with a registered agency, so verify the number in the public register before signing.

What happens to the allowance if I lose my job?

Entitlement depends on both parents working, studying or being in an integration programme, so it's affected — but Dutch rules generally allow a limited continuation period so childcare doesn't stop immediately while you look for work. It is time-limited, and reporting the change is your responsibility, not your employer's or your provider's.

Sources & official references

This guide is based on the official Dutch government and regulator pages below. We link them so you can verify every figure at source — rules and amounts change, and the source always wins.

Was this guide helpful? We try to keep all information up to date, but rules change. Always verify critical financial, tax, or legal information directly with the relevant authority before making decisions. See our editorial standards for how we research and review these guides.

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