Childcare in the Netherlands is expensive. Really expensive. But there’s a government subsidy that can cover most of the cost, and a lot of expat families never apply simply because they don’t know it exists or assume they don’t qualify. It’s called kinderopvangtoeslag, and here’s how it actually works.
What is kinderopvangtoeslag?
It’s a monthly subsidy paid by the Belastingdienst Toeslagen to help cover childcare (kinderopvang) costs. The logic behind it is simple: the government wants working to still pay off even if you have young kids. It covers a percentage of the cost, and that percentage depends mostly on your income — the less you earn, the more the state chips in. At the lowest income brackets it covers up to 96%.
Who is eligible?
You qualify if all of the following apply:
- You (and your partner, if you have one) both work or study. If one of you does neither, the subsidy isn’t granted.
- Your child attends a registered childcare provider with an LRK number — dagopvang, BSO or gastouder. You can check this in the Landelijk Register Kinderopvang (LRK).
- You have a BSN and are registered in the Dutch system.
- Your child is under 12 (for BSO) or hasn’t started primary school yet (for dagopvang).
How is it calculated? Two moving parts
Part 1 — the percentage based on your income. The government has a table that maps combined household income to the percentage it covers. Based on Rijksoverheid figures for 2026, roughly:
- Up to €56,413 combined income: the government covers 96%. This is the big change for 2026 — in 2025 that 96% bracket topped out around €23,000. Middle-income families who used to pay 15-20% of childcare costs can now pay as little as 4%.
- Around €80,000: roughly 80%.
- Around €120,000: roughly 60%.
- Above €235,698: the minimum, 36.5% for the first child.
For your exact percentage, use the official Belastingdienst calculator.
Part 2 — the maximum hourly rate. The government doesn’t subsidize any price you’re charged: there’s a legal maximum hourly rate (maximum uurprijs). For 2026:
- Dagopvang: €11.23/hour
- BSO (buitenschoolse opvang): €9.98/hour
- Gastouder: €8.49/hour
If your provider charges more than that cap, you pay the full difference out of pocket. The subsidy only reaches up to that ceiling.
Watch out for the “toeslagenpartner” rule
If you live with a partner, you’re both toeslagenpartners for subsidy purposes. That means the calculation uses your combined income, not just yours. So even if one of you earns little, if the other earns a lot the total subsidy drops — the system looks at the whole household picture.
The biggest risk: having to pay money back
This is the part that causes the most headaches, so pay attention. Kinderopvangtoeslag is paid as a monthly advance based on the income you estimate at the start of the year. After the year ends, the Belastingdienst runs the final calculation using your actual income. Earned more than you declared? They’ll claim back the difference.
To avoid the surprise:
- Update your estimated income in Mijn Toeslagen as soon as something changes (a raise, a new job, extra hours).
- If you’re unsure how much you’ll earn, declare slightly more: you’ll receive a bit less each month, but you’ll avoid a repayment bill.
- Review it at least twice a year.
How do you apply?
It’s straightforward. Log into Mijn Toeslagen with your DigiD, choose “Kinderopvangtoeslag aanvragen” and enter the childcare provider’s details (name, LRK number, hours per month) and your estimated income for the year. One detail a lot of people miss: you have up to 3 months from the date your child starts childcare to apply without losing anything. After that, you’re only paid from the date you apply — so don’t sit on it.
Kinderopvangtoeslag is just one of the Dutch government’s subsidies. If you want to see the full picture, check our guide to the four Dutch government subsidies you might be missing.
Are you applying for kinderopvangtoeslag, or have questions about your own situation? Let us know in the comments.
