Netherlands Childcare Benefits and Kinderopvangtoeslag Guide

the Netherlands kinderopvangtoeslag (childcare benefit) — the Dutch government subsidises formal childcare costs through an income-tested benefit (toeslag) administered by the Belastingdienst/Toeslagen. The benefit covers: dagopvang (daycare for children 0–4 years), buitenschoolse opvang (BSO — after-school care for children 4–12 years), and gastouderopvang (childminder care — care by a registered gastouder in a home setting). The subsidy rate depends on the household income: the first income bracket (up to ~€29,000) receives a 96% subsidy, the middle brackets receive 60–80%, and the highest bracket (above ~€130,000) receives 33.3%. The maximum hourly rates that qualify for the subsidy are set annually by the government: €10.25 per hour for dagopvang, €9.12 for BSO, €8.00 for gastouderopvang (2026). The childcare provider must be registered in the LRK (Landelijk Register Kinderopvang — the national childcare register) for the parent to claim the kinderopvangtoeslag. The parents receive the benefit as a monthly advance (voorschot) or as an annual lump sum after filing the income tax return. The co-parenting arrangement (co-ouderschap) — if the parents share custody, each parent can claim the kinderopvangtoeslag for the hours they use. The kinderopvang for self-employed parents (ZZP'ers) — the self-employed can also claim the kinderopvangtoeslag, based on the actual hours worked (the urencriterium of at least 1,225 hours per year is not required for the kinderopvangtoeslag — the self-employed must demonstrate they work at least the number of hours of childcare claimed). The combinatiekorting (combination credit — the inkomensafhankelijke combinatiekorting) is an additional tax credit for working parents with children under 12 — the credit is up to €2,943 per child (2026) for the lower-earning parent, phased in from €5,000 of income and phased out from €40,000.

Kinderopvangtoeslag — Childcare Benefit

Income-tested — 33.3% to 96% subsidy: The kinderopvangtoeslag is calculated as: (hourly rate × hours of care × subsidy percentage) − (parental contribution). The subsidy percentage depends on the household income (the toetsingsinkomen — the combined income of both parents, before the 30% ruling deduction): up to €29,000 (96% subsidy), €29,000–€50,000 (96% decreasing to 73.3%), €50,000–€80,000 (73.3% decreasing to 60%), €80,000–€130,000 (60% decreasing to 33.3%), above €130,000 (33.3%). The maximum number of subsidised hours is 230 hours per month per child (the maximum of 140% of the average workweek — the urenlimiet).
Maximum hourly rates (2026): The government sets maximum hourly rates for the subsidy: dagopvang — €10.25 per hour, BSO — €9.12 per hour, gastouderopvang — €8.00 per hour. If the childcare provider charges more than the maximum rate, the parent pays the difference in full (the excess is not subsidised). The rates are indexed annually by the CPI.
LRK registration required: The childcare provider must be registered in the Landelijk Register Kinderopvang (LRK). The parent must provide the LRK registration number to Toeslagen when applying for the kinderopvangtoeslag. The application is filed via Mijn Toeslagen (the Belastingdienst/Toeslagen portal). The benefit is paid as a monthly advance (voorschot — the estimated benefit based on the estimated income) or as a lump sum after the tax return is filed.

Self-Employed (ZZP) Childcare Benefit

Hours-worked test: The self-employed parent (ZZP'er) must demonstrate that they work at least the number of hours of childcare claimed. The parent must submit a verklaring werkuren (declaration of work hours) to Toeslagen. The urencriterium (1,225 hours per year) is not required — the parent must only demonstrate that the working hours match the childcare hours. The self-employed parent can also claim childcare benefit for hours spent on business-related activities that require the child to be in daycare (e.g., networking, professional development, conferences).

Inkomensafhankelijke Combinatiekorting

Up to €2,943 per child: The inkomensafhankelijke combinatiekorting (IACK — the income-dependent combination credit) is a tax credit (heffingskorting) for working parents with a child under 12. The credit is available to the lower-earning parent (or the single parent). The credit: up to €2,943 per child (2026). The credit is phased in: it starts when the parent's income exceeds €5,000 (the drempel — the threshold), and increases by 8.5% of the income above €5,000 up to the maximum. The credit is phased out when the income exceeds €40,000 (reduced by 5% of the excess). The credit is a non-refundable tax credit (the credit can only reduce the tax liability to zero — any excess is not refunded). The combination credit is claimed in the annual income tax return (aangifte inkomstenbelasting).

For the full personal tax credit system (algemene heffingskorting, arbeidskorting, and the IACK), see our Personal Tax Guide →. For the student finance system (studiefinanciering, collegegeldkrediet, and the studenten-ov), see our Student Finance Guide →. For the Kinderopvangtoeslag application procedure and the monthly advance (voorschot), see the Toeslagen website.