Dutch childcare allowance: Kinderopvangtoeslag

‘Kinderopvangtoeslag’ is the Dutch childcare allowance provided by the Dutch Government. It is a contribution towards the cost of childcare for children under 12 years.

The childcare allowance is provided through the Dutch Tax Office (Belastingdienst). The level of the contribution to the cost of childcare depends on your income, the number of children you have, your working hours and the hourly rate of your child’s day care or out-of-school care.

Who is eligible for childcare allowance?

  • Parents or guardians, who are both working (temporarily or permanently) or studying in the Netherlands
  • Single parents or guardians who are working (temporarily or permanently) or studying in the Netherlands
  • Tax-exempt residents, such as diplomats and employees of international organisations, who meet the above-criteria.

What are the requirements & conditions?

The following criteria apply to Dutch childcare allowance:

  • You have a job or are following a reintegration programme, a civic integration course or other training programme or academic study
  • The childcare centre has an official LRK registration number
  • You have a signed contract with an officially registered childcare centre like True Colors
  • You pay the cost of the childcare yourself
  • You have the nationality of an EU country, Liechtenstein, Norway, Iceland or Switzerland. Are you from another country? In that case, you need a valid residence permit or work permit.

How does childcare allowance work?

The Dutch Tax Office reimburses a substantial part of your childcare costs. The amount you get back depends on your (combined) gross income and the number of hours you (and your partner) are working/studying. The childcare allowance is paid directly to you on a monthly basis.

How much will I get back?

The Dutch Tax Office reimburses a maximum hourly rate. This is usually lower than the actual hourly cost charged by the childcare provider.

In 2018*, the maximum rate the government reimburses via the childcare allowance is:

  • For day care: €7.45 (2019: €8.02)
  • For out-of-school care: €6.95 (2019: €6.89)

The number of hours childcare allowance you receive depends on the hours worked by the parent with the least working hours.

Day care

If your child does not yet attend school and you want day care for them, you are entitled to 140% of the lower number of hours worked by you or your partner

Out-of-school care

If your child attends school and you want out-of-school care for them, you are entitled to 70% of the lower number of hours worked by you or your partner.

Maximum

The Dutch government provides the childcare allowance for a maximum of 230 hours per month per child*.

 

How do I apply for childcare allowance?

You can apply online on the website of the Dutch Tax Office under the section ‘Mijn toeslagen’. Unfortunately, this section is currently only available in Dutch.

To apply for childcare allowance, you will need a Dutch digital ID number ‘DigiD’ and citizen service number (‘burgerservicenummer’, also known as ‘BSN’).

How do I get a DigiD?

If you don’t yet have a DigiD, you can apply for one with your BSN number. Click here for details.

How do I get s BSN?

If you do not yet have a BSN number, you should contact the municipality (gemeentehuis) where you live. Note: Your child also needs a BSN number

Do I need to apply for childcare allowance every year?

You only need to apply once for your childcare allowance. However, you must inform the Tax Office if your circumstances change.

What if my circumstances change?

Once you have been granted a childcare allowance, it will be paid to you each year, provided you meet the requirements. You must inform the Tax office of any changes to your situation, for example:

  • Your income
  • The number of childcare hours
  • The cost of your childcare
  • And, of course, if you are no longer entitled to receive Dutch childcare allowance

You must notify the Tax office of any changes in your circumstance within 4 weeks. You can do this online on the Dutch Tax Office website, under Mijn toeslagen. You will need a DigiD for this. This section is only available in Dutch. If you need help, you can call the Tax Information Line.

What’s the deadline for applying for childcare allowance?

The deadline for childcare benefit is 1 September in the year after you want to receive benefit. For example, you can apply for the childcare allowance for 2018 until 1 September 2019.

Income tax postponement

If you file your income tax return in the Netherlands and have been granted a postponement, you can apply for childcare allowance until the end of the postponement period.

Need help?

If you are unsure of what to do, you can call the Tax Information Line. They can make an appointment for you at a Tax Office, or refer you to a benefits service point, where staff are available to help you with your application.
Disclaimer

 

*We have taken every care in putting together the information on this site. However, we accept no liability or responsibility for the accuracy of the information we provide. For the latest details, we refer you to the website of the Dutch Tax Office. You can also call the Tax Information Line.

How can we help you?

If you have any questions, please contact us