How much benefit you receive
The amount of childcare benefit (kinderopvangtoeslag) you receive depends on five things: your income, the maximum hourly rate the government reimburses, the number of hours your child attends childcare, the type of childcare (daycare center, after-school care or childminder), and whether this is your first child in childcare or a subsequent child.
Income
The higher your income, the less childcare benefit you receive. Up to approximately €56,000 per year, you get 96% of the hourly rate reimbursed. This percentage gradually drops to 36.5% for incomes above €235,000. The income used for this calculation, the so-called household income (verzamelinkomen), is your combined income with your partner. Note: this includes holiday pay, bonuses or 13th-month payments, and any addition for a lease car. Additionally, parents often earn less in their first year due to parental leave, which can actually result in a higher benefit.
For a second (and subsequent) child, a higher percentage applies, between 96% and 68.2%. So you get a larger portion of the costs reimbursed than for your first child. These percentages and amounts are indexed every year, and were deliberately increased by the government as of January 1, 2026 to help parents more with the costs.
The maximum hourly rate and type of childcare
The government does not reimburse more than a certain maximum hourly rate. But this maximum rate is not a legal maximum price—the childcare provider can set their own prices. Does the childcare cost more than this rate? Then you pay the difference yourself, without benefit. Does it cost less? Then you receive benefit on that lower rate. In 2026, the following maximum hourly rates apply:
- Daycare (daycare center/kinderdagverblijf and toddler care/peuterspeelzaal): €11.23
- After-school care (BSO): €9.98
- Childminder (gastouder): €8.49
This difference in maximum hourly rate aligns with the price differences between the types of childcare.
Number of hours
The benefit is based on the number of months that the lower-earning parent has worked. For each month this parent works, you receive benefit for a maximum of 230 hours of childcare. That's a maximum of 2,760 hours per year. Previously, childcare benefit was linked to the number of hours the lower-earning parent worked, but this no longer applies. As long as both parents work, even with just 1 worked hour per month (or participation in a study), parents qualify for childcare benefit for that month.
Note: you almost always pay for the childcare's full opening hours, not just the hours your child is actually there. You also receive benefit for all hours you contractually purchase, as long as this stays within the maximum of 230 hours per month. Want to know more about the calculation? Click here (link: 4. Calculate).
Number of children in a family
The scale for the reimbursement percentage has two parts: one for your first child in childcare and one for each subsequent child. To ease the financial burden on parents with multiple children, a larger portion of the costs for a subsequent child is reimbursed. While the scale for the first child runs from 96% to 36.5%, for a subsequent child it runs from 96% to a minimum of 68.2% for the highest incomes. This makes it somewhat more affordable to send multiple children to childcare.
Payment
The benefit is deposited around the 20th of the month, for the following month. For example, on July 20 for August, and on August 20 for September. This may also be a day earlier or later. Is there still nothing in your account after that? Then someone has probably submitted a change, such as a landlord or municipality. New calculations can then cause delays.
Criticism
As you may notice, this system is quite complicated, and that is one of the biggest criticisms. It's a lot of work to keep track of everything yourself, report changes, and arrange things properly. This puts many people off, and is prone to errors. When parents have made a mistake, the advance payment turns out not to be correct afterwards, and if too much has been received, parents sometimes have to repay large amounts. This was one of the causes of the childcare benefit scandal (toeslagenaffaire), in which the Tax Authority wrongly reclaimed benefits. Parents missed out on tens of thousands of euros, which they often only got back after years. Here (link: 3. How do I apply for childcare benefit?) you can read how to submit your application correctly.
Additionally, parents in the current system pay for childcare themselves first, which can be particularly heavy for lower incomes. This and other reasons have ultimately led to a new system being introduced from 2029.
Get started
Want to know what childcare benefit means for your family specifically? Calculate your situation on the Tax Authority website and request the net hourly rate from multiple childcare providers. On Kiddie.nl you can easily compare childcare in your neighborhood, including indications of hourly rates and contract types. This way you avoid surprises afterwards and choose childcare that fits your working hours and your budget.
