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.
The following criteria apply to Dutch childcare allowance:
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.
The Dutch Tax Office reimburses a maximum hourly rate. This is usually lower than the actual hourly cost charged by the childcare provider.
In 2020*, the maximum rate the government reimburses via the childcare allowance is:
The number of hours childcare allowance you receive depends on the hours worked by the parent with the least working hours.
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
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.
The Dutch government provides the childcare allowance for a maximum of 230 hours per month per child*.
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’).
If you don’t yet have a DigiD, you can apply for one with your BSN number. Click here for details.
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
You only need to apply once for your childcare allowance. However, you must inform the Tax Office if your 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:
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.
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.
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.
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.
