Childcare allowance is a reimbursement for the costs of childcare, such as day care, out-of-school care (BSO), or preschool care (VSO). It applies to registered childcare locations such as Villa Eigenwijs. In 2025, the maximum reimbursed hourly rates are: €10.71 for day care, €9.52 for BSO, and €8.10 for childminder care. The reimbursements are usually adjusted by the government once a year.

You are entitled to childcare allowance if:

• Your child attends a registered childcare facility such as Villa Eigenwijs.
• You (and your partner, if you have one) work, study, follow a training program, or participate in a work-to-employment trajectory.
• You have a Dutch citizen service number (BSN) and do not receive any other subsidy for childcare. Both parents must meet the work or study requirement if you are allowance partners.
• You can receive allowance for up to 230 hours per month per child.

The amount of the allowance depends on your income, the number of children, and the childcare costs. The lower your income, the higher the allowance. There's also a higher allowance for families with middle incomes. You can calculate your specific childcare allowance yourself using the calculation tool on the Tax and Customs Administration website .

New childcare financing system: not in 2027
The new childcare system will not take effect in 2027, but has been postponed to 2029. From 2029, working parents will receive a 96% reimbursement, and the government will pay childcare directly to the childcare provider. There will be no complete transition in 2027. 

Higher childcare allowance for middle incomes
In 2027, more working parents will receive a higher childcare allowance. Families with an income of up to nearly twice the median income can receive a maximum reimbursement of 96%. As a result, childcare costs will decrease for many middle-income families. The final percentage is yet to be determined.

Indexing of amounts and limits
In 2027, various allowance amounts and limits will be adjusted for inflation. This applies to the childcare allowance, among others. The final amounts will be announced around Budget Day 2026.

Expected maximum hourly rates for 2027

• Daycare: €11.60
• Out-of-school care: €10.31
• Childminder care: €8.77

The final rates will be announced in the autumn of 2026.

Apply for childcare allowance through Mijn Toeslagen on the Dutch Tax Administration’s website. Do this within 3 months after the start of childcare, otherwise you will miss out on allowance. You will need your DigiD and information about the childcare, such as our registration number. Adjust your allowance if your situation changes, for example when your hours vary. For all details and up-to-date information, visit the official page of the Dutch government.

Yes! Each year you must check the childcare allowance you received against your actual expenses and income. You can then report any corrections directly to the Tax Administration, after which you will receive a final calculation.

The check is very simple. At the end of each year, we provide you with an annual statement. Use this statement to verify and update the provisional childcare allowance you received. This ensures that you are using the correct information. Be sure to update any other relevant details as well, such as your income information.

You can easily view and update your allowances via the Allowances App (Toeslagen App) of the Dutch government. Download it for free from your smartphone’s app store. Prefer not to use an app? You can always view and update your allowances on Mijn Toeslagen on the Dutch Tax Administration’s website. After submitting an update, the Tax Administration will send you a confirmation and a new calculation by mail.