Am I entitled to childcare benefit as a self-employed person (zzp'er)?

Yes, as a self-employed person (zzp'er) you are entitled to childcare benefit, provided you demonstrably carry out work as an independent. Make sure you keep proper records.

Up to what age can my child make use of childcare benefit?

For day care until the year that your child enters group 1. For after-school care until the end of group 8 (max. 12 years).

How much childcare benefit do you get with an income of €55,000?

With a household income of around €55,000 and day care, the reimbursement percentage is about 75%. With 30 hours of childcare per month at €10 per hour, you receive around €225 of childcare benefit per month.

What is the target hours norm for childcare benefit?

You are entitled to benefit for a maximum of the number of hours that the least working partner works, multiplied by 140%. If you work 20 hours per week, you are entitled to benefit for a maximum of 28 hours of childcare per week.

Childcare benefit 2026: when are you entitled and how much? Calculation

What is childcare benefit?

Childcare benefit (kinderopvangtoeslag) is a contribution from the government towards the costs of childcare. You apply for this benefit via the Belastingdienst (Dutch tax authority) Benefits. The benefit is paid out monthly as an advance, based on your estimated income and the number of childcare hours.

After the end of the year, the Belastingdienst (Dutch tax authority) settles based on your actual income. If your income was higher than estimated, you will have to pay back (part of) the benefit.

Conditions for childcare benefit

To be entitled to childcare benefit, you must meet the following conditions:

You live in the Netherlands and your child is registered at your address
Your child is younger than 13 years (or younger than 18 years with an indication)
You and any partner work, study, follow a civic integration course or have a programme via the municipality
The childcare is at a registered facility (day care, after-school care, host parent via a recognised host parent agency)
You have a written agreement with the childcare centre

Note: Is one of the partners not working (and not following any education or programme either)? Then you are not entitled to childcare benefit, unless an exception applies (e.g. with a medical or social indication).

Maximum hourly rate 2026

The government does not reimburse the full hourly rate you pay to the childcare facility, but uses a maximum hourly rate. If you pay more than this maximum, the benefit only reimburses the maximum — you pay the remainder yourself.

Type of childcare	Maximum hourly rate 2026
Day care (0–4 years)	± €10.25 per hour
After-school care (BSO, 4–12 years)	± €8.80 per hour
Host parent care	± €7.53 per hour

* Indicative rates. Check the current maximum hourly rates on toeslagen.nl.

How is the benefit calculated?

The amount of your childcare benefit depends on:

The assessable income (toetsingsinkomen) (your income + your partner's)
The number of childcare hours per year
The hourly rate you pay (up to the maximum)
The reimbursement percentage based on your income

The reimbursement percentage rises at a lower income: with a low income the government reimburses a larger part of the childcare costs. For the lowest incomes this can run up to around 96% of the maximum hourly rate.

Assessable income (combined)	Reimbursement percentage (day care)
Up to ± €25,000	± 96%
± €25,000 – ± €40,000	± 85–94%
± €40,000 – ± €70,000	± 60–85%
± €70,000 – ± €120,000	± 33–60%
Above ± €120,000	± 33% (minimum percentage)

* Indicative percentages. Your exact reimbursement depends on your income, type of childcare and the number of hours. Use the calculation tool on toeslagen.nl for an accurate calculation.

Example calculation childcare benefit

Suppose: you have a 2-year-old child in day care, 3 days a week (30 hours per month). The hourly rate is €10.00. Your household income is €55,000.

Calculation	Amount
Childcare costs per month (30 hours × €10.00)	€300
Reimbursement percentage (income €55,000)	± 75%
Benefit per month (75% × €300)	± €225
Own contribution per month	± €75

* Indicative example. Your actual benefit depends on your income, hourly rate and number of hours. We calculate this exactly for you.

Applying for childcare benefit

You apply for childcare benefit via toeslagen.nl using your DigiD. You fill in:

The BSN (citizen number) of your child
The name and the LRK number of the childcare centre
The number of childcare hours per month
The agreed hourly rate
Your estimated assessable income for the current year

You can apply for the benefit retroactively up to 3 months. So apply as quickly as possible once your child starts attending childcare.

Reporting changes: essential

Childcare benefit is based on estimates. If your situation changes, report this as quickly as possible via My Benefits (Mijn Toeslagen):

Income change for yourself or your partner
Change in the number of childcare hours
Change of the hourly rate
Your child starts or stops with childcare
You or your partner stops working

⚠️ Avoid a reclaim: Too much childcare benefit received must be paid back — sometimes thousands of euros at once. Keep your income estimate up to date and adjust it as soon as your situation changes. Reporting small adjustments on time prevents big surprises.

Help with childcare benefit in Zaanstad

Do you have questions about your childcare benefit, or would you like us to check whether you are receiving the correct amount? We help families in Zaanstad with applying for and checking benefits. Also if you want to reclaim benefit for previous years or if you have received a reclaim.

Get in touch → See prices

Childcare benefit (kinderopvangtoeslag) 2026: when are you entitled and how much do you get?