The childcare allowance — kinderopvangtoeslag in Dutch — can cover up to 96% of your monthly daycare costs if you meet the income requirements. For a family paying €1,400/month for full-time care, that's potentially €1,344 back each month. But the application process trips up many expat families, especially around BSN timing and the partnership declaration.
Here's how to get it right the first time.
Who qualifies for kinderopvangtoeslag
You're eligible if all of these apply:
- You have a BSN (burgerservicenummer)
- Your child is under 12 and also has a BSN
- You use registered childcare (gastouderopvang, daycare, or after-school care)
- Both parents work or study at least 16 hours per week
- Your household income is below the threshold — roughly €150,000/year for two parents, though partial allowance phases out gradually
The "both parents working" rule catches people. If you're a stay-at-home parent, you don't qualify. If one parent works and the other studies full-time, you're fine. The Belastingdienst counts study hours as work.
The partnership wrinkle
If you live together but aren't married, you need to register as fiscal partners (fiscaal partners) for the allowance calculation to work correctly. This happens automatically if you're married or have kids together. But if you're in a relationship without children from that relationship — say, you have kids from a previous marriage — you must actively declare it.
Watch for: The Belastingdienst uses your January 1st status each year. If you move in together in March, you're still considered single for that entire calendar year's allowance.
Step 1: Register your child with approved childcare
Only registered childcare providers count. Check the Landelijk Register Kinderopvang to confirm your daycare is on the list. Most commercial daycares are. Some international schools aren't.
Once registered, the provider gives you a placement confirmation (plaatsingsbevestiging). You'll need this document — specifically the LRK number on it — for your application.
Step 2: Apply through Mijn Toeslagen
Go to toeslagen.nl and log in with DigiD. Navigate to "Kinderopvangtoeslag aanvragen."
The form asks for:
- Your LRK number (from the daycare confirmation)
- Number of hours per week you're using care
- Your expected household income for the year
- Your IBAN for monthly payments
Income estimation is critical. The Belastingdienst advances you money monthly based on what you tell them. If you underestimate and earn more than declared, you'll owe money back during the annual reconciliation (toeslagentoeslag). If you overestimate, you get less each month but a refund later.
For expats on assignment, include your Dutch salary only. Foreign income counts if you're taxed on worldwide income in the Netherlands — check with your employer or a tax advisor if you're unsure.
Processing time
Expect 8-13 weeks for a decision. The Belastingdienst is chronically backlogged. You'll get an email when it's approved, then payments start the month after approval.
Watch for: If your childcare started in January but your approval comes in April, you won't automatically get backdated payments for January through March. You need to request those separately through "Correctie doorgeven" in Mijn Toeslagen.
Step 3: Pay the daycare yourself first
This confuses everyone. The allowance doesn't go directly to the daycare. You pay the full invoice each month, then the Belastingdienst reimburses you based on your percentage.
If your daycare costs €1,400/month and your allowance is 94%, you pay €1,400 to the daycare on the 1st. Around the 20th, the Belastingdienst deposits €1,316 into your account. You're out of pocket €84/month.
Some daycares offer to handle this for you — they invoice you only for the parent contribution (ouderbijdrage) and claim the allowance themselves. This is called "werkgeversbijdrage" and requires your employer to participate. Most expat employers don't.
What breaks applications
Three common rejection reasons:
1. BSN not yet linked to childcare registration
Your child needs a BSN before the daycare can register them in the LRK system. If you apply before the BSN is issued, the LRK number won't validate. Wait until you receive the BSN letter, give it to the daycare, then apply a week later.
2. Working hours below 16/week
The Belastingdienst pulls your work hours from your employer's payroll data (via the Polisadministratie). If you're contracted for 12 hours but regularly work more, your employer needs to update your contract. A letter from HR won't override the official data.
3. Income estimate wildly off
If you estimate €40,000 but actually earn €95,000, you'll owe back thousands during reconciliation. Be conservative. It's better to get €200/month and a €2,400 refund in June than to get €800/month and owe €7,200 back.
Annual reconciliation (definitive berekening)
Each June, the Belastingdienst recalculates your allowance based on actual income from tax data. If they overpaid you, they'll invoice you — often with a 3-month payment plan. If they underpaid, you get a lump sum.
This reconciliation combines all toeslagen — childcare, rent, healthcare. A family might owe €1,200 on childcare but receive €800 on healthcare, netting to €400 owed.
You can avoid surprises by updating your income estimate whenever it changes. Got a raise in September? Log into Mijn Toeslagen and revise your annual income upward. The allowance adjusts from October onward.
When your situation changes mid-year
Report these within 4 weeks through Mijn Toeslagen:
- Change in childcare hours (kid moves from 4 days to 5 days/week)
- Change in work hours (you go from 32 to 40 hours/week)
- Change in household composition (you separate, your partner moves in)
- Significant income change (more than €5,000 difference from your estimate)
If you don't report and they catch it during reconciliation, you might owe back the full overpayment immediately instead of getting a payment plan.
If you're moving to the Netherlands mid-year
You can apply once you have a BSN, even if you arrived in October. The allowance only covers months you actually used childcare while registered in the Netherlands. Your foreign income from January through September doesn't count toward the Dutch income threshold — only what you earn after becoming a Dutch tax resident.
This makes the first year particularly generous for high earners who arrive late in the year. You might earn €200,000 globally but only €40,000 in the Netherlands, qualifying you for maximum allowance.
Useful reference points
The maximum hourly rate covered is €9.13 for daycare, €7.21 for after-school care, €6.79 for host parents (gastouders) in 2024. If your daycare charges €11/hour, the allowance calculates on €9.13 — you pay the €1.87 difference entirely yourself.
Income thresholds shift every year. For 2024, a couple earning under €24,642 gets 96% coverage. At €150,000, it drops to around 40%. Above €150,000, you might still get 10-15% depending on the exact amount. Check the Belastingdienst calculator for your specific numbers.
Getting help when stuck
The Belastingdienst phone line (0800-0543) is in Dutch but has English-speaking agents if you ask. Wait times run 30-45 minutes most days. Tuesday mornings are slightly faster.
If your application is stuck for more than 13 weeks without explanation, file a complaint (bezwaar) through Mijn Toeslagen. This often unsticks it within 2 weeks — not because complaints are processed faster, but because filing one triggers a supervisor review.