The Netherlands has a generous system of government subsidies called toeslagen — benefits designed to help residents with healthcare costs, housing, and childcare. Many expats qualify for one or more of these subsidies but never apply, simply because they do not know the system exists.
This guide explains the four main types of toeslagen, the income thresholds, how to apply, and important pitfalls to watch out for.
The Four Types of Toeslagen
1. Zorgtoeslag (Healthcare Subsidy)
Zorgtoeslag helps cover the cost of your mandatory health insurance premium. It is the most commonly claimed toeslag among expats.
- What it covers: a monthly subsidy toward your basic health insurance premium
- Maximum amount: up to approximately €120 per month (varies annually)
- Income threshold (single): gross annual income below approximately €38,000
- Income threshold (partners): combined gross income below approximately €48,000
- Assets threshold: your Box 3 assets must be below a certain limit (approximately €130,000 for singles)
30% ruling impact: If you have the 30% ruling, your taxable income is reduced by 30%. This lower taxable income is what counts for zorgtoeslag eligibility. This means expats with relatively high salaries may still qualify because their taxable income falls below the threshold.
2. Huurtoeslag (Rental Subsidy)
Huurtoeslag helps with housing costs for renters with lower incomes.
- What it covers: a monthly subsidy toward your rent
- Maximum rent: your monthly rent must be below the liberalisatiegrens (approximately €880 in 2026). This effectively limits it to social housing and some regulated rentals
- Income threshold: varies by household composition, but generally gross annual income below approximately €35,000-€45,000
- Amount: depends on your income and rent level; can be €100-300+ per month
- Requirements: you must be 18+, registered at the rental address, and have a valid rental contract
Reality for most expats: Because the rent cap is relatively low and most expat rentals in cities like Amsterdam, Rotterdam, and The Hague exceed this limit, huurtoeslag is less commonly available to expats. However, if you live in a more affordable area or managed to find social housing, it is worth checking.
3. Kinderopvangtoeslag (Childcare Subsidy)
Kinderopvangtoeslag helps working parents cover the cost of registered childcare.
- What it covers: a percentage of your childcare costs (daycare, after-school care, registered childminder)
- Amount: the government reimburses up to 96% of costs for the lowest income brackets, decreasing as income rises
- Maximum hours: based on the number of hours worked by the lower-earning partner
- Income-dependent: higher earners receive a lower percentage reimbursement
- Requirements: both parents must work (or study/follow an integration course), the childcare provider must be registered with the LRK (Landelijk Register Kinderopvang)
Childcare in the Netherlands is expensive (€8-10+ per hour), so this subsidy can be worth thousands of euros per year even for higher-income families.
4. Kindgebonden Budget (Child-Related Budget)
Kindgebonden budget is an income-dependent allowance for families with children under 18.
- What it covers: a contribution toward the costs of raising children
- Amount: varies by number of children, their ages, and your income. Can be up to several hundred euros per month for larger families
- Income threshold: reduces as income increases; fully phased out at higher income levels
- No application needed for the first child if you receive kinderbijslag — the Belastingdienst often calculates this automatically
How to Apply
All toeslagen are managed by the Belastingdienst/Toeslagen (the tax office's benefits department). Here is the process:
- Get your DigiD — you need this to log in to the toeslagen portal
- Go to toeslagen.nl — use the "Proefberekening" (trial calculation) tool to estimate your entitlement
- Submit your application — log in with DigiD and apply for the relevant toeslag(en)
- Provide required information — income estimate, rent amount, childcare costs, etc.
- Receive monthly payments — toeslagen are paid monthly into your bank account, usually around the 20th of each month
Important: you can apply retroactively for the current year up to September 1 of the following year. So if you arrived in March 2026 and didn't apply until October 2026, you can still request toeslagen retroactive to your arrival date.
The Repayment Risk
This is the most important warning about toeslagen: they are based on estimated income, and you may have to repay some or all of the money if your actual income turns out higher than estimated.
Here is what happens:
- When you apply, you provide an income estimate for the year
- Monthly payments are based on this estimate
- After the year ends and you file your tax return, the Belastingdienst calculates your actual income
- If your actual income was higher than estimated, you receive a repayment notice
- These repayment amounts can be hundreds or even thousands of euros
To minimize this risk:
- Be conservative with your income estimate — round up rather than down
- Update your estimate immediately if you get a raise, bonus, or additional income
- Set aside a portion of your toeslagen payments as a buffer in case of repayment
- Report changes promptly — moving, changing income, partner changes, etc.
Special Situations for Expats
Arriving or Leaving Mid-Year
If you arrive in the Netherlands partway through the year, your toeslagen are calculated based on your income for the months you are resident. Similarly, if you leave, your entitlement ends at your deregistration date.
Partner Abroad
If your partner still lives abroad, their worldwide income may be considered for means testing. This can affect your eligibility, particularly for zorgtoeslag and huurtoeslag.
30% Ruling Interaction
As noted above, the 30% ruling reduces your taxable income, which can make you eligible for toeslagen you would not otherwise qualify for. This is completely legal and intentional — but be aware that if your 30% ruling ends or is reduced, your toeslag entitlement will decrease, potentially triggering a repayment.
Practical Tips
- Apply as soon as you are eligible — there is no reason to leave money on the table
- Use the proefberekening tool — run a trial calculation before applying to understand your expected amounts
- Keep your information current — log in to toeslagen.nl whenever your circumstances change
- File your tax return on time — toeslagen reconciliation depends on your tax return data
- Seek help if confused — the Belastingtelefoon (0800-0543) can assist in Dutch and sometimes English. Many municipalities also offer free help desks for toeslagen applications