Kinderopvangtoeslag can reimburse a substantial part of eligible registered childcare costs, but it is documentation-heavy and easy to get wrong. Your childcare must be registered, you normally need a qualifying work/study/integration situation, and you must pay part of the cost yourself.
Core conditions
- You and your toeslagpartner normally work, study, follow a recognised integration course or qualifying route to work, subject to the detailed exceptions.
- The childcare provider must be registered in the Landelijk Register Kinderopvang (LRK).
- Your child normally lives at your address and is registered there; co-parenting has specific rules.
- You must pay part of the childcare costs yourself and be able to prove payment.
- Your child must have a BSN before you can apply.
- Apply no later than 3 months after childcare starts if you want to avoid losing months of entitlement.
2026 maximum hourly rates used in the calculation
| Type | 2026 maximum hourly rate |
|---|---|
| Daycare at childcare centre | €11.23 |
| After-school care (BSO) | €9.98 |
| Childminder/gastouder care | €8.49 |
If the provider charges more than the applicable maximum hourly rate, the excess is not included in the subsidy calculation. If the provider charges less, the actual lower rate is used.
2026 percentage for lower incomes
For 2026, parents with a combined income up to €56,413 receive 96% of the maximum hourly rate for eligible childcare costs, subject to the other rules. Higher incomes use the official percentage table.
Practical anti-repayment checklist
- Check the LRK number before signing.
- Keep the childcare contract showing hourly price, hours and dates.
- Pay through traceable bank payments.
- Update actual hours and price changes.
- Update annual income estimates quickly.
- Do not wait more than 3 months after care starts to apply.
- Keep invoices and payment evidence.