Calculate Dutch childcare benefit: costs and examples for 2026

Calculate Dutch childcare benefit using eligible hours, the lower of your hourly rate and the official ceiling, and the table percentage applicable to your circumstances. Then subtract the expected benefit from the full invoice. You pay the part above the hourly ceiling yourself; registration alone does not establish entitlement. Assess an actual offer using your own details in the official trial calculation.

Gather the right information

Keep the written quotation or agreement beside your calculation. For each child and provider, record the LRK number, care type, start date, hourly rate and contracted hours. Also gather estimated annual assessment incomes for you and any benefit partner. These are not simply your monthly take-home pay. Request a breakdown if the provider gives only a package price without hours.

Check the benefit conditions first. Relevant requirements include registered childcare, a written agreement and your employment, study or another permitted situation; your benefit partner's circumstances matter too. This outline does not replace that individual check. For special circumstances, use information or assistance from Dienst Toeslagen rather than assumptions in your own spreadsheet. Confirm eligibility before treating a prospective benefit as money available for your budget.

The maximum hourly rates for 2026

• Daycare at a childcare centre: €11.23.
• BSO at a childcare centre: €9.98.
• Childminder care, including schoolchildren: €8.49.

The official 2026 amounts are calculation ceilings, not compulsory prices for providers. If your hourly rate is lower, use that lower amount. If it is higher, the benefit calculation uses the ceiling. Always check the table year: an offer starting in 2027 should not simply be assessed using 2026 figures. Keep the year visible in any comparison you prepare.

Compare the package size alongside the hourly rate. A cheaper hour may come with more contracted hours, while a higher rate with fewer hours produces another monthly total. Compare the same care schedule and identify differences between offers. A rate without its associated number of hours is not a complete price comparison. Ask which services are included in the quoted package.

Distinguish contracted hours, attendance and closures

Ask which hours you pay for and which are reported for benefit. Paid, agreed hours during which the provider offers the service are relevant; actual attendance is different from contracted hours. Closures need separate attention, with an exception for public holidays. Have unclear closure-day or package arrangements explained using your agreement. Keep the provider's breakdown so you can check later invoices.

A ceiling of 230 hours per child per month applies; eligible hours also depend on the conditions and months of entitlement. Do not automatically assume every family has 230 paid or reimbursable hours. Check monthly details, start and stop dates and any multiple providers for the same child together. A change at one provider can affect the overall calculation.

A practical calculation

For a straightforward offer, use eligible hours × capped hourly rate × applicable percentage. Calculate your own monthly cost as the full childcare charge minus the estimated benefit. Keep ineligible charges visible separately. For different care types or providers, calculate components separately and check the total using the official tool. Use the actual monthly contract information rather than a rough number of working days.

The next two examples were chosen by Opvango to explain the arithmetic. Their percentages are explicit assumptions, not calculations for a particular income or family. All stated hours are assumed eligible. The figures show the arithmetic before the official rounding Dienst Toeslagen applies when determining an award. Replace the assumptions before using a result in your household budget.

Example 1: daycare above the hourly ceiling

Assume 100 daycare hours per month at €12.00 an hour, with no separate additional charges. For this example, explicitly assume a 96% benefit rate. The invoice is 100 × €12.00 = €1,200.00. The calculation base is 100 × €11.23 = €1,123.00.

• Calculated benefit: €1,123.00 × 96% = €1,078.08.
• Your cost before official rounding: €1,200.00 − €1,078.08 = €121.92.
• This comprises €77.00 above the ceiling and €44.92 of the calculation base that is not reimbursed.

This explains why 96% does not mean 96% of every invoice is reimbursed. For your own situation, use the actual percentage, correct hours and other applicable conditions. A different contract or income situation produces a different result. The benefit percentage is applied to the eligible base, not automatically to the entire price charged by the provider.

Example 2: a childminder with separate agency charges

Assume 80 hours per month at €8.10 paid to the childminder, plus €40.00 of agency charges assumed here to be eligible implementation costs. Total charges are €648.00 + €40.00 = €688.00. The combined hourly price is €688.00 ÷ 80 = €8.60. Now explicitly assume a 90.5% benefit rate.

• The hourly rate used is capped at €8.49.
• The calculation base is 80 × €8.49 = €679.20.
• Calculated benefit: €679.20 × 90.5% = €614.68, rounded to cents.
• Your cost before official rounding: €688.00 − €614.68 = €73.32.

Ask the agency which implementation charges appear on invoices and the annual statement and how they are allocated to care hours. Childminder implementation costs can count in the hourly price, but that does not automatically make every separate charge eligible. Compare the childminder and agency on the clarity of their cost breakdown as well as the headline price.

Which child counts as the first child?

The order in article 3 of the childcare benefit decree does not automatically make your eldest the first child. Compare eligible hours each month: the child with the most hours is first. When hours are equal, higher childcare costs decide; when both hours and costs are equal, Dienst Toeslagen determines the order. Do not use birth order or the largest invoice alone. Check the monthly arrangement rather than comparing only annual totals.

The table has separate columns for the first and subsequent children. Recheck monthly information when the schedule changes. Use the current year's table or the official trial calculation. That tool is not suitable for every special situation; read its accompanying explanation. Keep the input details with your result so you can see what needs updating later.

Apply, update and assess an offer

Apply promptly: the Dutch government says within three months after the month care first starts. Report changes including income, care type and hours within four weeks. Keep agreements, invoices and payment records, and check how a new schedule affects the calculation. When switching childcare, pay attention to both care periods. Do not assume information supplied by a provider replaces your own responsibility to update details.

Use the calculation alongside other criteria in the childcare comparison guide. Discuss charges during a visit using the tour questions, and review available inspection information with the GGD report guide. A low price does not establish whether the days or daily approach suit your child. Have the provider confirm the offer.

Sources and review

Figures and rules checked on 8 October 2026. Both examples are original, simplified calculations using assumed percentages.

• Dutch government: 2026 amounts
• Dienst Toeslagen: 2026 calculation and table
• Overheid.nl: childcare benefit decree, articles 3 and 4
• Benefit handbook: hourly price, agency charges and first child
• Dutch government: conditions
• Dutch government: applying and updating