Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

When am I entitled to childcare allowance?

To qualify for the childcare allowance you must satisfy the following constraints:
Personal situation

  • You have the Dutch nationality, or you have a valid residence permit, or you live in (or come from) a EU member state, Norway, Iceland, Liechtenstein or Switzerland
  • You have one or more resident children for whom you receive child allowance (kinderbijslag) or foster parent allowance. If you don't receive such allowance you must contribute to the costs of living of the child(ren) for at least € 408 per quarter per child.
  • Your child goes to a childcare organisation which is registered in the National Registration Childcare ("Landelijk Register Kinderopvang"). This can be a day nursery/creche, out-of-school care ("buitenschoolse opvang") or guest parent bureau ("gastouderbureau"), or a guest parent which is registered with a guest parent bureau.
  • Both the guest parent and the guest parent bureau must be registered with the National Registration Childcare.
  • The child for whom you request a childcare allowance, must not yet go to secondary school.
  • You or your partner pays the costs of the childcare.
Your employment situation

  • You work (for an employer, as an entrepreneur or in the business of your partner), or
  • you follow an education or a procedure to find work, or
  • you receive a contribution from the municipality or the UWV based on the Childcare Act 

These constraints are also applicable to your allowance partner.

See also:


Attached Files
There are no attachments for this article.
Comments (6)
Comment by Andrew Tran on Wed, May 31st, 2017 at 9:16 PM
May I check if my situation below is eligible for childcare allowance: Situation 1: - I and my wife both are working in Singapore - I find a job in Netherlands and will move there first with my child. I send my child to registered child care. - My wife is still staying and working in Singapore. Situation 2: - I and my wife are both working in Singapore - I find a job in Netherlands and will move there with my child + wife. I send my child to registered child care. - My wife works remotely for Singapore company (work from home).
Comment by Arjan Enneman on Tue, Jun 13th, 2017 at 5:05 PM
If your wife is working then you can apply for child care allowance for the hours your wife is working. Also if she is still living outside the Netherlands. The hours will have to be proven somehow.
Comment by Nur Qalby on Sat, Aug 5th, 2017 at 4:23 PM
I would like to ask about my situation. I am PhD student (who in Netherlands considered as employee) with scholarship from my home country and my husband is master student with no income nor scholarship. So we do not have any taxable income, but we would like to apply for childcare allowance since my son will go to registered childcare. Are we eligible for the allowance and should I declare my scholarship on income in the application form or just fill ‘0‘ in it?
Comment by Arjan Enneman on Thu, Aug 10th, 2017 at 1:55 PM
As a student you can also apply for kinderopvangtoeslag. The scholarship is not taxable income. so it won‘t have to be reported.
Comment by Eldad Zion on Wed, Oct 3rd, 2018 at 4:26 PM
Following the question and the answer above: Do a PhD candidate in a Dutch institution is consider to be a student for the purpose of kinderopvangtoeslag even if he is a self-funded and do not have any income?
Comment by Danny Bo on Fri, Oct 26th, 2018 at 9:40 PM
Hi, Am I eligible for childcare allowance in this case? 1. I have two kids (9 months old and 3 years old) 2. My wife is staying home with 9 months 3. 3 years old goes to child care Thank you for your help
Security Code Security Code
Related Articles RSS Feed
How much childcare allowance can I get?
Viewed 4951 times since Sat, Dec 3, 2011
Childcare allowance in 2012. What are the changes?
Viewed 4035 times since Thu, Dec 22, 2011
Which changes in my situation should I report?
Viewed 1831 times since Sat, Dec 3, 2011
Is child maintenance deduction compatible with childcare allowance
Viewed 12285 times since Thu, Feb 7, 2013