New Dutch childcare subsidy rules: max reimbursement holds to about €72,000

If your two kids are already on a half-day nursery schedule, the Dutch cabinet just moved on the rules that decide your bill: on 21 September 2026 the Ministry of Social Affairs and Employment sent the childcare subsidy funding reform to the Council of State (Raad van State). Today's system pays back between 36.5% and 96% of the hourly rate depending on income; the new system aims for one flat rate of 95.6% by 2029, and on the way there, households with a combined taxable income (toetsingsinkomen) up to roughly €72,000 keep the maximum reimbursement rate from 2027.

• What changes: today's reimbursement is income-tiered, from 36.5% for the highest earners to 96% for the lowest; the new flat 95.6% rate means the ministry expects lower-income families with two children in care two days a week to pay about €120 more a year, while middle and higher earners pay noticeably less.
• The 2027 threshold: households with a combined taxable income up to about €72,000 qualify for the maximum 2027 reimbursement rate; the cabinet added €322 million to next year's rates on Prinsjesdag, less than first planned, but most parents still receive more than in 2026.
• Who this is for: dual-income families using kinderopvang or a registered gastouder who claim kinderopvangtoeslag, especially anyone near that income threshold trying to budget ahead for 2027.
• Next step: this is a bill, not final law yet, it still needs Council of State advice and debate in both chambers of parliament. To see your own reimbursement percentage now, use the Belastingdienst Toeslagen proefberekening (trial calculation) tool and enter your combined taxable income, you don't need to wait for parliament to approve the bill.

Hokimi field note: subsidy reforms like this usually roll out gradually over several years, so it is worth running the official trial calculation now with your own combined income instead of waiting for the final law, especially if you are budgeting for next year. Source: source 1, checked 2026-09-22.