What Daycare Really Costs in 2026
Invoice ≠ what you pay — because kinderopvangtoeslag, the 30%-ruling, and employer contributions change the math completely.
You see a daycare invoice for €2,151 per month and think "we can't afford this." But that's not what you pay. After kinderopvangtoeslag (which covers up to 96% of costs for lower incomes), the 30%-ruling if you have it, and any employer contribution, the net cost in our worked example is about €925 per month — and about €470 for lower incomes. This is a clear, worked-example walkthrough for international families: how the invoice, toeslag, and ruling interact, what a realistic net cost looks like, and how to calculate your own.
Last updated: 14 October 2026
The invoice is the starting point, not the end cost
A Dutch daycare invoice can look daunting. Eligible working families may receive kinderopvangtoeslag on costs up to the government's hourly cap, with an income-dependent percentage of up to 96% in 2026. An applicable 30%-ruling can affect taxable income and therefore the calculation. Any employer contribution depends on your own arrangement. Start with your contracted hours and the official calculator, rather than a typical family's price.
For many international families in Leiden, toeslag covers a large part of the invoice: in the worked example below (two incomes, four days of daycare a week) the net cost is about €925 a month, and about €470 for a lower-income family. But you have to know the system exists and how to apply. This guide walks through the math with a worked example, then routes you to the tools to calculate your own.
How the cost breakdown works
This is the layered calculation. Each layer reduces what you actually pay out of pocket.
1. The invoice (bruto cost)
Starting point
Your daycare provider (e.g., Teddy Kids) charges an hourly rate × contracted hours × days per month. For example, 4 days per week (36 hours/week, assuming 9-hour days) at €13.79/hour = €496/week ≈ €2,151/month. This is the gross invoice before any reimbursement.
2. Kinderopvangtoeslag (government reimbursement)
Up to 96% back
The government reimburses up to a maximum hourly rate (€11.23/hour for 0–4 daycare in 2026) × your income-dependent percentage (from 36.5% for the first child at the highest incomes to 96% for low incomes). So if your percentage is 80% and the invoice is based on €13.79/hour, toeslag covers 80% of €11.23 = €8.98/hour; you pay the remaining €2.25/hour plus the €2.56/hour above the max rate.
3. Employer contribution (if offered)
Optional extra
Some employers offer a childcare budget (kinderopvangregeling) — typically €200–500/month, sometimes more. This is separate from toeslag and comes directly from your employer (often as a gross salary trade-off). Not all employers offer this, and rules vary, so check your contract or ask HR.
4. Net cost (what you pay)
Out-of-pocket
Invoice − toeslag − employer contribution = net monthly cost. For a middle-income family with 70% toeslag and no employer contribution, the €2,151 invoice becomes roughly €925/month net. For a lower-income family with 96% toeslag, roughly €470/month.
Worked example: two incomes, 4 days KDV, 70% toeslag
This is an illustrative example, not your personal quote. Use it to understand the structure, then run the official proefberekening (test calculation) on belastingdienst.nl for your own household's figures.
Household
Two working parents, one childFor this illustration, assume a qualifying household with one child, 4 days of care per week and 9 contracted hours per day: 36 hours/week, about 156 hours/month. We use an assumed 70% toeslag percentage to explain the layers. This is not a percentage quoted for a particular income or a Teddy Kids contract offer; use your own contract and official proefberekening.
Invoice (bruto)
Provider's hourly rateTeddy Kids charges €13.79/hour for daycare in 2026. 156 hours/month × €13.79 = €2,151/month gross invoice. This is what the daycare bills you before any reimbursement.
Toeslag calculation
Government reimbursementMaximum reimbursable rate: €11.23/hour for 0–4 dagopvang in 2026. Using this example's assumed 70% toeslag percentage: €11.23 × 70% = about €7.86/hour, or about €1,226 for 156 hours. Your actual percentage comes from your combined toetsingsinkomen and the official proefberekening, not from this illustration.
Net cost (out-of-pocket)
What you actually payInvoice €2,151 − toeslag €1,226 = €925/month net, assuming no employer contribution. If one parent's employer contributes €300/month, net drops to €625/month — about €36 per full day of care (4 days/week ≈ 17 care days/month).
The 30%-ruling effect
If you're on the 30%-ruling (a Dutch tax benefit for expat workers), only part of your salary is taxable in the Netherlands. Kinderopvangtoeslag is calculated on taxable household income (verzamelinkomen), so the ruling can increase your toeslag percentage and lower your net cost. Exactly how much depends on your salaries, ruling percentage, and household structure — this is where the math gets tricky.
Without 30%-ruling
- Gross salary €100k → taxable income €100k
- Toeslag calculated on €100k household income
- Use the official proefberekening for the percentage at your combined household income
With 30%-ruling
- Gross salary €100k → taxable income ~€70k (30% tax-free)
- Toeslag calculated on €70k household income
- Recalculate your combined household income and percentage with the official proefberekening
- Higher percentage → more toeslag → lower net cost
The 30%-ruling interaction with toeslag is complex and changes yearly. Do NOT assume the numbers above apply to you — run the official proefberekening or consult a tax advisor for your personal situation.
Frequently asked questions
How do I find my exact toeslag percentage?
Run the official proefberekening (test calculation) on belastingdienst.nl. It uses your household income, number of children, and contracted childcare hours to calculate your exact percentage and monthly toeslag. The link is in the resources section below. Do this BEFORE committing to a daycare contract, so you know what your net cost will be.
What if the daycare charges more than the max hourly rate?
Toeslag is only calculated over the government's maximum rate (€11.23/hour for 0–4 dagopvang in 2026), never over a higher actual rate. Teddy Kids charges €13.79/hour, so you pay the €2.56/hour difference yourself on top of your toeslag percentage. This is common — most Leiden daycares charge slightly above the max rate.
Do both parents' incomes count?
Yes — kinderopvangtoeslag is based on combined household income (both parents' taxable income added together). If one parent earns significantly more or has the 30%-ruling, this affects the calculation. Both parents must also work, study, or be in a qualifying program to receive toeslag (see the kinderopvangtoeslag guide for eligibility).
Can I afford daycare if my income is high?
Even at the lowest 2026 percentage, 36.5% for the first child at the highest incomes, toeslag can cover part of eligible costs. In the illustrative 156-hour example, that is about €639 back on a €2,151 invoice, leaving about €1,512 before any employer contribution. Whether that is affordable is your household's decision; run your own figures.
Does toeslag cover the full invoice?
Almost never. Even at the maximum 96% for low incomes, you still pay 4% plus any hourly rate above the max (e.g., €13.79 actual vs. €11.23 max = €2.56/hour out-of-pocket). For middle incomes (60–80% toeslag), you're typically paying 20–40% of the capped rate plus the overage. It's a significant reduction, not a full subsidy.
What about the move to "nearly free" childcare?
The Dutch government has announced plans to make childcare income-independent and nearly free (raising all households to ~96% reimbursement regardless of income), but this has been postponed multiple times. The current target is 2029, but it's not enacted yet. For 2026, the income-dependent system described in this guide is what counts. See the kinderopvangtoeslag guide for the reform timeline.
The 3-month toeslag deadline (don't forget this)
The single most expensive mistake with kinderopvangtoeslag is applying late. You can only claim toeslag retroactively for up to 3 months before your application date. Miss this deadline, and you lose the reimbursement for those earlier months — permanently. For a family paying €1,800/month gross, that's €3,000–5,000 down the drain. Apply within 3 months of your child's daycare start date, or better yet, apply the same week you sign the contract.
How to apply
- Log in to belastingdienst.nl / toeslagen.nl with your DigiD
- Select 'Kinderopvangtoeslag' and start a new application
- Enter your daycare's LRK registration number (on your contract)
- Enter contracted hours, hourly rate, and household income estimate
- Submit — you usually hear within 5 weeks, paid monthly in advance
Official tools and guides
- Belastingdienst proefberekening — calculate YOUR toeslag percentage and amount
- Kinderopvangtoeslag guide — full walkthrough, deadlines, pitfalls
- Belastingdienst — 2026 maximum hourly rates
- Rijksoverheid — childcare benefit amounts 2026
- DigiD — apply for your digital government ID (required for toeslag)
- A tax advisor — for 30%-ruling, cross-border, or complex income situations
About this guide
This guide is for general educational purposes and reflects the 2026 kinderopvangtoeslag rules as published by the Belastingdienst and Rijksoverheid at the time of writing. The worked example is illustrative, not a personal quote or financial advice — your own toeslag percentage, net cost, and 30%-ruling interaction depend on your specific household income, number of children, and contracted hours. Teddy Kids is a daycare provider, not a tax or financial advisor — we cannot calculate or guarantee your entitlement. Always verify figures with the official proefberekening on belastingdienst.nl, and consult the Belastingdienst or a qualified tax advisor for advice on your personal situation.