Dutch child benefits for expat families

Three benefits, three sources

Dutch family support comes from three different administrative bodies, each with its own application portal. The names sound similar and the eligibility criteria overlap, which is why most expat families miss at least one in their first year.

• Kinderbijslag· Sociale Verzekeringsbank (SVB) · svb.nl
• Kinderopvangtoeslag· Belastingdienst Toeslagen · toeslagen.nl
• Kindgebonden budget· Belastingdienst Toeslagen · toeslagen.nl

Kinderbijslag (universal child benefit)

Paid four times a year per child under 18 by the SVB. Amount depends on age but not on income.

The SVB usually contacts you automatically when a birth is registered at the gemeente. For an existing child arriving in NL, apply at svb.nl with your DigiD as soon as the child is registered in the BRP.

Kinderopvangtoeslag (childcare allowance)

Reimburses a percentage of registered childcare costs. Both parents (or the single parent) must be working or studying. The reimbursement rate scales with household income: about 96% at very low incomes, dropping to about 33% at the top end. The Belastingdienst applies caps on hours per month and hourly rate per child, so very expensive private daycare is partially reimbursed even at the maximum rate.

From 2027, the government plans to move toward a near-free system in which the state pays providers directly for most of the cost, with limited family co-payment. The exact transition is under negotiation as of mid-2026.

Kindgebonden budget (income-tested family benefit)

On top of kinderbijslag, this is a means-tested cash benefit for low- and middle-income families. The amount depends on family income (toetsingsinkomen), household composition, number of children, and whether you have a toeslagpartner. For 2026 the headline ceilings are roughly:

• Single income up to €29,736: full entitlement. Phase-out at 7.6% of income above the threshold.
• Couple income up to €39,141: full entitlement. Same 7.6% phase-out.
• Per-child amount (2026 maximums): up to €2,580/year for children under 12, €3,283 for ages 12 to 15, and €3,516 for 16 and 17 year olds.
• Single-parent supplement (alleenstaande-ouderkop): up to €3,320 extra per year for sole-parent households.

The Belastingdienst's proefberekening tool gives you an exact figure once you enter income, partner status, number of children, and ages. Apply via Mijn toeslagen.

How the 30% ruling changes the math

Both kinderopvangtoeslag and kindgebonden budget are based on toetsingsinkomen, which uses your post-ruling taxable income. So a €100,000 gross salary under the ruling looks like roughly €70,000 income to the toeslagen system, which can keep families well into the eligibility window for both benefits even on what feels like a high gross.

Estimate carefully and update your income forecast in Mijn toeslagen if it changes during the year. The Belastingdienst reconciles the final amount against your annual tax return, and a too-low estimate can mean a year-end clawback.

Migration year specifics

In the calendar year you arrive, eligibility starts on your BRP registration date. Apply within three months of becoming eligible to avoid losing the early months. The Belastingdienst generally backdates the start to the registration date if you apply on time.

For the year of arrival, your toetsingsinkomen is calculated on a partial-year basis, which often makes the first toeslag-year more generous than later ones. After year one, the prior-year income (a known number) drives the assessment.

What none of these cover

• School tuition: NL public schools are free; international and private-school tuition is not reimbursed. Some employers cover this directly via expatriate packages.
• Au pairs: not childcare under the kinderopvangtoeslag rules unless the au pair is a registered gastouder.
• School holiday camps: only if run by a registered BSO (after-school care) provider with an LRK number.
• Pregnancy and maternity care: covered by the basisverzekering (see the health insurance guide), not by these family benefits.