The four toeslagen at a glance
| Benefit | For | Income limit 2026 | Asset limit 2026 |
|---|---|---|---|
| Zorgtoeslag healthcare | Everyone 18+ with Dutch basic insurance | €40,857 single €51,142 partners | €146,011 / €184,633 |
| Huurtoeslag rent | Tenants of self-contained housing | No hard limit, phases out above €23,425 / €31,500 | €38,479 / €76,958 |
| Kinderopvangtoeslag childcare | Working or studying parents using registered childcare | No limit, the percentage falls with income | None |
| Kindgebonden budget child budget | Parents receiving kinderbijslag | Reduced above €29,736 / €39,141 | €146,011 / €184,633 |
All four share the same rules of the game: they are based on your household taxable income (toetsingsinkomen) for the whole year, your partner's income counts, they are paid monthly in advance on an estimate and settled afterwards, and you apply at toeslagen.nl with your DigiD.
Zorgtoeslag: the healthcare benefit
Dutch basic health insurance is mandatory and costs around €158 a month. Zorgtoeslag offsets part of that. In 2026 the maximum is about €129 a month single and about €246 a month with a partner. The benefit shrinks as income rises above €29,736 and reaches zero at €40,857 (single) or €51,142 (partners). Savings and investments on 1 January must stay under €146,011 or €184,633.
Two things internationals get wrong. First, the income test uses your whole year's income, including what you earned abroad before arriving. Second, the 30% ruling helps less than people hope: only the taxable part of your salary counts, but the salary norm keeps that at €48,013 or more, above the single limit. It can still work for under-30s with the lower norm and for households where the partner earns little. Check your own situation →
Huurtoeslag: the rent benefit
Since 2026 there is no longer a hard rent ceiling or a hard income ceiling. Instead the benefit is calculated on rent up to €932.93 a month (€498.20 if everyone in the household is 18 to 20) and phases out gradually above an income of €23,425 single or €31,500 for a multi-person household. The asset limit is strict: €38,479 single, €76,958 with a partner, on 1 January.
The housing must be self-contained: your own front door, kitchen, toilet and shower. A room in a shared flat usually does not qualify. Given the income limits, huurtoeslag mostly matters for students, part-timers, people between jobs and the first months after arrival.
Kinderopvangtoeslag: the childcare benefit
If both parents work or study and the child goes to registered childcare, the government refunds a percentage of the cost, up to a maximum hourly rate: €11.23 for daycare, €9.98 for after-school care, €8.49 for a registered childminder, and for at most 230 hours a month per child. The percentage is 96% of the capped rate for household incomes up to €56,412 and slides down to 36.5% for the first child at very high incomes. There is no asset test. Near-free childcare for all working parents is planned for 2029.
The benefit goes through the toeslagen system, so the same advance-and-settle rule applies. Always pass on a change in hours or income during the year.
Kindgebonden budget and kinderbijslag
These are two different things. Kinderbijslag (child benefit) comes from the SVB, is not income-tested, and pays per child per quarter: €298.40 for ages 0 to 5, €362.35 for 6 to 11 and €426.29 for 12 to 17 from July 2026. Apply at the SVB when you register your child in the Netherlands.
Kindgebonden budget (child budget) is the income-tested top-up from the Belastingdienst: up to €2,580 per child per year, plus €724 for a child aged 12 to 15 or €964 for 16 to 17, and a single-parent top-up of €3,416. It is reduced by 7.60% of income above €29,736 (single) or €39,141 (partners) and has the same asset limit as zorgtoeslag. If you get kinderbijslag and your income is modest, you usually get this automatically once you have any other toeslag. Otherwise, apply.
How the system works, and how not to get burned
- You apply, with an estimate. The Belastingdienst pays monthly in advance based on the income you expect. After the year it compares that with your real income from your tax return.
- Too much received means paying back. No fine if you were honest, but an unwelcome letter. Estimate a little high, update the estimate the month your salary changes, and you will get a top-up instead.
- Your partner counts. A toeslagpartner is your spouse, registered partner, or someone you live with under certain conditions (a contract, a child, a joint home). Their income and assets count even if they are insured abroad.
- Late is fine. You can apply for year X until 31 December of year X+1. A claim for 2025 is possible until 31 December 2026. Many internationals can claim their first year retroactively.
- Leaving the Netherlands? Stop the toeslagen the month you deregister. Payments after that date have to be repaid.
Questions people ask
Can expats get toeslagen?
Yes. Toeslagen depend on where you live, your income and your assets, not on nationality. You need to be registered in the Netherlands, have a BSN and a DigiD, and stay under the limits for the specific benefit. Some residence permits carry conditions about public funds; check yours with the IND before applying if you are not an EU citizen.
I arrived in the middle of the year. Does my foreign income count?
Yes. The income test uses your worldwide income for the whole year, including the months before you arrived. You receive the benefit only for the months you qualified, but the test is on the full year.
Do I have to pay toeslagen back?
Only the part you received above what your real income entitled you to. There is no fine as long as you updated your details honestly. Estimate a little high rather than low.
Coaching and education, not regulated advice. The Belastingdienst Toeslagen decides the actual amounts.