How zorgtoeslag works in 2026
Everyone who lives or works in the Netherlands must have Dutch basic health insurance, and the premium is around €158 a month. Zorgtoeslag is the benefit that offsets part of that premium for households with a modest income. It is paid monthly by the Belastingdienst Toeslagen, and you have to apply for it yourself. Nobody enrols you automatically.
You qualify in 2026 if:
- you are 18 or older and have Dutch basic health insurance;
- your household taxable income is at most €40,857 (single) or €51,142 (with a toeslagpartner);
- your savings and investments on 1 January 2026 are at most €146,011 (single) or €184,633 (with a partner).
The maximum is about €129 a month for a single person and about €246 a month with a partner. Above an income of €29,736 the benefit shrinks with every extra euro and reaches zero at the income limit. Your nationality and how long you have been in the country make no difference.
What the 30% ruling changes here
Your income for toeslagen is your taxable income, the toetsingsinkomen. With the 30% ruling the tax-free allowance is left out of that figure, which sounds promising. But the ruling's salary norm keeps your taxable salary at or above €48,013 in 2026, and that is already above the single income limit of €40,857. So a single person on a normal ruling does not qualify on salary alone.
The ruling does help in two cases. Under-30s with a qualifying master's degree have a lower norm of €36,497: at €50,000 gross with the full ruling their taxable income is €36,497, under the limit, and the estimate is about €52 a month. And a household where the ruling holder's partner has little or no income can stay under the joint limit of €51,142. In both cases the benefit usually ends when the ruling ends, because the taxable income jumps to the full gross. Plan for both changes at once.
A worked example. Single, taxable income €30,000, savings €20,000. Under both limits. Estimated benefit about €126 a month, about €1,510 a year. With a partner and a joint taxable income of €40,000, the estimate is about €129 a month.
Applying and what to watch
- Apply at toeslagen.nl with your DigiD. The benefit is paid in advance each month based on your estimated income, and settled once your actual income is known. If you underestimate your income you have to pay some back, so update the estimate when your salary changes.
- You can apply for a year until 31 December of the following year. A claim for 2025 is still possible until 31 December 2026.
- Your partner's income counts, even if only one of you is insured in the Netherlands.
- The same income test applies to the child budget (kindgebonden budget) and, with different limits, to the rent benefit (huurtoeslag). Read more in Toeslagen explained for internationals.
Questions people ask
Am I entitled to zorgtoeslag as an expat?
Yes, if you live in the Netherlands, have Dutch basic health insurance, are 18 or older, and your household income and assets are under the 2026 limits. Nationality does not matter. People who are insured abroad, for example some EU cross-border workers, are outside the scheme.
Does the 30% ruling count as income?
Only the taxable part of your salary counts, so the tax-free allowance is left out. But the salary norm keeps a ruling holder's taxable salary at or above €48,013 in 2026, which is already above the single income limit of €40,857. In practice the ruling only helps under-30s with a qualifying master's degree (norm €36,497) and households where the partner earns very little.
I arrived in the middle of the year. Do I get a full year?
You get the benefit for the months in which you were insured in the Netherlands, but the income test uses your full-year income, including what you earned abroad before arriving. Fill in the whole year's figure, not only the Dutch part.
What if my income turns out higher?
The benefit is settled after the year on your real income. If you received too much, you pay the difference back. It is safer to estimate a little high and receive a top-up than the other way round.