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Child budget (kindgebonden budget)

The child budget tops up the universal child benefit, but only if your income and assets are low enough. We explain who qualifies and what drives your amount.

Written by
Menno van der MadeHead of Tax - Tax Consultant
Reviewed by
Jessy te PaskeHead of Client Success
6 min readUpdated 6 August 2026

What is the child budget?

The child budget is a monthly allowance for parents of children under 18. The Belastingdienst pays it on top of the kinderbijslag, the universal child benefit.¹ The more you earn, the lower the amount. Go over the asset limit and the entitlement ends.

This page covers the child budget only. It is not the kinderbijslag, which the SVB pays to every parent regardless of income.⁶ It is also not the kinderopvangtoeslag, which repays part of registered childcare costs. We explain the differences further down this page.

Quick reference

In short

  • Income- and asset-tested: the child budget tops up the kinderbijslag for lower and middle incomes.¹

  • Usually automatic if you already receive another allowance. Otherwise you apply via Mijn toeslagen.¹

  • Stay under the asset limit on 1 January. The current figures are in the table below.

  • No fixed amount: your income, the number and ages of your children and single parenthood set it.

  • Report changes straight away: a new partner, moving in together or a move abroad can change your entitlement.³

Kinderbijslag, child budget or childcare allowance: which is which?

Only the child budget depends on your income. The Netherlands splits child support into three schemes. The kinderbijslag is a fixed amount per child, for every parent. The SVB pays it each quarter, whatever you earn.⁶ The child budget is the income- and asset-tested top-up from the Belastingdienst.¹ The kinderopvangtoeslag is different again. It repays part of the cost of registered childcare while you work or study.

These three are easily confused, and parents miss money they are entitled to. On the childcare side, see childcare allowance. For the universal benefit and its amounts, the SVB is the authority.⁶

Two parents kneel on the living-room rug as their baby takes its first steps between them
Once the child schemes are right, you can stop thinking about them.
SchemeWho pays itDepends on income?What it is for
KinderbijslagSVBNo, universalA fixed quarterly amount per child for every parent
Child budget (kindgebonden budget)BelastingdienstYes, income- and asset-testedAn extra allowance on top, for lower and middle incomes
KinderopvangtoeslagBelastingdienstYes, income-testedRepays registered childcare costs while you work or study(max hourly rate 2026: day care €11.23 · after-school care €9.98 · childminder €8.49)⁴
How the three Dutch child schemes compare (2026).

Do you qualify for the child budget?

You qualify if you get the kinderbijslag and your income and assets are low enough.¹ Four conditions, in plain terms:

— You receive the kinderbijslag for the child, or you maintain a child of 16 or 17.¹ — Your residence is in order. EU, EEA and Swiss nationals need no permit. Other nationalities need a valid residence permit that entitles them to benefits. — Your toetsingsinkomen is low enough. That is the income your allowance is tested against. We explain that term below. — Your assets on 1 January stay under the vermogensgrens, the asset limit. A minor child's assets count toward yours.²

Just arrived in the Netherlands? Then it is not always obvious whether your situation counts. Arrived this year? We check whether you already qualify and from which month.

LimitWithout a toeslagpartner (allowance partner)With a toeslagpartner (allowance partner)
Assets on 1 January (2026)€146,011€184,633
Income for the maximum amount (2026)up to €29,736up to €39,141 (above this the amount tapers off)
Assets on 1 January (2025)€141,896€179,429
Income for the maximum amount (2025)€28,406€37,545
Child budget income and asset limits, 2026 (2025 shown for comparison).²

How much child budget do you get?

There is no single figure. The Belastingdienst calculates your amount per situation. Your income, the number and ages of your children and single parenthood all count.¹ The maximum rises with each child, and again after a child turns 12 or 16.¹ Single parents receive an extra amount on top: the alleenstaande-ouderkop, or ALO-kop. That ALO-kop is an uplift on the per-child maximum, not a separate total.

As your toetsingsinkomen rises above the threshold in the table above, the amount tapers off to zero. The exact amounts change each year and depend on your household, so we publish no fixed table here. The Belastingdienst does the same and routes you to its proefberekening, its own calculator.⁵ Try it for your own figure, or let us check it with you.

What counts as your toetsingsinkomen?

Your toetsingsinkomen is your total assessed income for the year, your verzamelinkomen. If you have a toeslagpartner, your partner for allowance purposes, their income counts too.³ As it rises, your child budget falls. Your children's own income does not count.

This is where an international situation often goes wrong. Income you earn abroad usually still counts toward your toetsingsinkomen. Foreign assets count toward the asset limit. Leaving them out gives the Belastingdienst the wrong picture. An error here can mean too little now, or paying money back later.

How does a partner or moving in together change it?

With a toeslagpartner, their income and assets count toward your child budget. That can lower it or stop it altogether.³ Married or in a registered partnership? Then you always have a toeslagpartner. Otherwise, an adult registered at your address can become your toeslagpartner. That happens, for example, with a notarial cohabitation contract or a shared or acknowledged child. A joint pension partnership or joint ownership of the home you live in also counts.³ You can have at most one toeslagpartner. Since January 2025, a child or parent living with you no longer counts as your toeslagpartner.³

Become partners during the year? It counts from the first of the month after the change. A partner living abroad has separate rules. A household change is the most common reason a child budget changes unexpectedly. So if your household changes, check your child budget. How partnership works for tax, see moving in together and tax partnership.

From the adviser
“The child budget runs quietly in the background until something in your life changes. A partner moves in, you move abroad, your income jumps. That is the moment people forget to tell the Belastingdienst, and that is when a clawback starts. We catch those changes before they cost you.”
Jessy te PaskeHead of Client Success

Do you apply, or is it automatic?

You usually get the child budget automatically if you already receive another allowance.¹ The Belastingdienst notifies you once you qualify. No other allowance? Then you apply through Mijn toeslagen.¹ Is kinderbijslag paid for the child? Then the entitlement goes to the parent who has it in their name.¹ Do you maintain a child of 16 or 17 without kinderbijslag? Then you can claim it yourself.¹

The allowance is based on the data the Belastingdienst holds about you. Keep that data current and your amount stays correct. Report changes straight away: a new partner, a move or a jump in income. That way you receive the right amount now and avoid a terugvordering, a clawback of what you were paid. Already receiving healthcare allowance or rent allowance? The same income picture drives them all. No DigiD yet? You need one to sign in to Mijn toeslagen.

What is changing in 2027?

The 2027 amounts and limits are not final yet. Nothing changes for 2026. Is your income or your assets near today's limits? Then a small change next year could move you over the line. We update this page once the exact rules are published. Check your assets on 1 January and report any change in income or household.

Common questions about the child budget.

What is the difference between the child budget and the kinderbijslag?

The kinderbijslag is a fixed amount per child from the SVB, for every parent. It is the Belastingdienst's income- and asset-tested top-up added on top of that. Every parent gets the first. Only lower and middle incomes get the second.

Can I get the child budget as a non-Dutch national?

Yes, if your residence is in order. Nationals of the EU, EEA or Switzerland need no permit. Other nationalities need a valid residence permit that entitles them to benefits. The usual income and asset limits apply.

How much child budget will I get?

There is no fixed amount. It depends on your income, the number and ages of your children, and whether you are a single parent. The Belastingdienst proefberekening shows your exact figure.

Do foreign income or assets count?

Usually yes. Income you earn abroad counts toward your toetsingsinkomen. Assets held abroad count toward that limit too. Include them, or the Belastingdienst has the wrong picture of you.

Does moving in together affect my child budget?

It can. Once someone becomes your toeslagpartner, their income and assets count too. That may lower the amount or end it. Report the change and you avoid a clawback.

Do I have to apply, or is it automatic?

If you already receive another allowance, the child budget usually starts automatically. Otherwise you apply through Mijn toeslagen.

Why might I have to pay child budget back?

Because the allowance depends on the data the Belastingdienst holds about you. Does your income, partner or address change without a report from you? Then you can receive too much and must repay it later, a terugvordering.

¹ Belastingdienst, Kan ik kindgebonden budget krijgen? (voorwaarden, aanvragen, automatisch) · Accessed

² Belastingdienst, Hoeveel vermogen mag ik hebben om kindgebonden budget te krijgen? (vermogensgrenzen 2026) · Accessed

³ Belastingdienst, Toeslagpartner · Accessed

⁴ Belastingdienst, Wat verandert er in 2026 (Toeslagen) · Accessed

⁵ Belastingdienst Toeslagen, Proefberekening · Accessed

⁶ SVB, Kinderbijslag · Accessed

Child budget

Are you still receiving the right child budget?

We set out your income, assets and household. We check whether your amount fits your current situation. Then we file your tax return with you.

What's included

  • A dedicated advisor, in English or Dutch

  • Your income, assets and partner status checked together

  • One conversation, your whole tax picture