Healthcare allowance — how much do I get?
Exact monthly amount based on your collective income + partner. Including phase-out at higher income + 2026 threshold.
Estimate your healthcare allowance
Belastingdienst pays a monthly contribution toward your health insurance if your income (and wealth) stay under their thresholds. Numbers update live.
Monthly healthcare allowance
€0
estimated for 2026
Per year
€0
Status
Maximum allowance
Lost per €1k extra income
0
Where your income lands
You
€0
€25k
€38,5k
Wealth check OK
Indicative 2026 thresholds (projected from 2025 official values). The actual entitlement uses your toetsingsinkomen as defined by Belastingdienst (includes Box 2/3 grossed values). Information, not advice.
In short
Healthcare allowance is a contribution toward your health insurance costs. Right 2026: 18+, NL-insured, income below limit. Max amounts 2026: €127/mo single (€1,524/yr), €243/mo partners combined (€2,916/yr). Income limits: €38,000 single, €48,000 partners (collective income). Wealth limit: €141,000 single, €179,000 partners on 1 January. Threshold where phase-out starts: €25,092 single / €31,832 partners — up to that limit you get the full amount. Above, the allowance phases out by 13.5% per extra euro of income: every €1,000 more income costs you €135 healthcare allowance/year. At €38,000 single / €48,000 partners the allowance is fully phased out. Apply via Mijn Toeslagen with DigiD — application possible up to 1 year retroactively, so check old years. 2026 rule of thumb: at €30,000 income single you get ~€65/mo healthcare allowance = €780/yr. At minimum wage (~€28,000) nearly max. At modal income (~€45,000): zero.
You enter
- Collective income 2026 (estimated) — Box 1 + Box 2 + Box 3 total before deductions. Employment: gross wage. ZZP: profit. Pension: AOW + supplementary.
- Fiscal partner yes/no — Married, registered, cohabiting with child/owned home. Determines income limit (€38k or €48k).
- Partner income (if applicable) — Added to your income for the test.
- Wealth on 1 January — Savings + investments minus debts. Above €141k single / €179k partners = no allowance (firm).
- Age 18+ — Under 18: no right (health insurance is free). At 18 allowance starts the moment you apply.
You get back
- Healthcare allowance per month — What Belastingdienst pays around the 20th of the month.
- Healthcare allowance per year — 12 × monthly amount. On year-change: pro-rata from month of change.
- Distance to cutoff — How much your income can rise before you reach zero. Relevant for salary negotiation.
- Loss per extra euro of income — 13.5% of each extra euro. On €1,000 raise: €135 less healthcare allowance.
The math behind it
Healthcare allowance 2026 = max amount − (0.135 × (income − threshold))
Single:
• Max: €1,524/yr (€127/mo)
• Threshold: €25,092
• Cutoff: €38,387
• Formula: max(0, €1,524 − 0.135 × (income − €25,092))
Partners:
• Max: €2,916/yr (€243/mo)
• Threshold: €31,832
• Cutoff: €53,426
• Formula: max(0, €2,916 − 0.135 × (joint income − €31,832))
Calculation is per calendar year; payout monthly upfront (~20th). Wealth limit €141k single / €179k partners on 1 January is a firm boundary — above that 0, regardless of income.
Single:
• Max: €1,524/yr (€127/mo)
• Threshold: €25,092
• Cutoff: €38,387
• Formula: max(0, €1,524 − 0.135 × (income − €25,092))
Partners:
• Max: €2,916/yr (€243/mo)
• Threshold: €31,832
• Cutoff: €53,426
• Formula: max(0, €2,916 − 0.135 × (joint income − €31,832))
Calculation is per calendar year; payout monthly upfront (~20th). Wealth limit €141k single / €179k partners on 1 January is a firm boundary — above that 0, regardless of income.
Worked example
Three scenarios 2026:
(1) Lisa — single, €28,000 income, €5,000 savings:
Income above threshold (€25,092) + €2,908 = phase-out just begun.
Allowance = €1,524 − 0.135 × (€28,000 − €25,092) = €1,524 − €393 = €1,131/yr = ~€94/mo.
(2) Tim — single, €36,000 income, €120k savings:
Income between threshold and cutoff.
Allowance = €1,524 − 0.135 × (€36,000 − €25,092) = €1,524 − €1,473 = €51/yr = ~€4/mo.
Wealth < €141k = still entitled.
(3) Sara & Tim partners — €55,000 joint, wealth €200k:
Wealth > partner limit €179k = €0 healthcare allowance, regardless of income. Option: bring wealth below limit before 1 January via large purchase, debt payoff, or pension deposit. E.g., €25k extra into lijfrente lowers Box 3 wealth + gives €9,000 tax deduction → allowance back + IB benefit.
(1) Lisa — single, €28,000 income, €5,000 savings:
Income above threshold (€25,092) + €2,908 = phase-out just begun.
Allowance = €1,524 − 0.135 × (€28,000 − €25,092) = €1,524 − €393 = €1,131/yr = ~€94/mo.
(2) Tim — single, €36,000 income, €120k savings:
Income between threshold and cutoff.
Allowance = €1,524 − 0.135 × (€36,000 − €25,092) = €1,524 − €1,473 = €51/yr = ~€4/mo.
Wealth < €141k = still entitled.
(3) Sara & Tim partners — €55,000 joint, wealth €200k:
Wealth > partner limit €179k = €0 healthcare allowance, regardless of income. Option: bring wealth below limit before 1 January via large purchase, debt payoff, or pension deposit. E.g., €25k extra into lijfrente lowers Box 3 wealth + gives €9,000 tax deduction → allowance back + IB benefit.
How to read the result
- Threshold + phase-out, not all-or-nothingUp to €25,092 single / €31,832 partners you get the full amount. Above, 13.5% phase-out per euro. Not just at €38k cutoff: you lose every euro between threshold and cutoff.
- Wealth on 1 January is firm€141k single / €179k partners. On exceeding: zero allowance, regardless of income. End-December tip: temporary large purchase, debt payoff, or pension deposit brings wealth below limit.
- On salary raise: know marginal effectEvery €100 gross raise = €13.50 less healthcare allowance. Plus 36.97% wage tax. Plus employment credit phase-out. Effective marginal rate in phase-out zone: ~57%. Keep in mind when your employer offers a raise.
- Application 1 year retroactiveIn May 2026 application for 2025 still possible. Forgotten = free money lost. Check old years. Belastingdienst won't tell you what you're missing.
- Income estimation: conservative is saferEstimate a few hundred too high → year-end refund. Too low → clawback that hurts. With variable ZZP income: estimate based on previous year + indexation.
Key terms
- Collective income
- Box 1 + Box 2 + Box 3 income. What Belastingdienst uses for allowance tests. Not the same as taxable income.
- Threshold
- Income amount where phase-out starts: €25,092 single / €31,832 partners. Below = full allowance.
- Cutoff
- Income amount above which allowance becomes zero: €38,387 single / €53,426 partners.
- Wealth limit
- Savings + investments minus debts on 1 January. Above €141k single / €179k partners = no allowance.
- Standard premium
- Average health insurance premium on which max allowance is based. 2026: ~€1,798/yr. Actual premium can be slightly higher or lower.
- Mijn Toeslagen
- Belastingdienst portal for applying + changes. Login DigiD. Report changes within 4 weeks.
Frequently asked
Does my health insurance change my allowance?
No. Healthcare allowance is based on the standard premium (average of all insurers). Whether CZ, VGZ, Menzis or a niche player: allowance is the same. But: a cheaper policy means allowance covers a larger % of your actual premium.
Do I get allowance if I work abroad?
Only if registered in NL with NL health insurance. Cross-border (live DE/BE, work NL): usually yes. Digital nomad, >8 mo abroad without NL insurance: no. On doubt: SVB social security desk confirms status.
What if I marry or divorce mid-year?
Report partner-status change within 4 weeks. Until marriage: filing as single. From marriage: partner test. Belastingdienst recalculates in May next year. Risk: marrying + joint above partner income limit = possible clawback of first months' allowance. Avoid by reporting immediately.
30% ruling expat — do I get healthcare allowance?
Yes, if 18+, NL-insured, below income limit. 30% ruling works in your favor: only collective income after 30% deduction counts for allowance test. Example: gross €55,000 with 30% ruling = collective income ~€38,500 = you get phasing-out allowance you'd otherwise not get. Many expats leave this on the table.
What if I received too much healthcare allowance?
Final assessment in May next year. Too much = repay, up to 12-month payment plan possible. Allowance-affair context: call Social Safety Net Team 0800-2358-358 free — they can suspend assessment + arrange custom. No interest on overpayment until 1 May.
Complex situations
Edge cases that typical net-pay tools skip but actually matter for a real Dutch tax situation. Each one assumes the basic case above and tells you what changes.
30% ruling expats — often filled in wrongly
With 30% ruling: question is whether you report collective income after the 30% deduction (correct) or the gross amount (wrong). Belastingdienst form asks collective income, not gross. Effect: expat with €100k gross + 30% → collective income €70k → possibly entitled to healthcare allowance. Many expats enter gross and miss this. Tip: check your latest assessment (showing collective income) and compare with what you entered in Mijn Toeslagen.
Volatile ZZP profit — estimate carefully
With ZZP profit between €25k-€38k you're in healthcare allowance phase-out zone. Small profit difference = big allowance difference. Example: estimate profit €30k → allowance €863/yr. Actual €33k → allowance €459. Difference: €404 to repay after May assessment. Strategy: estimate higher than expected (conservative) → year-end refund instead of clawback. Or: adjust mid-year via Mijn Toeslagen on YTD figures (June and October checkpoints).
Wealth just above limit — December tactic
Wealth on 1 January decides for the whole year. Crossing the €141k single / €179k partners limit fully loses healthcare allowance (~€1,500/yr). Legitimate tactics to temporarily lower wealth: (1) Make large purchase end of Dec (car, renovation deposit, vacation prepay). (2) Temporarily pay off debt + take out again end of January. (3) Lijfrente deposit (deductible + removes from Box 3). (4) Park money at family member (gift ≤ €6,890 annual exemption, or formal loan with interest). What NOT: sham transactions (money out 31 Dec + back 2 Jan). Tax Office can reverse these on “clear tax motivation”.
Student with side job — AOW-age parents
Student with side job + still at parents' address: complex. Deciding factors: (a) Are you separately registered in BRP? (b) Do you have own health insurance or co-insured? (c) For allowance purposes, are you independent or allowance-partner-with-parents? Rule of thumb: registered at own address + own health policy = single declaration. Living with parents + co-insured = parents report your income in their return. Watch out: double-declaration (your healthcare allowance + you in parents' KGB) is risky — check one unambiguous status.
Reaching AOW age — allowance continues
From AOW age (67 yrs 3 mo in 2026) healthcare allowance continues, provided income below limit. AOW income counts for collective income. Modal AOW + supplementary pension €1,500/mo = ~€24,000/yr = full healthcare allowance. At €3,000/mo pension = ~€36,000/yr = limited allowance. Tip 60+ years: have your healthcare allowance re-tested annually around AOW age — pension payout changes can mean different allowance position. AIO supplement (for partial AOW) is separately applicable at SVB.
What this tool doesn't do
This tool calculates healthcare allowance based on Belastingdienst 2026 formulas. Many complex situations are worked out above. Out of scope: healthcare allowance on long-term abroad stay (different rules), municipal supplements for low-income, specific rules for incarcerated persons. For your actual application: Mijn Toeslagen via DigiD.