Childcare costs in Belgium 2026 — the tax reduction explained
Daycare, registered childminder, before- and after-school care, holiday camps, youth-movement camps: part of what you pay to have your children looked after comes back to you through a tax reduction. Here is the mechanism explained simply, with the exact figures for 2025 expenses (2026 return) and how not to miss anything.
⚠️ Indicative tax benchmarks (2025 income, 2026 return) — check with the FPS Finance.
This article is part of our family series. It complements our guides on child benefits and on the tax advantage of a dependent child. Here we focus on a single topic: what you get back on your childcare costs at tax time.
A tax reduction, not a deduction
This is the most misunderstood point, so let's clear it up right away. Your childcare costs are not subtracted from your taxable income (that would be a deduction). This is a tax reduction: the State gives you back a percentage of the costs paid directly, in the form of a lower tax bill.
In practice, three figures sum it all up:
A deduction lowers your taxable income: its effect depends on your tax bracket. A reduction, on the other hand, gives you a fixed percentage back — here 45% — whatever your income level. Simple and clear: 45% of what you paid (within the cap) comes back to you.
Which costs count (and which don't)
The care must be provided by an authorised childcare body. The list is broad: it isn't limited to the daycare around the corner.
| ✅ Costs that count | ❌ Costs that don't count |
|---|---|
| Daycare, care facility | Meals and drinks |
| Authorised childminder | Membership / registration fees |
| Before- and after-school care | Materials, supplies, clothing |
| Camps (sports, cultural, holiday) | Costs unrelated to the care itself |
| Youth-movement camps | Transport (unless included in the care fee) |
In other words: it is the cost of the care itself that qualifies for the reduction. Extras (meals, fees, materials) remain at your expense and do not enter the calculation.
Authorised bodies and the tax certificate
For your costs to be accepted, the body must be recognised or authorised. In practice, this covers the vast majority of official structures:
Each body gives you a tax certificate at the start of the year, summarising the number of days of care and the amounts. This document supports your reduction. Keep it: you carry the amounts over into your return and keep the certificate in case of an audit. No certificate = no reduction.
How to declare your childcare costs
Childcare costs are declared in the personal income tax return, in the section for expenses giving entitlement to a tax reduction (the "childcare costs" box). If you use Tax-on-web, the field is often pre-filled or to be completed from your certificate.
A simple worked example
Take the case of a 5-year-old looked after at daycare, then in after-school care. Over 2025, this comes to 150 days of care. Here is the calculation with the official figures.
| Step | Calculation | Amount |
|---|---|---|
| Cap per day and per child | — | €16.90 |
| Costs taken into account (150 days) | 150 × €16.90 | €2,535 |
| Tax reduction at 45% | €2,535 × 45% | €1,140.75 |
| Low-income single-parent variant (75%) | €2,535 × 75% | €1,901.25 |
In this case, the State gives you back €1,140.75 in tax (and up to €1,901.25 for a low-income single parent). If you paid more than €16.90 for some days, the excess changes nothing in the calculation: only the cap counts.
Trade-off with the "child under 3" tax supplement
One point to watch for the youngest children. On the tax-free allowance for a dependent child side, there is a specific supplement for a child under 3. But that supplement is granted only if you have not deducted childcare costs for that child.
For a child under 3, two options are mutually exclusive: either you claim your childcare costs (45% reduction), or you take the "under 3" supplement on the tax-free allowance. Generally, as soon as the childcare costs are significant, the reduction is more advantageous — but it depends on your situation. Tax-on-web often compares automatically, and the detail is in our article on the dependent child.