When are you no longer entitled to healthcare benefit?

What is healthcare benefit precies?

Healthcare benefit is a benefit from the Belastingdienst (Dutch tax authority)/Toeslagen aimed at helping people with lower income pay for their health insurance. The benefit is income-dependent: the lower your income, the higher the healthcare benefit you can receive. If your income rises above a certain limit, you are no longer entitled.

Healthcare benefit is paid out as a monthly advance based on your estimated income. At the end of the year, the Belastingdienst (Dutch tax authority) settles based on your actual income. If you have received too much, you have to pay back — sometimes a substantial amount.

The income limits for healthcare benefit in 2026

The Belastingdienst sets the income limits each year. For 2026 the following limits apply (based on your assessable income, toetsingsinkomen):

Are you just below the limit? Keep in mind that a pay rise, a benefit payment, overtime or an extra job can push your assessable income above the limit. Always check this in time via Mijn Toeslagen.

The assets limit: your savings also count

Many people don't know that your savings and investments (box 3 wealth) also affect your healthcare benefit. If on 1 January of the benefit year you have more wealth than the allowed limit, you are not entitled to healthcare benefit — even if your income is low.

The wealth of any benefit partner is fully included. If your partner has substantial savings, this can cause you to lose entitlement to healthcare benefit — even if you yourself have little.

When does your entitlement to healthcare benefit end?

There are several situations in which your entitlement to healthcare benefit automatically ends or can be stopped:

1. Income rises above the limit

The most common reason. If you get a pay rise, a new job with a higher salary, or start as a self-employed person with more turnover, your assessable income can exceed the limit. The Belastingdienst discovers this at the final settlement — and you have to pay back the advance you received too much.

2. Wealth above the limit

As described above: if on 1 January of the benefit year you have more box 3 wealth than allowed, you are not entitled to healthcare benefit for that entire year.

3. You get a benefit partner

Are you moving in together, getting married or entering a registered partnership? Then your partner's income and wealth count too. If your combined income or wealth exceeds the limit, your entitlement to healthcare benefit ends. Always report changes in your living situation directly via Mijn Toeslagen.

4. You emigrate or live abroad temporarily

Healthcare benefit is only for people insured in the Netherlands. If you leave for abroad or are continuously outside the Netherlands for longer than a certain period, your entitlement ends. This also applies if you deregister from the BRP (Personal Records Database).

5. No basic insurance anymore

Healthcare benefit is linked to your Dutch basic insurance. If you cancel your health insurance — even temporarily — you are not entitled to healthcare benefit for that period. In addition, you risk a fine from the CAK.

6. You fall under a scheme from your employer

Did your employer pay your entire health insurance premium via an allowance or collective scheme? Then the Belastingdienst (Dutch tax authority) can determine that you are not entitled to healthcare benefit. This applies particularly to certain categories of government personnel.

Received too much healthcare benefit: what now?

Each year the Belastingdienst (Dutch tax authority) sends a definitive calculation of your benefits — the definitive allocation. If it turns out that you have received too much (because your income or wealth was higher than estimated), you receive a reclaim decision. You have to pay back this amount.

What can you do to prevent this? Adjust your income estimate via Mijn Toeslagen as soon as you know your income is rising. You can also stop the benefit yourself. This prevents a large amount being suddenly reclaimed.

Adjusting your income estimate: how it works

Via Mijn Toeslagen (toeslagen.nl, log in with DigiD) you can adjust your income estimate at any time. Always do this:

• When you start a new job with a higher salary
• When, as a freelancer, you expect more turnover than previously estimated
• When you move in together or get married
• When you receive a benefit payment that wasn't included before
• When your partner alimony changes

The adjustment does not apply retroactively. The sooner you report it, the smaller the chance of a large reclaim afterwards.

Stopping healthcare benefit: when and how?

Do you think you are actually not entitled to healthcare benefit this year? Then stop the benefit yourself in good time. You can do this via Mijn Toeslagen — you select the benefit year and stop the benefit from the current month. Not sure? Then you can also raise your income estimate to an amount above the limit; the benefit is then automatically set to zero.

Healthcare benefit and your tax return: how they connect

Your entitlement to healthcare benefit and its final amount are definitively determined after your tax return. The Belastingdienst uses your definitive aggregate income (as it follows from your tax return) as the assessable income for your benefits.

This means that a correct tax return has a direct effect on your benefits. Deductions you forget — such as healthcare costs, gifts or mortgage interest deduction — can lower your aggregate income. That can in turn mean that you are (after all) entitled to healthcare benefit, or that your benefit turns out higher than expected.

The reverse is also true: extra income or a correction from the Belastingdienst (Dutch Tax Authority) on previously filed tax returns can raise your assessable income and cause a reclaim of healthcare benefit.

Practical tips to prevent problems

• Keep your income estimate current — adjust it as soon as your situation changes, also mid-year.
• Always file your tax return on time — a late or incorrect tax return can lead to a higher definitive allocation and reclaim.
• Check your benefit partner — when living together the income and wealth of your partner count. People forget this regularly.
• Note box 3 wealth on 1 January — if at the end of December you have a large sum in your account, this counts for the new benefit year.
• Keep your decisions — for objections or queries you need the original allocation decisions.
• Have your tax return checked — a missed deduction can make your assessable income unnecessarily high, with the result that you don't get healthcare benefit while you are actually entitled.

Need help with benefits or tax return?

The connection between your tax return and your benefits is unclear to many people. A mistake in your tax return can have an impact for months on your healthcare benefit, rent benefit or child-related budget. We help residents of Zaanstad — in Zaandam, Krommenie, Assendelft and surroundings — to get this right.

Whether it's your annual income tax return, applying for a preliminary tax refund for your owner-occupied home, or checking that your benefits are correct: we do it for you. Fixed price, no surprises.