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What if a child arrives? Net pay, tax, nursery and family allowances in 2026
Updated on
Since 1 November 2026, withholding tax on pay has been calculated differently (Royal Decree of 27 September 2026). The calculations on this page still follow the previous rules: for pay received from 1 November, withholding tax and net pay may differ. Update in progress.
A first child increases the net pay of a single white-collar worker on €3,000 gross by €52.00 a month and reduces their tax by about €673 a year. Basic family allowances are worth €200.51 a month in Wallonia, €194.04 in Brussels and €190.66 in Flanders, with a birth allowance of €1,310.75 to €1,422.96.
On top of this come the tax reduction for nursery costs (45% of the costs, at most €17.30 a day for 2026 income) and, for the parents, birth leave or maternity leave.
Calculate what a child changes for you
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Family allowances 2026: amounts by Region
For the basic amount, family allowances depend on the Region where the child is domiciled, not on your salary. They are paid by the fund you choose in that Region.
| Region | Basic allowance per month | Birth: first child | Birth: subsequent children | Amounts since |
|---|---|---|---|---|
| Wallonia | €200.51 | €1,422.96 | €1,422.96 | March 2026 |
| Brussels | €190.23 (€194.04 for an only child) | €1,422.96 | €646.80 | March 2026 |
| Flanders (Groeipakket) | €190.66 | €1,310.75 | €1,310.75 | 1 September 2026 |
| German-speaking Community | to be confirmed | to be confirmed | to be confirmed | indexation suspended until 2028 |
In Wallonia, the basic allowance rises to €213.44 from age 18 to 24; in Brussels, to €206.98 from age 12. Social supplements are added when household income is modest: check your entitlements.
On the payslip and in your tax
Each dependent child increases your tax-free amount: €2,130 for one child, €5,130 for two, €11,440 for three (2026 income). Your employer takes this into account from the month after the birth, by lowering withholding tax (bedrijfsvoorheffing / précompte professionnel): it is an advance on the tax reduction.
| Gross per month | First child: net | First child: tax | Second child: net | Second child: tax | Third child: net | Third child: tax |
|---|---|---|---|---|---|---|
| €2,000 | + €35.56 | − €673 | + €0.00 | − €963 | + €0.00 | − €957 |
| €2,500 | + €52.00 | − €673 | + €86.00 | − €963 | + €91.61 | − €2,696 |
| €3,000 | + €52.00 | − €673 | + €86.00 | − €963 | + €229.00 | − €2,696 |
| €4,000 | + €52.00 | − €673 | + €86.00 | − €963 | + €229.00 | − €2,696 |
| €5,000 | + €52.00 | − €673 | + €86.00 | − €963 | + €229.00 | − €2,696 |
When withholding tax is already zero, an extra child no longer changes monthly net pay: the reduction then applies in your tax, and part of it can be refunded as a tax credit. The third child weighs more than the first two: the extra tax-free amount increases faster. For married couples or legal cohabitants, it is allocated to the partner with the higher taxable income.
Nursery and childminder: the childcare expenses reduction
For a child under 14 cared for by an approved or recognised childcare provider, you recover 45% of the costs in the following year’s tax, up to €17.30 a day per child for 2026 income. Example: 200 days of nursery at €25 cost €5,000; the reduction is €1,557.00, €1,665.99 with municipal tax. Keep the tax certificate from the childcare provider.
Leave for parents
- Birth leave (paternity or co-parent leave): 20 days to be taken within 4 months. The first 3 are paid by the employer, the other 17 by the health insurance fund (mutualité / ziekenfonds), at 82% of capped salary. At €3,000 gross, the leave costs about €58 net in total.
- Maternity leave: 15 weeks, paid by the health insurance fund at 82% of salary for the first 30 days, then at 75% of capped salary. At €3,000 gross: about €7,139 net for the 15 weeks.
- Parental leave: until the child is 12, 4 months full-time or the part-time equivalent, with an allowance from the National Employment Office (NEO).
Frequently asked questions
How much does a first child add to the payslip?
At €3,000 gross, a single white-collar worker gains €52.00 net a month, from the month after the birth, provided they report it to their employer. The second child adds a further €86.00.
How much family allowance for a baby in 2026?
The basic amount is €200.51 a month in Wallonia, €194.04 in Brussels for an only child and €190.66 in Flanders. A birth allowance of €1,422.96 (Wallonia, Brussels for the first child) or €1,310.75 (Flanders) is paid once.
Does the birth allowance depend on income?
No: it is a fixed amount per child, paid once by the family allowance fund of the Region where the child is domiciled. In Brussels, it is higher for the first child (€1,422.96) than for subsequent ones (€646.80).
Are nursery costs deductible?
Yes, through a tax reduction of 45% of the costs, up to €17.30 a day per child under 14 for 2026 income. The childcare provider must be approved, recognised or supervised, and give you a tax certificate.
In a couple, who counts the dependent child?
Married couples or legal cohabitants: the supplement automatically goes to the partner with the higher taxable income. De facto cohabitants: only one of the two parents counts the child, the one who declares the child as a dependant.
What next?
- Birth leave20 days: what the health insurance fund pays and what you lose.
- Maternity leave15 weeks: the net benefit from the health insurance fund.
- Parental leaveThe NEO allowance and your net pay, option by option.
- What if I switch to four-fifths?The real net loss from one day less a week.
Sources
Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.
- Calcul du précompte professionnel : annexe III de l’AR/CIR 92 et formule-clé 2026, FPS Finance.
- Loi du 15 juillet 2026 portant réforme de l’impôt des personnes physiques, published on 29 July 2026, Belgian Official Gazette. Cross-checked with: Attentia and Wolters Kluwer.
- Taux d’imposition, revenus 2025 et 2026, FPS Finance.
- Frais pour garde d’enfants (€17.30 a day for 2026 income), pension savings and donations, Wikifin (FSMA) (secondary source). Cross-checked with: Deg & Partners, BNP Paribas Fortis for pension savings.
- Wallonie : montants pour les enfants nés à partir de 2020, valables à partir de mars 2026, Parentia (approved family allowance fund).
- Bruxelles : montants à partir de 2020, valables à partir de mars 2026, Parentia (approved family allowance fund).
- Groeipakket : bedragen en betaaldata (amounts since 1 September 2026), Flemish authorities.
- Question on the indexation of family benefits (15 April 2026): indexation suspended until 2028, Parlement de la Communauté germanophone (secondary source).
- Kindergeld (family allowances of the German-speaking Community), Ostbelgien Familie.
- Votre plafond salarial en cas d’incapacité de travail, de maternité ou de congé de naissance (amounts as of 1 September 2026), NIHDI.
- Repos de maternité pour les salariées ou les chômeuses, National Institute for Health and Disability Insurance (NIHDI).
- Demande d’indemnités pour le congé de naissance (20 days, 82%, withholding tax of 11.11%), Solidaris (secondary source).
- Tout ce que vous devez savoir sur le congé parental (1 October 2024), Institut pour l’égalité des femmes et des hommes.