The daycare premium - monthly discount

Hi,

Never heard of this system. This is even surprising since it is not allowed to mention these daycare expenses as professional fees.

To obtain this tax reduction on your daycare expenses, you must meet several conditions:
- Your child is tax-dependent.
- You receive professional income or replacement income (unemployment, pensions, mutual benefits). If you receive a joint tax return and your spouse or legal co-worker receives professional or replacement income, the condition is met.
- The daycare or the welcoming is recognized, subsidized, controlled or placed under the supervision of a Belgian public institution (ONE, Kind en Gezin, Government of the German-speaking Community).

Remember to keep proof that you meet all of these conditions as well as proof of the costs incurred. Most nurseries give a certificate to parents, but this is not mandatory. Without this certificate, you can keep proof of the child's registration and payments made.

What discount?
- The tax reduction is 45% of the fees exposed over the year. Please note that the amount taken into account is capped at 11.20 euros per day. For example, if your child went to daycare for 200 days in 2018 at a cost of 15 euros per day, the 2019 tax reduction amounts to 1,008 euros (11.20 x 200 x 45%). If the nursery costs 9 euros per day, always for 200 days, then the tax reduction amounts to 810 euros (9 x 200 x 45%).
- If you receive a common tax return, the tax reduction is distributed between you and your legal spouse or cohabiting partner. Each receives a share of the reduction based on its share of the total reported income.