The National Childcare Scheme pays a subsidy directly to your childcare provider, at either a flat universal rate everyone can get, or a higher income-assessed rate if your family's reckonable income is under the threshold. This calculator estimates your income-assessed rate, and includes the 31 August 2026 change that raises the qualifying threshold from €60,000 to €68,000, letting more families in.
The universal subsidy — €2.14/hour for up to 45 hours a week — is available to every family regardless of income. If your reckonable income (net family income, minus tax, PRSI and USC, minus the Multiple Child Discount for 2+ children under 15) is under €60,000 (€68,000 from 31 August 2026), you can apply for the income-assessed subsidy instead, which reaches as high as €5.10/hour for a child under 1 at the very lowest incomes. The Department states the rate falls as income rises between €26,000 (maximum rate) and the ceiling, without publishing the exact formula — this calculator uses a straight-line estimate between those two published points.
No — treat it as an estimate. The Department publishes the maximum rate (at €26,000 reckonable income or below) and the floor (the €2.14 universal rate once you're over the ceiling), and says the rate falls between them as income rises, but doesn't publish the exact curve. This calculator interpolates a straight line between the two published points, the same approach every independent NCS calculator takes — apply via ncs.gov.ie for your binding figure.
The income-assessed threshold rises from €60,000 to €68,000 reckonable income, and the Multiple Child Discount increases from €4,300 to €5,500 (two children) and from €8,600 to €11,000 (three or more), qualifying more families and increasing existing subsidies.
Your combined net family income (or sole income for a single parent) after Income Tax, PRSI and USC, minus allowable deductions like pension contributions and the Multiple Child Discount. It's not your gross salary.
You qualify for up to 45 hours (enhanced) a week if you or your partner work, study, or train; otherwise you're limited to 20 hours (standard) a week regardless of your subsidy rate.
Figures are estimates for informational purposes only, based on the assumptions you enter, and are not tax advice. Consult a tax advisor or Revenue.ie before making financial decisions.