The subsidy is paid straight to your Tusla-registered childminder or crèche, and they take it off your bill. It covers children from 6 months up to their 15th birthday.
Quick facts
- Universal
- €2.14 an hour, any income
- Income-assessed
- Up to €5.10 an hour
- Income limit
- Under €68,000 net (from 31 Aug 2026)
- Maximum rate
- Net income €34,000 or less
- Hours
- 45 a week working, 20 if not
- Ages
- 6 months to under 15
The two subsidies
- Universal subsidy: "€2.14 per hour for a maximum of 45 hours per week", for any family, no means test.
- Income-assessed subsidy: "If your reckonable income is less than €68,000 per year, you qualify for an income-assessed subsidy of up to €5.10 an hour (per child)." The rate depends on income, the child's age and how many children you have.
"If your reckonable income is €34,000 or less, you can get the maximum subsidy rates." The NCS website's calculator shows your exact rate.
What changed on 31 August 2026
"The lower income threshold increased to €34,000 (from €26,000)" and "The upper income threshold increases to €68,000 (from €60,000)". The multiple child discounts rose too.
"If you currently get an Income Assessed subsidy, the NCS will automatically recalculate your rate using the new discounts and income thresholds." If you're on the universal subsidy, check whether you now qualify for more.
How your income is counted
Reckonable income is your net family income after tax, PRSI and USC, usually for the previous tax year. "If you are parenting alone , only your reckonable income is calculated and assessed." A live-in partner's income counts; a parent or other adult you live with does not.
Deductions reduce it further: "A multiple child discount of €5,500 if you have 2 children under 15", and "A multiple child discount of €11,000 if you have 3 or more children under 15". Pension contributions and maintenance you pay also come off, and many welfare payments aren't counted.
How many hours
"Enhanced hours subsidy: If you (and your partner) are working, studying or training - you can get to up to 45 hours of subsidised childcare per week." "Standard hours subsidy: If you (and your partner) are not working, studying or training - you can get up to 20 hours of subsidised childcare per week."
"Hours spent in Early Childhood Care and Education (ECCE) or school are not deducted from your entitlement to subsidised hours under the National Childcare Scheme ."
How to apply
Apply on the NCS website with a verified MyGovID and your children's PPS numbers. You get a code called a CHICK to give your provider. The Parent Support Centre is on (01) 906 8530. Subsidies last a year and you're told when to renew.
If your income drops suddenly, you can ask for a new assessment. To challenge a decision, "You must request a review within 30 working days of the decision."
Common questions
How much is the National Childcare Scheme subsidy in 2026?
The universal subsidy is €2.14 an hour for up to 45 hours a week. The income-assessed subsidy is up to €5.10 an hour per child if your net family income is under €68,000.
What is the income limit for the National Childcare Scheme?
Reckonable (net) family income under €68,000 for the income-assessed subsidy, raised from €60,000 on 31 August 2026. The maximum rates apply at €34,000 or less.
Do I need to reapply after the NCS changes?
No. If you already get the income-assessed subsidy, the NCS recalculates your rate automatically.
Does ECCE reduce my NCS hours?
No. Hours in ECCE or school are not deducted from your NCS entitlement.
What age does the National Childcare Scheme cover?
Children from 6 months (24 weeks) up to 15. Children aged 15 do not qualify.