Message for parents subject to income tax as tax residents in Belgium, whose children are enrolled in an extracurricular activity or daycare.

Since January 1, 2021, the tax administration requires the use of a specific certificate model for childcare expenses: the 281.86 certificate (downloadable at the bottom of the page).

Principle of the tax reduction:

Any parent with taxable income in Belgium (salary, pension, unemployment benefits, etc.) and one or more dependent children can, under certain conditions, deduct childcare expenses for children under 14 years old.

This deduction entitles the parent to a 45% tax reduction on the amounts spent for childcare, with a ceiling of €14 per day of childcare per child.

This reduction is applied directly to the amount of tax due, rather than reducing the taxable base.

Activities/services eligible for this tax reduction:

• Extracurricular activities

• Friday afternoon daycare

• Swimming lessons

Note: Music lessons are not eligible for this tax reduction.

Procedure to obtain the certificate:

The certificate must be provided by APEEE Services. However, since only certain parents are eligible for this reduction, we issue these certificates upon request only.

The following procedure must be followed:

1. Complete your personal data and your child’s information electronically in section II (points 2 and 3 only) of the certificate model available for download below.

2. Submit this document electronically to the extracurricular service or daycare before February 21st at the latest.

Important: Do not sign the certificate before submitting it.

Thank you for adhering to this deadline, as we must electronically submit the certificate data to the tax administration before March 1st.

Find out more.