1. Direct allowances — regionalized system

Belgium regionalized its family policy under the 6^th State Reform that took effect in 2019. Each region runs its own family allowance regime, with a different name and paying fund:

• Flanders: Groeipakket (growth package) managed by FONS
• Wallonia: Walloon family allowances managed by FAMIWAL
• Brussels-Capital: Brussels family allowances managed by FAMIRIS (joint community commission) or KidsLife (private body by choice)
• German-speaking Community: Kindergeld managed by DGNRW

Flanders — Groeipakket

The Flemish Groeipakket combines several components:

Wallonia — FAMIWAL

System modulated by sibling rank and household income:

• 1^st child: ~€165/month
• 2^nd child and beyond: ~€204/month
• Single-parent supplement: +€50/month under conditions
• Low-income supplement: +€30 to +€70/month

Brussels — FAMIRIS

Regime similar to Wallonia for children born from 1 January 2020. For children born earlier, the former federal regime continues to apply (transitional until age 25).

2. Family tax credits & deductions

The Belgian tax system grants several family benefits, mainly via the increased tax-exempt threshold and the childcare tax credit.

Increased tax-exempt threshold

Each dependent child increases the income-exempt threshold:

Disabled children count twice. An additional increase applies to children under 3.

Childcare tax reduction

Childcare expenses for children under 14 (18 for disabled children) are tax-deductible:

• Daily cap: €16.40 per care day per child (2026 amount)
• Conditions: care organized by daycare, school, licensed center, or person licensed by ONE / Kind & Gezin
• Reduction rate: 45% of deductible amount (uniform rate since 2021)

Employment bonus for low-income families

An increased work bonus exists for low-income single parents, granting an additional refundable tax credit.

3. Parental leave types

Belgium offers a structured system around maternity leave, birth leave (paternity), and parental leave, complemented by adjustment schemes like time credit.

Maternity leave

15 weeks (17 for multiple births): 6 weeks prenatal (1 mandatory) + 9 weeks postnatal mandatory. Compensation by the mutuality (INAMI):

• First 30 days: 82% of capped gross salary
• From day 31: 75% of capped gross salary

Birth leave (former paternity leave)

Since 2023, 20 days for births or adoptions (vs 10 days before 2021). Compensation: first 3 days paid by employer at 100% of salary, then 17 days paid by mutuality at 82% of capped salary. Must be taken within 4 months of birth.

Parental leave

Each employed parent has the right to 4 months of parental leave per child, taken before the child turns 12. Three formats:

• Full suspension (4 months full-time)
• Half-time reduction (8 months)
• 1/5^th reduction (20 months)

Compensation by ONEM: ~€890/month in full suspension, proportional amounts under reduction.

Time credit with care reason

Beyond parental leave, possibility of time credit with care reason up to 51 months to care for children under 8, compensated by ONEM (under seniority conditions).

4. Childcare subsidies

Belgium combines a structured care network (daycares, childminders) with tax benefits and regional subsidies for young children’s care.

Licensed daycares

The sector is organized by Kind & Gezin in Flanders, ONE (Office of Birth and Childhood) in the French Community. Income-based sliding tariffs:

• Flanders: €5.15 to €31.84/day by income (subsidized)
• Wallonia / Brussels: €1.90 to €39/day by income (PFP = Parental Financial Participation)

Childminders

Alternative to daycare, the licensed childminder applies the same PFP tariffs. The autonomous childminder freely sets prices (average €25-30/day).

Out-of-school care (ATL)

For school-aged children, before/after-school and holiday care is organized by municipalities via ATL (Out-of-School Time). Symbolic tariffs (€0.50 to €3/hour).

Employer childcare vouchers (titres-services)

Service vouchers and ALE checks don’t cover childcare per se but can be used for household help, lightening the global burden on parents. 20% tax reduction on service vouchers (annual cap).

Company daycare

Employers can create a company daycare or reserve spots in a partner facility. Costs are 100% deductible as business expenses, with no employer cap.