Childcare — Nanny, Afterschool Care and Costs

Forms of care and costs

The Kitabeitrag itself depends on the state and income — the right to a place and the application at the Jugendamt is described separately in the article Kita.

Tax deduction — Sonderausgaben

From 2025 onwards, you can deduct 80% of care costs as Sonderausgaben, maximum €4,800 per child per year (from a cost ceiling of €6,000). Conditions:
- child under 14 years old (or disabled),
- there is an invoice for the care,
- payment non-cash (bank transfer) — cash is not accepted.

Enter the deduction in your annual Steuererklärung, in the Sonderausgaben section.

Support with low income

With low income, the Jugendamt exempts you from the fee (with Bürgergeld/Wohngeld/Kinderzuschlag). Regardless of care costs, you are entitled to Kindergeld, and in the first year after birth Elterngeld. If rent strains your budget, also check Wohngeld — this is a housing allowance.