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Estimate your Child Care Subsidy entitlement and out-of-pocket costs
Use this CCS calculator to work out how much Child Care Subsidy you may be eligible for. Enter your family income, activity hours and type of approved care to estimate your subsidy percentage and weekly gap fee. Results are an estimate based on current Services Australia rates.
Use the income estimate reported to Services Australia. $0 is a valid estimate.
Enter children in the higher-CCS ranking order shown by Services Australia, with the eldest first. For twins or children with the same birthday, use the order on your CCS assessment. This annual estimate holds the entered age and under-6 status constant, so model periods before and after a sixth birthday separately.
Child 1
The 2026–27 hourly cap for this arrangement is $15.19. Fees above it remain your gap fee.
All eligible families get 72 hours. More than 48 hours for each parent/carer gives 100 hours.
Standard subsidy percentage
83.70%
Annual CCS entitlement
$19,828
Estimated annual gap fee
$3,869
Subsidised hours
100 hours/fortnight
30 hours/week used
Estimated fee reduction during the year
$18,836
This assumes the default 5% CCS withholding ($991). It is held for annual balancing and your own withholding setting can differ.
Estimate only: actual CCS depends on eligibility, attendance, provider session reports and final assessed income.
The subsidy applies to the lower of your provider's fee and each child's hourly rate cap. Centre-based care and outside school hours care have different caps for children below school age and school-age children.
Every eligible family gets at least 72 subsidised hours a fortnight. 100 hours can apply where each parent/carer has more than 48 recognised participation hours, Services Australia has approved a relevant exception, or for an Aboriginal and/or Torres Strait Islander child voluntarily identified to Services Australia.
Your Child Care Subsidy percentage is worked out from your family income estimate. Up to $88,520 the standard rate is 90%. Above that it falls by one percentage point for every $5,000 of income, reaching nothing at $538,520. Families with more than one child aged five or under have a second, more generous test applied to the younger children.
The percentage is only half the answer. It applies to your provider’s hourly fee or the hourly rate cap for that care type, whichever is lower, and only for the hours you are entitled to. The table below is the percentage; the sections after it are the caps and the hours that turn a percentage into a dollar figure.
| Family income (estimate) | Standard CCS | Higher CCS (2nd and younger child) |
|---|---|---|
| $70,000 | 90% | 95% |
| $88,520 | 90% | 95% |
| $100,000 | 87.7% | 95% |
| $120,000 | 83.7% | 95% |
| $146,437 | 78.42% | 95% |
| $180,000 | 71.7% | 83.81% |
| $200,000 | 67.7% | 80% |
| $250,000 | 57.7% | 80% |
| $300,000 | 47.7% | 70.24% |
| $370,727 | 33.56% | Standard rate only |
| $450,000 | 17.7% | Standard rate only |
| $538,520 | 0% | Standard rate only |
Percentages above are produced by the same engine as the calculator on this page, at the income shown. They are an estimate of your rate, not a decision — Services Australia assesses your circumstances and works out what you are entitled to.
This is the part most out-of-date guides get wrong. From 5 January 2026 the old four-tier activity ladder was replaced. Every family found eligible for CCS now gets at least 72 subsidised hours a fortnight — three days a week — whatever their activity level. There is no longer a step down to 36 hours, 24 hours or zero.
| Recognised participation a fortnight | Subsidised hours a fortnight |
|---|---|
| 48 hours or less | 72 |
| More than 48 hours, an approved exemption or an Aboriginal or Torres Strait Islander child | 100 |
If you have a partner, Services Australia uses the lower of your two participation levels, so both of you need to be above 48 hours a fortnight for the family to reach 100 hours. The hours are not added together. Recognised participation is broader than paid work: it includes study and training, unpaid work in a family business, setting up a business, volunteering, actively looking for work, and reasonable travel time between care and the activity. Where volunteering or looking for work is the only participation type, only the first 16 hours count.
An Aboriginal or Torres Strait Islander child can access 100 hours a fortnight regardless of the family’s participation. Identifying is voluntary, and the calculator above has a per-child option for it.
Your subsidy percentage is applied to the lower of your provider’s hourly fee and the hourly rate cap for that type of care. Anything your provider charges above the cap is yours to pay in full, which is why two families on identical incomes can have very different gap fees.
| Type of approved care | Below school age | School age |
|---|---|---|
| Centre-based day care | $15.19 | $13.30 |
| Outside school hours care | $15.19 | $13.30 |
| Family day care | $14.08 | $14.08 |
Services Australia treats a child as school age once they are in school — including home schooling — or aged six or over, so the lower cap can start applying before a birthday does. If your provider quotes a daily session rate rather than an hourly one, divide the session fee by the number of hours in the session, not by the hours your child actually attends.
In Home Care is capped differently again, at $41.31 an hour per family rather than per child, and never attracts the higher rate described below. This calculator models per-child care types only, so it cannot estimate In Home Care — check Services Australia if that is your arrangement.
If you have more than one child aged five or under in care and your combined family income is under $370,727, one or more of your children can attract a higher subsidy. Services Australia works out a standard rate child — normally your eldest eligible child aged five or under — and treats every younger eligible child as a higher rate child. Where children share a birthday, such as twins, one is chosen as the standard rate child automatically.
The higher rate is its own income test, not a bonus added to the standard one. It starts at 95% up to $146,437, then steps down by one percentage point for every $3,000 of income, with two plateaus on the way down before it stops entirely at $370,727. Those plateaus are the reason a pay rise can leave a family’s second-child rate completely unchanged — the right-hand column of the income table above shows exactly where they sit.
You do not claim it separately. Services Australia assesses it and applies it, and the estimate above reflects the published table rather than a decision about your family.
Four situations, run through the calculator on this page rather than written out by hand. Each one changes a single thing, so you can see which lever moved the number. All figures are annual estimates over 52 weeks of the arrangement described.
A couple on a combined estimate, one three-year-old in centre-based day care three days a week. Both parents are above the participation threshold, so the family is estimated on the higher hours entitlement.
| Child | CCS % | Subsidy a year | Gap fee a year |
|---|---|---|---|
| Aged 3 | 83.7% | $18,938 | $3,682 |
Estimated total subsidy $18,938 a year, leaving an estimated gap fee of $3,682 a year — about $71 a week. At the default 5% withholding, roughly $17,991 of that subsidy would reach the provider during the year and about $947 would be held back until Services Australia balances the payment.
The same couple with a second child. The elder child is the standard rate child; the younger one is separately income-tested on the higher rate table, which is why the two children below are estimated at different percentages on identical fees.
| Child | CCS % | Subsidy a year | Gap fee a year |
|---|---|---|---|
| Aged 4 | 77.7% | $17,581 | $5,039 |
| Aged 2higher rate | 93.81% | $21,216 | $1,404 |
Estimated total subsidy $38,797 a year, leaving an estimated gap fee of $6,443 a year — about $124 a week. At the default 5% withholding, roughly $36,857 of that subsidy would reach the provider during the year and about $1,940 would be held back until Services Australia balances the payment.
One child in centre-based day care at a fee above the cap for that care type. The subsidy percentage is applied to the cap, not to the fee, so every cent above the cap is added to the gap fee at full price. This is the single most common reason an estimate looks lower than a family expected.
| Child | CCS % | Subsidy a year | Gap fee a year |
|---|---|---|---|
| Aged 2 | 87.7% | $27,706 | $11,814 |
Estimated total subsidy $27,706 a year, leaving an estimated gap fee of $11,814 a year — about $227 a week. At the default 5% withholding, roughly $26,320 of that subsidy would reach the provider during the year and about $1,385 would be held back until Services Australia balances the payment.
A single parent studying part time, below the participation threshold, with a seven-year-old in outside school hours care. The 3 Day Guarantee still applies, so the estimate uses the guaranteed hours floor rather than nothing — and the school-age cap is lower than the under-school-age one.
| Child | CCS % | Subsidy a year | Gap fee a year |
|---|---|---|---|
| Aged 7 | 90% | $8,424 | $936 |
Estimated total subsidy $8,424 a year, leaving an estimated gap fee of $936 a year — about $18 a week. At the default 5% withholding, roughly $8,003 of that subsidy would reach the provider during the year and about $421 would be held back until Services Australia balances the payment.
Services Australia pays your subsidy on your estimate of family income, then checks it against your actual adjusted taxable income after the financial year ends. That check is called balancing, and it is the mechanic behind almost every surprise child care debt.
To soften it, 5% of your subsidy is held back each fortnight by default. That money is not lost. If you underestimated your income, the amount withheld is used to reduce the debt you would otherwise owe. If you overestimated it, the withheld amount is paid to you along with any top-up. You can change the withholding percentage twice a financial year through your Centrelink online account.
Balancing cannot happen until Services Australia has your actual income, which normally means lodging your tax return — and your partner’s, if you have one. Two things follow that are worth acting on: keep your income estimate current the moment your circumstances change, and lodge on time. The estimate on this page is deliberately shown both ways, as a full annual entitlement and as the smaller amount that would reach your provider during the year at the default withholding, because those are different numbers and confusing them is how a family plans around money that has not arrived yet.
Working out what your income estimate should be in the first place is a tax question, not a Centrelink one. The Salary Tax Calculator will give you a starting figure, and if you salary sacrifice, be aware that reportable fringe benefits and reportable super contributions are added back into adjusted taxable income for family assistance.
CCS has a long tail of rules that change an entitlement, and a calculator that quietly ignored them would read as more precise than it is. This estimate does not account for:
Every figure on this page comes from Services Australia’s published rates as at the dates listed under Official Sources below, and is an estimate of what those rates produce. Services Australia decides what you are entitled to.
This calculator is not intended to be relied on for the purposes of making a decision in relation to a financial product. Before you make a financial decision, consider obtaining advice from someone who holds an Australian Financial Services Licence. We do not, and we cannot advise you.
Child Care Subsidy (CCS) is a government payment that helps Australian families with the cost of approved child care. The subsidy is paid directly to your child care provider and reduces your fees.
The amount depends on family income, each child's care type and fee, subsidised hours and any higher-child rate. The 3 Day Guarantee provides at least 72 hours a fortnight. Activity, First Nations child status and an approved CCS exception can provide 100 hours.
Your CCS percentage depends mainly on family income — up to 90% for incomes at or under $88,520, then reducing by one percentage point for every $5,000 of income to nothing at $538,520 (2026-27). This CCS calculator applies the income test, the 3 Day Guarantee hours entitlement and your care type's hourly rate cap to estimate your subsidy percentage and out-of-pocket gap fee. It is an estimate — Services Australia assesses what you are entitled to.
You're generally eligible if your child meets the age and schooling rules, meets immunisation requirements, you meet residency rules, you or your partner are responsible for the fees and the child meets the applicable care-share requirement. You must use an approved provider. Services Australia assesses eligibility; this calculator does not.
Link Centrelink to myGov, claim CCS through your Centrelink online account and confirm the enrolment details submitted by your child care provider. Services Australia will tell you if more evidence is required.
From 5 January 2026 the 3 Day Guarantee gives CCS-eligible families at least 72 subsidised hours a fortnight regardless of activity, replacing the old four-tier activity ladder — there is no longer a step down to 36 hours, 24 hours or zero. Families can access 100 hours when every parent or carer does more than 48 hours a fortnight of recognised participation; with a partner, Services Australia uses the lower of your two levels rather than adding them together. A child who is Aboriginal or Torres Strait Islander can also access 100 hours, and approved exemptions or some ACCS circumstances may provide a 100-hour entitlement.
Paid work, self-employment, study and training, unpaid work in a family business, setting up a business, volunteering, actively looking for work, mutual obligation requirements and caring hours all count, and so does reasonable travel time between your child care service and the activity. If volunteering or looking for work is your only participation type, only the first 16 hours a fortnight count towards your level. Either way the 3 Day Guarantee means the estimate never falls below 72 hours a fortnight for an eligible family.
Almost always the hourly rate cap. Your percentage applies to your provider's hourly fee or the cap for that care type, whichever is lower, so every cent charged above the cap is yours to pay in full. The 2026-27 caps are $15.19 an hour for centre-based day care below school age, $13.30 for school-age centre-based care and outside school hours care, and $14.08 for family day care. The other common cause is hours: the subsidy only covers the hours you are entitled to, not every hour you book.
CCS is paid directly to your child care provider, who deducts it from your fees. You pay the gap. Payments are based on your estimated income - reconciled at tax time.
Services Australia pays your subsidy based on the family income estimate you provide, then balances it against your actual adjusted taxable income after the financial year. If you underestimated your income, you may have been overpaid and owe a debt. If you overestimated it, you may receive a top-up. To soften either outcome, 5% of your subsidy is withheld each fortnight by default and released or applied to the debt at balancing — you can change that percentage twice a financial year in your Centrelink online account. Balancing needs your actual income, so lodging your tax return (and your partner's) on time is what lets it happen.
There is no separate Child Care Rebate. A CCS claim can generally be backdated by up to 28 days. Where care occurred before eligibility was assessed, current provider guidance says the backdated CCS is paid directly to the family.
No. Child Care Subsidy is a federal Services Australia payment and the income thresholds, hourly rate caps and 3 Day Guarantee hours are identical in every state and territory. What does vary locally is your provider's actual hourly fee, which affects your gap fee even though the subsidy rules themselves don't change.
Families with more than one child aged 5 or under in care may receive a higher CCS rate — up to 95% at or under $146,437 — for second and younger eligible children. It is a separate income test rather than a bonus on top of the standard rate, and it stops entirely once combined family income reaches $370,727. Services Australia assesses and applies the higher rate automatically. This calculator includes the published 2026-27 higher-rate income test in its estimate.
They are separate payments with separate rules and neither reduces the other, so an eligible family can be paid both. What they share is the income test input: both use your family income estimate and your adjusted taxable income, so the same estimate error can produce a debt on both payments at once, and both are balanced after the financial year using your actual income. Neither payment is taxable and neither counts towards the income estimate used for the other.
Estimates only. Not financial or tax advice. Full disclaimer for your rights and our limitations of liability.
This calculator exists to show you the arithmetic. It applies published Australian rates, thresholds and formulas to the numbers you enter and shows the working, so you can check it. That is all it does — it produces a number and describes what the number is. It does not recommend anything and it holds no opinion about any financial product.
What can move this result
This calculator is not intended to be relied on for the purposes of making a decision in relation to a financial product. Before you make a financial decision, consider obtaining advice from someone who holds an Australian Financial Services Licence. We do not, and we cannot advise you.
Longer reads on the parts of CCS that decide the number.