Child Care Subsidy Calculator — Updated for 2026–2027
CCS Calculator: Child Care Subsidy and Gap Fee Estimator
Estimate CCS, withholding and your gap fee per child each fortnight.
Family and care details
Your adjusted taxable income for the whole financial year, plus your partner's if you have one. Type it, drag the slider or pick a preset.
Recognised activity per fortnight
How many hours of recognised activity you do each fortnight. In a couple, choose for the partner with fewer hours; if you're single, use your own.
Children in care
Add each child in approved care, eldest first. With two or more children aged 5 or under in care, the eldest of them gets the standard rate and the younger ones can get a higher rate; if two share an age, the one listed first is treated as the elder.
Child 1
In whole years. Enter 0 for a baby under 1.
Centre Based Day Care covers long day care and occasional care; Outside School Hours Care covers before school, after school and vacation care. Ask your provider if you're not sure.
What your provider charges for one hour of care. For a daily fee, divide it by the hours in the session, not the hours your child attends. CCS is worked out on no more than $15.19 an hour for this care.
The full length of every session your provider charges, even if your child attends less of it. For example, 3 days a week of 10-hour sessions is 60 hours a fortnight.
Child Care Subsidy Estimate
CCS per fortnight
$762.60
83.7% standard rate
$724.47 paid to your provider after 5% withholding
Based on $120,000 family income for 1 child
- Your gap fee
- $235.53
- Withheld
- $38.13
- Subsidised hours
- 60 hrs
- Subsidy per year
- $19,827.60
- Withheld per year
- $991.38
- Paid to provider per year
- $18,836.22
- Gap fee per year
- $6,123.78
- The fee is above the hourly rate cap for 1 child — the subsidy is worked out on the cap, and you pay the difference in full.
Per-child breakdown
How each child's CCS is worked out at the 2026-27 rules
Child 1 · 2 yrs · Centre Based Day Care · Standard rate 83.7%
| Item | Per fortnight | Per year |
|---|---|---|
| CCS percentage | 83.7% | — |
| Hourly fee | $16.00/hr | — |
| Hourly rate cap | $15.19/hr | — |
| Subsidy worked out on | $15.19/hr (cap) | — |
| Subsidised hours | 60 hrs | — |
| Unsubsidised hours | 0 hrs | — |
| Fee charged | $960.00 | $24,960.00 |
| Subsidy | $762.60 | $19,827.60 |
| Withheld | $38.13 | $991.38 |
| Paid to provider | $724.47 | $18,836.22 |
| Your gap fee | $235.53 | $6,123.78 |
| Gap if all withheld CCS is paid back | $197.40 | $5,132.40 |
What this estimate covers
Read before relying on the figures
- Per-year figures repeat this fortnight across a full year of CCS fortnights at the 2026-27 rules. They are a projection, not the entitlement Services Australia works out at balancing.
- 5% of each fortnight's CCS is withheld by default. After the financial year, your CCS is balanced against your family's actual income: withheld amounts are paid back if you were underpaid, or go towards any debt if you were overpaid.
- Not modelled: Additional Child Care Subsidy, In Home Care, absences and session changes from one fortnight to the next, and the activity test that set subsidised hours before 5 January 2026.
What's next
Reviewed by Ashma Ghimire, ASA, CPA AustraliaLast reviewed 28 September 2026
How the CCS calculator works out your subsidy and gap fee
The calculator works out your CCS percentage for the financial year you select from your combined family income. It applies that percentage to the lower of each child's hourly fee and the hourly rate cap for their care type, and pays it on the hours charged up to your subsidised hours under the 3 Day Guarantee. It then splits the subsidy into the 5% withheld by default and the amount paid to your provider, and shows the gap fee you pay each fortnight — for each child and for the family, with a projection across the year.
CCS is an Australian Government payment, so the same national rules — the income thresholds, the hourly rate cap for each type of care and the subsidised hours rules — apply in every state and territory, whichever approved provider you use. Your provider sets the fee, not the subsidy rules. This is an independent estimate built on the rules Services Australia publishes; Services Australia works out your actual CCS.
- Enter your family income — your combined adjusted taxable income estimate for the financial year.
- Choose your recognised activity — whether each parent or partner does more than 48 hours of recognised activity a fortnight (or holds an exemption), which can raise your subsidised hours. Each Aboriginal and Torres Strait Islander child gets the higher hours regardless.
- Add your children, eldest first— each child's age, care type, hourly fee and hours charged per fortnight.
- Read your subsidy, withholding and gap fee — the CCS per fortnight, the amount withheld, what is paid to your provider and the gap fee you pay, per child and for the family.
Family income is the input that matters most. It is adjusted taxable income for both partners combined — taxable income plus add-backs such as reportable fringe benefits and reportable super contributions. Start from your latest return, or estimate each partner's taxable income for the year with the tax return calculator, then add the add-backs and your partner's figure yourself. The take-home pay calculator shows what each pay leaves after tax, which is what the gap fee comes out of.
Weighing up work and care? The pro rata salary calculator shows what extra or fewer days of work pay, and you can enter the gap fee from this calculator in the budget planner. More recognised activity can lift your subsidised hours, while a higher family income can lower your CCS percentage — run both before deciding.
Use this calculator when
- You want your CCS percentage and the gap fee left to pay for each child each fortnight.
- You are comparing providers or care types against the hourly rate cap.
- You have more than one child aged 5 or under and want to see the higher CCS rate.
- You are weighing extra work days against your subsidised hours and your gap fee.
CCS percentages at common family incomes for 2026-27
| Family income | Standard CCS | Higher CCS (younger children) |
|---|---|---|
| $80,000 | 90% | 95% |
| $120,000 | 83.7% | 95% |
| $160,000 | 75.7% | 90.48% |
| $200,000 | 67.7% | 80% |
| $300,000 | 47.7% | 70.24% |
Percentages use the 2026-27 formulas and the incomes are examples; the calculator above uses the rules for whichever financial year you select. The higher rate applies only to the second and younger of the children aged 5 or under that a family gets CCS for — the eldest of them stays on the standard rate. See what each percentage means in dollars once fees and hours are in the calculator above.
CCS hourly rate caps for 2026-27
| Type of care | Below school age | School age |
|---|---|---|
| Centre Based Day Care | $15.19 | $13.30 |
| Family Day Care | $14.08 | $14.08 |
| Outside School Hours Care | $15.19 | $13.30 |
Caps are per hour of care. CCS is paid on the lower of the hourly fee and the cap, so any part of the fee above the cap is yours to pay in full. A child is school age once they are at school (including home schooling) or aged 6 or older.
Sources: Services Australia — Your income can affect Child Care Subsidy · Services Australia — The type of child care you use can affect Child Care Subsidy · Services Australia — Hours of subsidised child care · Services Australia — Recognised participation and activity test
Frequently Asked Questions
What are the CCS income thresholds and percentages for 2026-27?
Your Child Care Subsidy percentage comes from your family's combined adjusted taxable income for the financial year. For 2026-27, a family income up to $88,520 gets the maximum standard rate of 90%. Above that, the rate falls by one percentage point for every $5,000 of extra income, so a family income at or above $538,520 gets no CCS. The percentage is rounded to 2 decimal places, which takes it to zero just below that figure. Second and younger children aged 5 or under can get a higher rate with its own income thresholds. The table on this page shows the 2026-27 percentages at a few common incomes, and the calculator applies the thresholds for whichever financial year you select.
How is Child Care Subsidy calculated? A worked example
CCS is worked out for each child: the CCS percentage from your family income is applied to the lower of the hourly fee and the hourly rate cap, rounded to the nearest cent, and paid on the hours charged up to your subsidised hours limit. Take a family with a combined income of $120,000 and one 2-year-old in Centre Based Day Care, charged $16.00 an hour for 60 hours a fortnight. For 2026-27 their CCS percentage is 83.7%. The fee is at or above the $15.19 hourly rate cap, so the percentage applies to the cap, giving $12.71 an hour, or $762.60 a fortnight. Services Australia withholds $38.13 (5%) and pays $724.47 to the provider, so the family pays a gap fee of $235.53 of the $960.00 charged. Enter your own income, fees and hours in the calculator to see your figures.
Can CCS cover the whole childcare fee, and what is the income limit?
Standard CCS never covers the whole fee. The highest CCS percentage is 90%, or 95% for an eligible second or younger child, and it applies only to the lower of your fee and the hourly rate cap — so part of every fee, plus anything charged above the cap, is always yours to pay. The most generous standard rate applies at a family income up to $88,520. The percentage then falls as income rises, and at $538,520 or more there is no CCS for 2026-27. Some families can get Additional Child Care Subsidy, extra help that can cover more of the fee, but this calculator does not model it. Enter your income and fees in the calculator to see the gap fee you would pay each fortnight.
How do I get the higher CCS rate of up to 95%?
A child gets the full higher rate of 95% when you are eligible for CCS for more than one child aged 5 or under, the child is the second or younger of them, and your family income is $146,437 or less. Above that income the higher rate steps down, and at a family income of $370,727 or more every child gets the standard rate instead. A child on the higher rate never gets less than the standard rate. The child on the standard rate is usually the eldest aged 5 or under. For children born on the same day, Services Australia can change which one comes first if you contact the Centrelink families line. In the calculator, list your children from eldest to youngest so the standard rate lands on the right child.
What income counts for the CCS income test?
CCS uses adjusted taxable income, which is broader than salary. It is your taxable income plus any target foreign income (foreign income that isn't already part of your taxable income or a fringe benefit), total net investment losses, reportable fringe benefits, reportable super contributions and certain tax-free pensions or benefits. Child support you pay is deducted from it for the CCS income test. If you have a partner, their adjusted taxable income counts too, so the family income in the calculator is both figures combined. Enter your best estimate for the whole financial year — your CCS is balanced against the actual figure later.
What are the CCS hourly rate caps for 2026-27?
CCS is paid on the lower of your provider's hourly fee and an hourly rate cap set for each type of care. For 2026-27 the caps are: Centre Based Day Care, $15.19 an hour below school age and $13.30 for school-age children; Family Day Care, $14.08 an hour at any age; and Outside School Hours Care, $15.19 an hour below school age and $13.30 for school-age children. A child is below school age when they are under 6 and not at school. A child who is at school (including home schooling) or aged 6 or older is school age. If your service charges a daily fee, divide it by the session's hours to get the hourly fee — the session can be longer than the hours your child actually attends. Any part of the fee above the cap is yours to pay in full.
How many hours of CCS do I get under the 3 Day Guarantee?
Since 5 January 2026, the 3 Day Guarantee gives every family eligible for CCS at least 72 hours of subsidised care per child each fortnight. That rises to 100 hours when each parent or partner does more than 48 hours of recognised participation a fortnight, or a valid exemption applies — in a couple, the partner with fewer hours sets the result. Recognised participation includes paid work (including self-employment), paid or unpaid leave such as parental leave, unpaid work in a family business, unpaid work experience, approved study, training, looking for work, mutual obligation activities and caring hours for Carer Allowance. Other activities are considered case by case, and volunteering or looking for work on their own count only up to a limited number of hours. Each Aboriginal and Torres Strait Islander child gets 100 hours regardless of participation. Hours charged above the limit get no CCS.
Why is 5% of my CCS withheld, and what happens at balancing?
By default Services Australia withholds 5% of your CCS each fortnight and pays the rest to your provider to reduce your fee. After the financial year ends, once you, and your partner if you have one, have lodged tax returns or confirmed your income, your entitlement is worked out from your family's actual adjusted taxable income. If you were paid too much, the withheld amount goes towards that debt; if you were paid too little, you get the difference, including the amount withheld. You can change how much is withheld — from nothing up to the full amount — in your Centrelink online account through myGov (View withholdings) or by phone. Additional Child Care Subsidy is not withheld. The calculator shows the withheld amount separately, and its "Gap if all withheld CCS is paid back" row shows your fee if every dollar of it comes back to you.
Who is eligible for CCS, and what does this calculator leave out?
To get CCS you generally need to care for the child for at least a minimum share of the time, be liable for the fees at an approved child care service, and meet the residence rules and immunisation requirements. The child generally needs to be aged 13 or younger and not attending secondary school; older children qualify only in some circumstances, such as a disability or medical condition. The calculator covers the standard CCS for Centre Based Day Care, Family Day Care and Outside School Hours Care. It does not model Additional Child Care Subsidy or In Home Care. It also uses one typical fortnight, so absences, the session reports your provider sends and changes from one fortnight to the next are not reflected, and it does not model the activity test that set subsidised hours before 5 January 2026.