An overview of the key figures for 2026. Where no amounts for 2025 are shown in brackets, the figures remain unchanged.
Key Figures for 2026
Final levy for alternating use of a company van by multiple employees (per year) € 451 (€ 438)
Final levy on benefits provided to non-employees
-Value up to € 136 45%
-Value exceeding € 136 75%
Anonymous rate 52%
Minimum director-major shareholder (DGA) salary € 58.000 (€ 56.000)
Volunteer scheme (payments not treated as wages, for public benefit organisations (ANBIs))
- Annual threshold € 2.200 (€ 2.100)
- Monthly threshold € 220 (€ 210)
- Hourly threshold for volunteers aged 21 and over € 5,75 (€ 5,60)
- Hourly threshold for volunteers under 21 € 3,40 (€ 3,30)
Maximum contribution base for employee social security contributions
- Per day € 305,41 (€ 291,78)
- Per month € 6.617,41 (€ 6.322)
- Per year € 79.409 (€ 75.864)
Work-Related Costs Scheme (WKR)
Final levy under the Work-Related Costs Scheme: 80%
- Tax-free allowance up to and including total taxable payroll of € 400.000 2%
- Tax-free allowance on taxable payroll exceeding € 400.000 1,18%
Normbedragen
Value of meals per breakfast, lunch or dinner € 4,05 (€ 3,95)
Tax-free working-from-home allowance per day € 2,45 (€ 2,40)
Tax-free mileage allowance € 0,25 (€ 0,23) per kilometre
Relocation allowance € 7.750
Products from the employer's own business € 500 / 20%
Pensioen
Maximum pensionable salary € 137.800
Pension offset (franchise) € 19.172 (€ 18.475)
Expat Schema and Highly Skilled Migrants
Income thresholds for the Expat Scheme (annual taxable salary)
- Employees with specific expertise € 48.013 (€ 46.660)
- Employees with specific expertise under the age of 30 € 36.497 (€ 35.468)
Income thresholds for the Highly Skilled Migrant Scheme (gross monthly salary, excluding holiday allowance)
- Highly skilled migrants aged 30 and over € 5.942 (€ 5.688)
- Highly skilled migrants under the age of 30 € 4.357 (€ 4.171)
- European Blue Card holders € 5.942 (€ 5.688)
- Recent graduates € 3.122 (€ 2.989)
For recent graduates, the relevant qualification must be from an accredited higher education institution in the Netherlands or an equivalent qualification from a foreign higher education institution.
