Netherlands Salary Optimizer

Non-taxable benefits in Netherlands

Dutch employers can offer a Work-Related Costs Scheme (WKR — werkkostenregeling) allowing tax-free benefits up to 1.7% of the total wage bill (first €400,000) plus 1.18% above that. Within this budget: commuter allowance (€0.23/km tax-free), home office allowance (€2.35/day), meals at the workplace, Christmas packages, company parties, and training. Beyond WKR: company bikes, public transport subscriptions, and IT equipment for home use are common tax-efficient benefits. The 30% ruling for incoming foreign employees remains one of Europe's most generous expatriate schemes.

Try the optimizer

Enter a gross salary to see how restructuring part of the compensation as non-taxable benefits can save money for both the employer and the employee. The optimizer uses Netherlands's 2026 benefit rules and contribution rates.

Also available for Netherlands