The Dutch WKR explained for HR: what can you give tax-free in 2026?

Free allowance, final levy and VAT deduction without the tax jargon, with a worked example for a team of 60.

The Dutch work-related costs scheme (WKR) sounds more complicated than it is. You may spend a percentage of your fiscal wage bill on your employees tax-free. The Christmas hamper almost always falls within that allowance.

Important: calculate using the amount including VAT and designate the hamper as final-levy wages. If you exceed your free allowance, you pay an 80% final levy on the excess.

A different regime applies to business gifts: these fall under business expenses and are only partially deductible. Keep an eye on the €227 per relation per year threshold for VAT purposes.

We specify our invoices so your finance team can copy the WKR value straight into your records.