Your vakantiegeld: the statutory 8% of gross salary that lands (usually) every May — and the surprisingly large slice of tax that comes off it before it reaches you.
In short: Dutch holiday allowance is at least 8% of your gross annual salary. On a €50,000 salary quoted excluding the allowance, that is €4,000 gross — but because it is taxed at the special rate, roughly €2,019 comes off in tax at 2026 rates, leaving about €1,981 net. The exact tax depends on your total income and tax credits.
| Gross holiday allowance (8%) | — |
| Tax on the allowance (special rate) | — |
| Effective tax rate on the allowance | — |
| Total gross salary incl. allowance | — |
Worked example: salary €50,000 excluding holiday allowance → allowance €4,000; tax on it €2,018.72 (an effective 50.47%, because the €4,000 lands in the credit phase-out zone); net allowance €1,981.28.
At least 8% of gross annual salary, by law. €4,000 on a €50,000 salary that excludes it; the 8/108 share if your salary already includes it.
It is taxed as a special-rate payment: the whole amount lands in your top bracket and reduces your tax credits, so effective rates of 40–50% on the allowance are normal. Over-withholding is corrected in your annual return.
Usually in May, for June-to-May accrual. Some employers pay monthly instead; leavers receive the accrued part in their final settlement.
Yes — the allowance is part of the salary covered by the ruling, subject to the salary norm. Select the ruling option above to see the effect.
Both exist. Always ask which an offer means — on €50,000 the difference is €4,000 a year.