Holiday Allowance Tax Netherlands 2026: Net Calculator

Quick answer: Dutch holiday allowance is normally at least 8% of gross salary. It is employment income, not a separate final tax category. Employers commonly withhold payroll tax using the special-remuneration table, so the percentage on the holiday-pay payslip can look higher than on a regular month.

How holiday allowance is calculated

For a full year at a €4,000 monthly base salary:

€4,000 × 8% × 12 months = €3,840 gross holiday allowance

If employment started six months before the payout:

€4,000 × 8% × 6 months = €1,920 gross accrued allowance

Employers often pay the balance in May or June. The contract or collective agreement determines the exact accrual period and payment arrangement.

Why the withholding percentage can look high

Holiday allowance is a special remuneration for payroll withholding. The employer uses annual fiscal wage to select a base percentage and an adjustment reflecting tax-credit phase-outs.

This prevents ordinary monthly tax credits from being applied twice. It does not create a separate final “holiday pay tax.”

Example at €60,000 annual base salary

Assume:

• €5,000 monthly gross base salary;
• 12 months accrued;
• payroll tax credit at this employer; and
• no 30% ruling or employer-specific deductions.

Gross holiday allowance = €5,000 × 8% × 12 = €4,800
Estimated 2026 special withholding rate = 50.47%
Estimated withholding = €2,422.56
Estimated net holiday payment = €2,377.44

The annual income-tax return combines regular salary and holiday allowance, calculates final annual tax, and subtracts payroll tax already withheld. The final result can therefore differ from this payslip estimate.

Is holiday allowance included in my salary offer?

Check the wording:

• €60,000 including holiday allowance means the base salary is approximately €55,556 and the holiday allowance approximately €4,444.
• €60,000 plus holiday allowance means total gross remuneration is approximately €64,800.

Use the gross-to-net Netherlands calculator with the same interpretation used by the employment contract.

Legal exceptions

The statutory starting point is at least 8% of gross annual salary. Different written arrangements can apply in limited cases, including where pay exceeds three times the minimum wage. Collective agreements can also affect timing and structure.

Bonuses and a 13th month

Bonuses and a 13th month can also use the special-remuneration payroll table, but they are not holiday allowance. Do not add them to the 8% accrual unless the employment arrangement says they form part of the holiday-pay base.

Why the payslip may differ

The estimator does not know:

• the employer’s fiscal annual-wage figure for special remuneration;
• corrections from earlier payroll periods;
• pension or other employee deductions;
• a partial or unpaid month;
• collective-agreement rules; or
• other income affecting the final annual return.

Official sources

• Rijksoverheid: amount of holiday allowance
• Rijksoverheid: payment of holiday allowance
• Belastingdienst: payroll tax tables

Figures were last verified on 2 August 2026. This is an educational payroll estimate, not a payslip or personal assessment.