all sorted —
Christmas hampers, Dutch payroll tax (WKR) and VAT
For employers in the Netherlands, this is the first practical question when ordering Christmas hampers: what can be given tax-free, and how does the VAT work? Here are the rules in plain English, with a worked example — so your gift from Haarlem is in good shape fiscally, too.
The work-related costs scheme (WKR)
Tax-free giving within the free margin
A Christmas hamper for employees counts as wages in kind under Dutch law. If you designate it as final-levy wages (eindheffingsloon) under the work-related costs scheme, it stays tax-free as long as it — together with your other allowances and benefits — fits within the free margin (vrije ruimte).
In 2026 the free margin is 2% over the first €400,000 of your fiscal wage bill and 1.18% over everything above that.
Exceeding the free margin? Then you as the employer pay a final levy of 80% over the excess. Your employees notice nothing of this.
Note: the WKR counts amounts including VAT, while our prices are shown excluding VAT.
The VAT
Deductible up to €227 per recipient
The VAT on Christmas hampers and corporate gifts is deductible as long as you spend no more than €227 excluding VAT per recipient per year on benefits and gifts combined (the Dutch BUA rules).
It's an all-or-nothing threshold: go over €227 for someone, and the entire VAT deduction for that recipient lapses — not just the part above the threshold.
Good news: all our boxes stay comfortably below that, so with a single gift box from Haarlem the VAT is normally simply deductible.
The threshold applies per recipient per financial year — all gifts to the same person that year added together.
a quick calculation —
Worked example
Say your fiscal wage bill is €500,000 and you give 25 colleagues an Haralem Box at €50 (excl. VAT).
- · Free margin: 2% × €400,000 + 1.18% × €100,000 = €9,180
- · Christmas hampers: 25 × ±€56 incl. VAT = ±€1,400
- · Conclusion: that fits comfortably within the free margin — tax-free for you and your colleagues, and the VAT is deductible (well below the €227 threshold per person).
This page was put together with care (reference date: 2026, based on information from the Dutch Tax Administration), but it is not tax advice. The exact outcome depends on your situation and on what else you reimburse from the free margin — when in doubt, consult your accountant.