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Christmas hampers, Dutch payroll tax (WKR) and VAT

For employers in the Netherlands, this is often the first practical question when ordering Christmas hampers: what can be given tax-free, and how does VAT work? Here are the rules in plain English, with a worked example.

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 2.16% of the first €400,000 of your fiscal wage bill and 1.18% of everything above that.

If you exceed the free margin, you pay a final levy of 80% on the excess as the employer. Your employees won't notice any of this.

Note: the WKR counts amounts including VAT, while our prices are shown excluding VAT. A box with alcohol carries 21% VAT, a box without alcohol 9%.

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.

All our boxes stay well below that, so with one gift box from Haarlem per person the VAT is normally 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 a Haralem Box at €50 (excl. VAT).

  • Free margin: 2.16% × €400,000 + 1.18% × €100,000 = €9,820
  • Christmas hampers: 25 × €60.50 incl. 21% VAT = €1,512.50 (a box with alcohol; without alcohol the VAT rate is 9%: 25 × €54.50 = €1,362.50)
  • 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.

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