Researched by ExpatMoneyEU Research Team · Last updated 9 November 2026 · Data: Wet minimumloon en minimumvakantiebijslag (arts. 15–17) — 8% statutory minimum; Belastingdienst — 2026 Box 1 bands and the bijzonder tarief (special rate) for one-off payments. Estimate only — not tax or financial advice.
ExpatMoneyEU verdict: On a €65,000 salary this model estimates a gross holiday allowance of €5,200 and about €3,247 net in hand — use it before May, when the lump sum lands, so the smaller net figure is no surprise. The allowance is ordinary salary, not a tax-free bonus: it is taxed at the special rate, close to your highest marginal band.
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What this calculator does
This calculator estimates the Dutch holiday allowance (vakantiegeld) on your gross annual salary — the statutory minimum of 8% of gross pay, accrued over the holiday year from 1 June to 31 May and usually paid as a single lump sum in May or June — and shows what is left after tax. The allowance is ordinary Box 1 salary income, not a tax-free bonus: payroll withholds tax on the lump sum using the bijzonder tarief (special rate for one-off payments), which taxes it close to your highest marginal band, so the net amount is noticeably lower than 8% of your gross monthly pay. Some collective labour agreements (CAOs) set the rate higher than 8%, and some employers pay the allowance monthly instead of as a lump sum — check your contract to see which applies to you.
The Dutch context in one number: on a €65,000 salary the allowance is €5,200 gross — almost one full month’s pay before tax — and about €3,247 net after the special rate. That gap is the surprise every first-year expat in the Netherlands meets in May: the gross figure looks generous, the payslip is not. The final tax is settled in your annual return, so the withheld amount is an estimate, not the final word.
→ Free Netherlands Net Salary Calculator — your full monthly take-home
How to use it (4 steps)
- Enter your gross annual salary in euros — your base salary for the year, before tax.
- Set how many months you worked in the accrual year (1 June – 31 May) — 12 for a full year, fewer if you started mid-year.
- Read your gross and net holiday allowance instantly — no sign-up, no upload.
- Use “Copy link to this result” to save or share the estimate, then check it against your May or June payslip.
→ 30% Ruling Netherlands 2026 — how it changes your holiday allowance too
The formula, with every variable explained
Gross allowance = 8% × gross annual salary × (months worked ÷ 12). The 8% is the statutory minimum under article 15 of the Wet minimumloon en minimumvakantiebijslag (Minimum Wage and Minimum Holiday Allowance Act); it is calculated on gross salary earned in the accrual year, including overtime and irregular-hours supplements, but not on bonuses, expenses or profit-sharing. Net allowance = gross allowance − tax withheld at the special rate. This model estimates the withholding by comparing Box 1 tax on your annual salary with Box 1 tax on your salary plus the allowance, using the 2026 bands: 35.75% (8.1% income tax plus 27.65% national insurance) on income up to €38,883, 37.56% from €38,883 to €78,426, and 49.5% above €78,426. The general tax credit (algemene heffingskorting) and the 30% ruling are not modelled, so your actual net is usually a little higher than this estimate — the final figure is settled in your annual tax return.
→ Free Money Transfer Cost Calculator — what sending Dutch pay home really costs
Worked example with real numbers
Example: €65,000 gross annual salary, full 12 months worked. The gross holiday allowance is 8% × €65,000 = €5,200. Box 1 tax on €65,000 is 35.75% × €38,883 (€13,900.67) plus 37.56% × €26,117 (€9,809.55) = €23,710.22. Box 1 tax on €70,200 (salary plus allowance) is €13,900.67 plus 37.56% × €31,317 (€11,762.67) = €25,663.34. The extra tax on the allowance is €25,663.34 − €23,710.22 = €1,953.12, so the net holiday allowance is €5,200 − €1,953.12 = about €3,247 — roughly 62% of the gross figure (illustrative figures — verify with your payroll). On a €40,000 salary the same maths gives a gross allowance of €3,200 and a net of about €2,056, because the whole allowance sits in the lower bands.
Rate table used by this calculator (2026)
| Component | Rate / amount | Notes |
|---|---|---|
| Holiday allowance (statutory minimum) | 8% of gross annual salary | Art. 15, Wet minimumloon en minimumvakantiebijslag |
| Accrual year | 1 June – 31 May | Paid out in May or June, or monthly if agreed |
| Box 1 band 1 | 35.75% to €38,883 | 8.1% income tax + 27.65% national insurance |
| Box 1 band 2 | 37.56% from €38,883 to €78,426 | Income tax only above the threshold |
| Box 1 band 3 | 49.5% above €78,426 | Top rate — high earners keep least of the allowance |
| Withholding method | Bijzonder tarief (special rate) | One-off payments taxed near your marginal band |
| 30% ruling | Shields part of the allowance | Same carve-out as on regular pay; not modelled |
| General tax credit | Not modelled | Actual net is usually a little higher |
Simplified model for estimation: standard employee, no 30% ruling, no general tax credit. The final tax on the allowance is settled in your annual return — see the disclaimer below.
→ Free Netherlands ZZP Freelancer Tax Calculator — if you invoice instead of earning salary
Sources and disclaimer
Rates are modelled from the Wet minimumloon en minimumvakantiebijslag, articles 15–17: at least 8% of gross annual salary as holiday allowance, accruing from 1 June to 31 May and paid out in June on the salary up to 31 May; the Belastingdienst 2026 Box 1 bands (35.75% to €38,883, 37.56% to €78,426, 49.5% above) and the tabel bijzondere beloningen (table for special payments) used to withhold tax on one-off payments such as holiday allowance and bonuses. Estimate only — not tax or financial advice. Figures are illustrative; the general tax credit, the 30% ruling, CAO rates above 8% and monthly-payment arrangements are not modelled. Verify your exact entitlement with your employer or payroll administrator, and check your May or June payslip against this estimate. Tax rules change — Dutch rates for 2027 should be re-checked each January.
You may also need…
- Free Netherlands Net Salary Calculator
- 30% Ruling Netherlands 2026
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