Table 12: Other amounts for 2025
Table 12 shows the other standard amounts and percentages.
Healthcare Insurance Act (Zvw)
| Subject | Percentage |
|---|---|
| Employer's levy Zvw | 6.51% |
| Withholding of the contribution Zvw | 5.26% |
| Seafarers (including share fishermen) | 0.00% |
Minimum customary wage for shareholders with substantial interest
| Subject | Amount |
|---|---|
| Minimum customary wage for shareholders with substantial interest | €56,000.00 |
Final levies
| Subject | Amount | Percentage |
|---|---|---|
| Final levy on continuous alternating use of van (per year) | €438.00 | N/A |
| Final levy on benefits in kind to non-employees with a value of up to €136 | N/A | 45.00% |
| Final levy on benefits in kind to non-employees worth more than €136 | N/A | 75.00% |
| Pseudo-final levy on severance payments exceeding €680,000.00 | N/A | 75.00% |
| Pseudo-final levy on RVU | N/A | 52.00% |
The RVU threshold exemption in 2025 is €2,273 per month (maximum 36 months). In 2025, for benefit periods after 2025, you also calculate with the 2025 amount. In the following years, you recalculate the threshold exemption amount for those years after the amount is indexed.
Taxed surrender amounts and annuities
| Subject | Percentage |
|---|---|
| Surrender of life annuities, if surrender amount is more than €5,429.00 | 52.00% |
Maximum pensionable wage
| Subject | Amount |
|---|---|
| Maximum pensionable wage | €137,800.00 |
Tax-exempt amount
| Subject | Amount |
|---|---|
| Tax-exempt amount | €18,475.00 |
Anonymous persons rate
| Subject | Percentage |
|---|---|
| Anonymous persons rate | 52.00% |
Authorisation for lower percentage special remuneration table
| Subject | Percentage |
|---|---|
| Authorisation lower percentage special remuneration table if minimum difference with income tax payable amounts to €227 | 10.00% |
Expat Scheme (30% facility)
| Subject | Amount |
|---|---|
| Payroll tax threshold for wages employee with specific expertise | €46,660.00 |
| Payroll tax threshold for salary employee with specific expertise who is not yet 30 years old | €35,468.00 |
| Capping 30% facility Standards for Remuneration Act (WNT-norm, Wet normering topinkomens) | €246,000.00 |
Volunteer scheme (no salary)
| Subject | Amount |
|---|---|
| Standard amount per year | €2,100.00 |
| Standard amount per month | €210.00 |
| Standard amount per hour for 21 years and older | €5.60 |
| Standard amount per hour for those younger than 21 | €3.30 |
Employer-provided healthcare scheme
| Subject | Amount |
|---|---|
| Maximum amount allowed for employer-provided healthcare scheme | €27.00 |
Value of meals
| Subject | Amount |
|---|---|
| Addition per breakfast, lunch, or dinner | €3.95 |
Value of housing and accommodation
| Subject | Amount |
|---|---|
| Addition per day for housing and accommodation | €6.80 |
Artists scheme
| Subject | Amount |
|---|---|
| Untaxed reimbursement per day for consumptions during work hours | €0.55 |
| Maximum amount for standard expense deduction scheme | €163.00 |
