Table 12: Other amounts for 2026
Table 12 shows the other standard amounts and percentages.
Healthcare Insurance Act (Zvw)
| Subject | Percentage |
|---|---|
| Employer's levy Zvw | 6.10% |
| Withholding of the contribution Zvw | 4.85% |
| Seafarers (including share fishermen) | 0.00% |
Minimum customary wage for shareholders with substantial interest
| Subject | Amount |
|---|---|
| Minimum customary wage for shareholders with substantial interest | €58,000.00 |
Final levies
| Subject | Amount | Percentage |
|---|---|---|
| Final levy on continuous alternating use of van (per year) | €451.00 | 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 €700,000.00 | N/A | 75.00% |
| Pseudo-final levy on RVU | N/A | 57.70% |
The RVU threshold exemption in 2026 is €2,657 per month (maximum 36 months). Starting 2026 the amount (after indexation) is additionally increased by €300. The indexation and additional increase of the threshold exemption starting 2026 does not retroactively affect the benefit periods from before 2025.
Taxed surrender amounts and annuities
| Subject | Percentage |
|---|---|
| Surrender of life annuities, if surrender amount is more than €5,513.00 | 52.00% |
Maximum pensionable wage
| Subject | Amount |
|---|---|
| Maximum pensionable wage | €137,800.00 |
Tax-exempt amount
| Subject | Amount |
|---|---|
| Tax-exempt amount | €19,172.00 |
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 | €48,013.00 |
| Payroll tax threshold for salary employee with specific expertise who is not yet 30 years old | €36,497.00 |
| Capping 30% facility Standards for Remuneration Act (WNT-norm, Wet normering topinkomens) | €262,000.00 |
Volunteer scheme (no salary)
| Subject | Amount |
|---|---|
| Standard amount per year | €2,200.00 |
| Standard amount per month | €220.00 |
| Standard amount per hour for 21 years and older | €5.75 |
| Standard amount per hour for those younger than 21 | €3.40 |
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 | €4.05 |
Value of housing and accommodation
| Subject | Amount |
|---|---|
| Addition per day for housing and accommodation | €7.00 |
Artists scheme
| Subject | Amount |
|---|---|
| Untaxed reimbursement per day for consumptions during work hours | €0.55 |
| Maximum amount for standard expense deduction scheme | €163.00 |
