How is holiday allowance calculated?
Your holiday allowance (vakantiegeld) is at least 8% of your gross salary over the past year. Overtime counts; profit sharing and an end-of-year bonus don't. Source: Rijksoverheid, how much holiday pay do I get? (Dutch).
Holiday allowance = gross salary per month × months worked × 8%
Example: €3,000 × 12 × 8% = €2,880.00
Didn't work the whole year, for example because you started during the year? Then you build up less. For 6 months at €3,000 a month that is €1,440.00 gross, €861.12 net.
When do you get holiday allowance?
Your employer must pay it at least once a year. Most employees get it in May or June. Your contract or collective agreement (cao) says exactly when.
Some employers pay the holiday allowance every month with your salary. Then it counts as normal monthly pay and the special rate doesn't apply (Handboek Loonheffingen 2026, § 9.3.6, Dutch).
Why is so much tax taken off your holiday allowance?
Your employer withholds wage tax on holiday allowance at the special rate (bijzonder tarief). The rate depends on your annual wage of the previous year, including holiday allowance. If you started this year, your employer converts your pay to a full year.
The rate is often higher than people expect. Holiday allowance comes on top of your salary, so it falls in your highest tax bracket. And the extra income lowers your general tax credit and labour tax credit. That is why the table adds a "tax credit adjustment" (verrekeningspercentage loonheffingskorting) to the normal rate.
| Annual wage from | Rate | Adjustment | Total |
|---|---|---|---|
| €0 | 0% | 0% | 0% |
| €11,358 | 35.75% | -8.32% | 27.43% |
| €12,923 | 35.75% | -31.01% | 4.74% |
| €23,931 | 35.75% | -1.95% | 33.8% |
| €29,737 | 35.75% | 4.45% | 40.2% |
| €34,719 | 35.75% | 4.45% | 40.2% |
| €37,409 | 35.75% | 4.45% | 40.2% |
| €38,884 | 37.56% | 4.45% | 42.01% |
| €41,124 | 37.56% | 4.45% | 42.01% |
| €45,593 | 37.56% | 12.91% | 50.47% |
| €46,003 | 37.56% | 12.91% | 50.47% |
| €59,783 | 37.56% | 12.91% | 50.47% |
| €78,427 | 49.5% | 6.51% | 56.01% |
| €143,555 | 49.5% | 0% | 49.5% |
Do you get too much tax withheld back?
Sometimes. The calculator also shows what the holiday allowance really costs you in tax over the whole year. On €3,000 a month that is €1,157.70, almost exactly what is withheld in May (€1,157.76). If more was withheld, you get the difference back when you file an income tax return.
If far too much is withheld, at least 10% and at least €227 more than you will probably owe, you can ask the Belastingdienst to let your employer use a lower rate (Handboek Loonheffingen 2026, § 9.3.6, Dutch).
How much holiday allowance do you get on your salary?
For a full year of work and 8% holiday allowance:
| Gross per month | Gross allowance | Special rate | Net in May |
|---|---|---|---|
| €2,000 | €1,920.00 | 33.8% | €1,271.04 |
| €2,500 | €2,400.00 | 40.2% | €1,435.20 |
| €3,000 | €2,880.00 | 40.2% | €1,722.24 |
| €3,500 | €3,360.00 | 42.01% | €1,948.47 |
| €4,000 | €3,840.00 | 50.47% | €1,901.96 |
| €5,000 | €4,800.00 | 50.47% | €2,377.44 |
| €6,000 | €5,760.00 | 50.47% | €2,852.93 |
Are you always entitled to 8%?
Almost always. There are exceptions (Rijksoverheid, Dutch):
- A collective agreement can say you get no holiday allowance, if you earn at least 108% of the minimum wage.
- If you earn more than 3 times the minimum wage, your employer can agree with you in writing that you get less or none.
- If you are ill or on leave and get less pay, you build up holiday allowance over that lower pay.
Do you get more than 8%, for example through your collective agreement? Enter your own percentage in the calculator.
Which year does the calculator use?
The 2026 table. Holiday allowance paid in May 2027 falls under the 2027 table. The Belastingdienst publishes it in December 2026; we will update this page then.
Frequently asked questions
How much holiday allowance do I get on € 3,000 gross?
€2,880.00 gross per year: 8% of €36,000. 40.2% wage tax is withheld, so you receive €1,722.24 net. Most employers pay it in May or June.
When is holiday allowance paid in the Netherlands?
At least once a year. Most employees get it in May or June. Some employers pay it every month; then it is part of your monthly pay.
Why is so much tax taken off my holiday allowance?
Because your employer uses the special rate (bijzonder tarief). That rate depends on your annual wage and is usually higher than the rate on your monthly pay: the allowance comes on top of your salary, and it lowers your tax credits.
Can I get tax on my holiday allowance back?
Sometimes. If more was withheld in May than you owe over the whole year, you get the difference back when you file an income tax return. With one job and a fixed salary the difference is usually small.
Sources
- Belastingdienst: white table for special rewards 2026 (Dutch)
- Belastingdienst: Handboek Loonheffingen 2026, § 9.3.6 (Dutch)
- Rijksoverheid: how much holiday pay do I get? (Dutch)
- Belastingdienst: tax rates and tax credits 2026 (Dutch)
This calculation is an estimate, not tax advice. It assumes one job, a fixed salary and an employer who applies the payroll tax credit. Not sure? Check belastingdienst.nl or your collective agreement.