For employers and employees
Calculate working-from-home allowance 2026
How much working-from-home allowance may be tax-free? For employers and employees: in 2026 at most €2.45 per day worked from home as a targeted exemption in the work-related costs scheme. See the tax-free maximum per month and year and what falls above it.
Working-from-home allowance
| Breakdown | Amount |
|---|
Explanation: calculate working-from-home allowance 2026
In 2026 an employer may give a working-from-home allowance of at most €2.45 per day worked from home tax-free. It is a targeted exemption within the work-related costs scheme, so it does not use up the free allowance. For the same day you do not give both a tax-free working-from-home allowance and a tax-free travel allowance for commuting. What else an employee costs, see the employer cost calculator.
Frequently asked questions
How much working-from-home allowance is tax-free in 2026?
At most €2.45 per day worked from home (2025: €2.40). Working from home for part of a day also counts as a homeworking day. The amount is in the figures annex to the Tax Administration’s Wage Tax Newsletter 2026.
May I give a fixed monthly working-from-home allowance?
Yes. If the employee works from home according to a fixed pattern, you may assume at most 214 days per year at 5 days per week, pro rata for fewer days. With 2 fixed homeworking days per week, that is 85.6 days × €2.45 = €209.72 per year.
May I give travel allowance and working-from-home allowance on the same day?
No, for the same day you give either a tax-free travel allowance or a tax-free working-from-home allowance, not both. If the employee works part of the day at home and part at the office, you choose one of the two.
What happens to the amount above €2.45 per day?
The excess is not specifically exempt. As an employer you can designate it as final levy wages in the free allowance of the work-related costs scheme; otherwise it is taxable salary for the employee.
Note: indicative, not advice
This calculation is an indication based on general statutory rules and 2026 rates and does not constitute tax, legal or payroll advice. The working-from-home allowance is a targeted exemption (final levy component); the employer must designate it. Any excess can fall within the free allowance of the work-related costs scheme or is taxable salary. Not included: recalculation on joining or leaving during the year and the 36-week rule for travel expenses. No rights can be derived from this result.
Something wrong or missing? Let us know
Sources & values used
| Item | Amount | Status |
|---|---|---|
| Working-from-home allowance 2026 | €2.45 per day worked from home (2025: €2.40) | Belastingdienst |
| Fixed allowance | 214 days per year at 5 days/week; × 4/5, 3/5, 2/5, 1/5 for fewer days | art. 31a(7) Wage Tax Act |
| Same day | not both travel and working-from-home allowance tax-free | Belastingdienst |
| Per month (pattern per month) | days × 12 / 12 | assumption |
- Belastingdienst – Payroll tax rates, amounts and percentages from 1 January 2026 (figures annex, PDF, in Dutch) (in Dutch)
- Government Gazette 2025, 40487 – working-from-home allowance €2.40 → €2.45 as of 1-1-2026 (art. 31a(2)(k) Wage Tax Act 1964) (in Dutch)
- Tax Administration knowledge groups – KG:204:2023:12 fixed travel and working-from-home allowance (214/128-day rule, art. 31a(7) Wage Tax Act 1964) (in Dutch)
- Dutch Tax Administration – What is the work-related costs scheme (WKR)? (in Dutch)
Checked on 6 October 2026.