The Dutch thuiswerkvergoeding, also known as the working-from-home allowance or home office allowance, helps employers cover remote-work costs tax-free. For 2026, the statutory rate is €2.45 per WFH day. This guide also walks Dutch employers through the rules. It also covers the commuting allowance link and the payroll setup. Therefore, you can offer a compliant remote work reimbursement without surprises at year-end.
What is the thuiswerkvergoeding?
The thuiswerkvergoeding is a tax-free working-from-home allowance for employees who work remotely. It covers extra household costs linked to remote work, such as electricity, heating, water, coffee, and toilet paper. Dutch tax law introduced this home office allowance on 1 January 2022.
Furthermore, NIBUD research underpins the daily amount. The Belastingdienst indexes the figure each year. Employers may pay the remote work reimbursement through payroll without deducting wage tax. However, strict conditions apply to keep the allowance untaxed. The rule applies whether the employee works full days or only part of the day from home.
How much is the thuiswerkvergoeding in 2026?
For 2026, the statutory thuiswerkvergoeding is €2.45 per home-working day. The Belastingdienst sets this rate through annual indexation. Employers can apply the working-from-home allowance to each full or partial WFH day worked from home.
Here is a quick overview of recent rates for the home office allowance:
| Year | Daily working-from-home allowance |
| 2022 | €2.00 (introduced) |
| 2023 | €2.15 |
| 2024 | €2.35 |
| 2025 | €2.40 |
| 2026 | €2.45 |
The targeted exemption sits inside the Dutch werkkostenregeling (WKR). As a result, you do not need to use your free margin for this amount. Moreover, the remote work reimbursement stacks correctly with other tax-free payments like home-office equipment costs.
Commuting allowance 2026: key rules
The Dutch commuting allowance, or reiskostenvergoeding, lets employers reimburse travel costs tax-free. For 2026, specifically, the maximum untaxed rate is €0.23 per kilometre. In addition, this rate applies to all transport modes. For example, it covers travel by private car, bike, and public transport.
Employers can also reimburse actual public-transport costs at 100%. However, the €0.23/km cap remains the standard tax-free limit. Above this amount, the excess counts as taxable wages. Always check the most recent Belastingdienst circular for updates. Additionally, some CAOs set higher reimbursement levels through gross-up arrangements.
How to combine home-working and commuting allowances?
Employers cannot pay both the thuiswerkvergoeding and the commuting allowance on the same day. The Dutch rule is straightforward. On a WFH day, only the working-from-home allowance applies. On an office day, only the commuting allowance applies.
Furthermore, for hybrid workers, you must agree on a fixed pattern. For instance, three office days and two WFH days per week. This pattern lets you process a monthly fixed sum through payroll. Moreover, occasional deviations are allowed but require careful tracking. Therefore, hybrid policies must clearly define what counts as a home office day.
How to set up the thuiswerkvergoeding in payroll
Setting up the working-from-home allowance in payroll involves four practical steps. First, update the employment contract with the WFH pattern. Second, configure the payroll software with the agreed days per month. Third, apply the daily €2.45 rate. Fourth, document everything for future Belastingdienst audits.
Most Dutch payroll providers support a fixed monthly thuiswerkvergoeding line. For example, three WFH days per week translate to roughly 13 days per month. As a result, the monthly tax-free home office allowance lands near €30. Keep your hybrid-work policy aligned with everyday reality.
Furthermore, employers should align with the relevant CAO and works council. Some sectors impose stricter rules. Always cross-check sector agreements before payroll go-live. Then, run a quarterly reconciliation to catch errors early.
Compliance tips for Dutch employers
Compliance hinges on documentation and consistency. Keep a clear hybrid-work agreement on file. Track WFH days through your HR system or time-tracking tool, then, reconcile payroll quarterly to catch errors before year-end.
Additionally, watch for these common mistakes:
- Paying both allowances on the same day, which is not allowed.
- Forgetting to update payroll after a schedule change.
- Skipping CAO checks for sector-specific rules.
- Using outdated 2024 or 2025 rates by mistake.
- Ignoring the works council on hybrid-work policies.
A clean process protects both werkgever and werknemer. Moreover, it prevents costly back-taxes after a Belastingdienst review. Strong documentation also supports any WKR audit.
Conclusion
The thuiswerkvergoeding 2026 is a small but meaningful benefit for hybrid teams. Set it up correctly, and you reward employees fairly without an extra tax burden. Octagon helps Dutch employers and EOR clients align payroll with the latest rules. Contact Octagon Professionals to discuss your working-from-home allowance setup with our payroll experts.
FAQ
What is the thuiswerkvergoeding in 2026?
The thuiswerkvergoeding in 2026 is the Dutch tax-free working-from-home allowance. It compensates extra household costs from remote work. The statutory rate sits at €2.45 per WFH day, indexed yearly by the Belastingdienst. Employers process it through payroll without deducting wage tax for hybrid employees.
Can I receive both a commuting allowance and a thuiswerkvergoeding?
No, you cannot receive both on the same workday. Dutch tax law allows only one allowance per day. On a WFH day, the working-from-home allowance applies. On an office day, the commuting allowance applies. Hybrid workers usually agree on a fixed weekly pattern.
Is the thuiswerkvergoeding mandatory for Dutch employers?
The thuiswerkvergoeding is not mandatory under Dutch law. However, many CAOs and employment contracts make it standard practice. Employers may offer the home office allowance up to the cap. Always check your sector CAO and works council agreements before deciding on the remote work reimbursement.
How is the home office allowance taxed?
The home office allowance is tax-free up to the published daily cap. For 2026, that cap is €2.45 per WFH day. Any amount above the cap counts as taxable wages. The Belastingdienst updates the figure annually for employers, payroll providers, and EOR partners.
What is the Dutch commuting allowance rate for 2026?
The rate in the Netherlands for 2026 is €0.23 per kilometre. This rate applies to all transport modes. Examples include car, bike, and train. Employers may also reimburse actual public-transport costs in full. Anything above €0.23/km becomes taxable wages.
