1Vakantiegeld at a glance
2How much you build up
The law sets a minimum of 8% of the gross wage you earned over the past year (usually June to May). Bonuses, profit sharing and a 13th month normally do not count towards it, unless your contract or collective agreement (CAO) says so. Many CAOs give the same 8%; some give more.
3Gross and net vakantiegeld by monthly salary (2026)
| Vakantiegeld gross | You keep | Tax | |
|---|---|---|---|
| €2,600 | €2,496 | €1,493 | 40% |
| €3,500 | €3,360 | €1,949 | 42% |
| €4,500 | €4,320 | €2,140 | 50% |
| €6,000 | €5,760 | €2,853 | 50% |
| €8,000 | €7,680 | €3,378 | 56% |
4Why so much tax comes off
- 1Special rate
Your employer withholds tax at the bijzonder tarief: the rate that fits your yearly salary, including the effect on your tax credits.
- 2Lost tax credits
Extra income lowers the general tax credit and, above about €43,000, the labour tax credit. That is why the rate on the allowance is often higher than your income tax bracket.
- 3Settled in your return
If too much or too little was withheld, the annual tax return corrects it.
5Special situations
| Holiday allowance? | |
|---|---|
| Part-time | Yes, 8% of what you earn |
| Sick | Yes, it keeps building up |
| Zero-hours or on-call contract | Yes, at least 8% of the wage over the past year |
| Leaving your job | Paid with your final salary, for the months since the last payout |
| Unemployment benefit (WW) | Yes, 8% of the gross benefit |
| Self-employed (ZZP) | No: build it into your rate |
6Holiday allowance and the 30% ruling
With the 30% ruling your employer can pay part of the holiday allowance tax-free, the same way as your salary, as long as the total stays within the ruling's limits. The allowance does count when checking whether you meet the salary requirement for the ruling.
7Common questions
When is vakantiegeld paid?
At least once a year. Most employers pay it in May or June with the salary; your contract or CAO says when.
Can my employer include it in my monthly salary?
Yes, if agreed in writing, and your payslip must show it separately.
Why is my vakantiegeld lower than 8% after tax?
The 8% is gross. Tax, and sometimes a pension contribution, comes off. The table above shows what you keep.
Can I use it to pay off a tax bill?
You can use it for anything; there are no rules on how you spend it.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
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