Office lunch and the WKRThe Dutch werkkostenregeling in plain English
Lunch for your team usually costs you no extra tax. Each lunch counts for € 4.05, whatever it costs. Below you can read how that works, and work it out for your own team.
At a glance
- € 4.05 is what each lunch counts for, whatever it costs
- 2.00% of your wage bill is yours to give your team tax-free each year
- € 0 is what a lunch counts for when your team chips in € 4.05
The basics
So what is the WKR?
The WKR is the rule that lets you give your team extras without them being taxed as salary: a Christmas hamper, team drinks or daily lunch. Most extras add up against one yearly budget: your The amount you may spend tax-free on extras for your team each year: 2.00% of your wage bill up to € 400,000, 1.18% over everything above that. (your yearly tax-free budget). Stay under it and nobody pays tax. Go over and you, the employer, pay 80% Tax you pay as the employer, so your employee never notices. On whatever goes over your free space it is 80%. on the amount above it; your employee never notices. Some things, such as travel costs, do not count at all.
Step 1 · The free space
How big is your free space?
Your free space is a percentage of your All your employees’ wages added up, as they appear as "fiscal wage" on the payroll records. Employer charges do not count.. In 2026: 2.00% over the first € 400,000, and 1.18% over everything above that. The calculator below does the sum for you.
Looking ahead to 2027: the 2027 tax plan raises the first percentage to 2.16%. Parliament still has to approve it; once it is final, we update this page.
| Year | Up to € 400,000 | Above that |
|---|---|---|
| 2026 | 2.00% | 1.18% |
| 2025 | 2.00% | 1.18% |
| 2024 | 1.92% | 1.18% |
Step 2 · The norm amount
A lunch counts as just € 4.05, whatever it costs
The tax office does not count a meal at work at what it costs, but at a fixed A fixed amount the tax office counts per meal at work, whatever that meal really costs. In 2026: € 4.05.: € 4.05 in 2026, for breakfast, lunch and dinner. So a € 10.95 lunch counts for € 4.05 against your free space.
The other € 6.90 is an ordinary business cost.
A more expensive lunch does not count for more. See what is on the menu this week
Step 3 · The contribution
A small contribution keeps your free space free
You do not have to ask for a contribution. Each lunch then takes € 4.05 off your free space, and your staff notice nothing. Daily lunch is a big item, though, and you share your free space with the Christmas hamper, the drinks and everything else.
If you do ask for a The amount your employee pays per lunch. You withhold it from their net pay., it comes off the norm amount. If your employee pays € 4.05 or more, lunch does not count and you keep your whole free space.
What each lunch counts against your free space
- Contribution € 0 € 4.05 counts
- Contribution € 2 € 2.05 counts
- Contribution € 4.05+ counts for nothing
Per meal, for illustration. You set the contribution yourself.
Worked example: with a € 10.95 lunch and a € 4.05 contribution the company pays € 6.90 per lunch, and lunch does not touch your free space. Prices excl. VAT. See the price list
Calculator
What would lunch cost you?
Fill in your team. You see how much of your free space lunch uses and what it costs per month.
- Lunches per year
- 3,450
- Your free space in 2026
- € 12,130
- Lunch uses of that
- € 13,973 (115%)
Lunch alone already goes € 1,843 over your free space. On that you pay € 1,474 employer levy. A contribution prevents it.
What it costs with DIS (example € 10.95 pp)
- Lunch per month
- € 3,148
- Paid by your team
- € 0
- Paid by the company
- € 3,148 € 10.95 per lunch
Indicative, not tax advice. Based on 46 working weeks a year and an example price of € 10.95 per person, excl. VAT. You share your free space with every other extra.
Valid until 30 November
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A catered lunch creates a real moment together and makes the office a nicer place to come (back) to. Book a discounted trial for your whole team, see how they react, then build a plan on your terms. No obligation to continue.
A trial lunch says more than this whole page.
Business meals
Lunch with clients does not count
An ordinary team lunch at the office runs through your free space. A meal with a genuine business purpose is something else: a meeting with clients or business relations, a training or course, or food during overtime. That falls under a A separate rule that makes something untaxed without using your free space, such as travel costs or a genuinely business meal. and does not touch your free space. The tax office’s rule of thumb: if work keeps someone from eating at home between 17.00 and 20.00, it counts as business. An internal meeting at your own office is usually not enough. So keep a team lunch and a client meal apart; we put them on separate invoice lines as standard.
See meeting and event cateringWhy DIS
We handle the practical side
We put the lunch on the invoice correctly and can keep track of the contribution for you. We do not give tax advice; that stays with your accountant.
For the employer
- One invoice, with daily lunch and business meals on separate lines. Your accountant books everything correctly first time.
- Working with a contribution? We can keep track of who lunches on which days, and supply that weekly or monthly for payroll.
- You need no new system and nobody has to file an expense claim.
For your team
- A fresh, complete lunch for a contribution of a few euros. Making it at home soon costs more once you count the shopping and the time.
- Something different every day, freshly made in our own kitchen.
- The contribution goes through payroll, so there is no cash or expense claim involved.
Daily lunch is available from 10 people. Want to choose what goes on the table first? Build your own combo.
- 9,000+ meals a month
- 70+ Amsterdam offices
- 10+ years experience
For your accountant: money flows, deduction and VAT
Where does the rest of the money go?
Say the lunch costs € 10.95 (excl. VAT) and the contribution is € 4.05. There are then three separate amounts. The price of the lunch has nothing to do with the norm amount.
80% or 73.5% deductible, or a threshold?
Food and drink is only partly deductible, and you choose one of two methods. Either a fixed threshold: € 5,700 a year is not deductible, the rest is (for a BV: 0.4% of the wage bill if that is higher). Or a percentage: 80% deductible for Income tax: the tax a sole trader or partnership pays on its profit. or 73.5% for Corporate tax: the tax a BV or NV pays on its profit.. Your accountant picks whichever works out better. Many sites only mention "80% deductible", but that does not apply to a BV.
Source: Belastingdienst, limited deductible costs 2026
And the VAT?
You may deduct the VAT on lunch you buy in for your team, for example from a caterer, as long as the What your employee gains from it each year: roughly what you pay, minus their own contribution. per employee stays at or under € 227 a year. All staff provisions together count towards that, the Christmas hamper included. A contribution lowers the benefit. If you go over, your accountant corrects it in the last VAT return of the year.
Common questions
The basics
What is the WKR norm amount for lunch in 2026?
€ 4.05 per meal. Every lunch at the office counts for this fixed amount against your free space, whatever the meal actually costs.
Does daily lunch cost me tax or not?
Usually not. With no contribution, each lunch takes € 4.05 off your free space; as long as you stay under it, nobody pays anything. With a contribution of € 4.05 or more, lunch does not count at all. Only once your free space runs out do you, the employer, pay 80% Tax you pay as the employer, so your employee never notices. On whatever goes over your free space it is 80%. on the excess.
I read that a healthy lunch is tax-free. Is that right?
Not any more. In 2024 the Dutch Supreme Court sided with a grower over free healthy lunches in 2017 and 2018: back then they fell under the exemption for occupational health provisions. Since 2022 that exemption only covers what you are required to provide as an employer, such as a proper desk chair. Lunch is not one of those, so it simply comes off your free space, at € 4.05 per meal.
Does this also apply to breakfast, coffee or drinks?
Breakfast and dinner at work count for the same norm amount (€ 4.05) as lunch. Coffee, tea or fruit in between, so not a meal, does not count at all. Drinks and staff parties have their own rules; your accountant can look at those.
Is there a maximum per employee?
There is a soft limit. What you give through the free space has to be "customary". The tax office in principle accepts up to € 2,400 per employee per year without further explanation; above that you need to be able to show it is not much more than customary. If you ask for a contribution of € 4.05 or more, lunch does not count here.
The contribution
What if I ask for no contribution: is that a problem?
That is allowed, but it adds up quickly. 10 employees lunching every working day, 46 weeks a year, eat 2,300 lunches. Together they count for € 9,315. With € 500,000 in wages (we assume € 50,000 per person) your free space is € 9,180, so the lunch alone already goes € 135 over. With 30 employees you go € 6,965 over your free space, and pay € 5,572 employer levy on that. The Christmas hamper and the drinks come on top of that. With a € 4.05 contribution, lunch does not count in either case. Work out your own team with the calculator.
Does the contribution come out of gross or net pay?
Net pay. It is not a tax swap like a bike scheme: you simply withhold the amount from the salary you pay out. So there is nothing to set up or apply for with the tax office.
How do I arrange the contribution in practice?
You agree an amount per lunch with your team and withhold it from net pay. We can keep track of who lunches on which days and supply that as a weekly or monthly overview, so payroll knows exactly what to withhold.
Do I need to apply for or report anything?
No, there is nothing to apply for. If lunch counts against your free space, payroll processes it in the wage tax return as Pay on which you, the employer, settle the tax (inside the free space or through the employer levy) instead of your employee.. If you ask for a contribution of € 4.05 or more, nothing counts and the withholding from salary is all that happens.
Business meals, deduction and VAT
What is the difference between a team lunch and a business meal?
An ordinary team lunch at the office runs through your free space (€ 4.05 per meal). A meal with a genuine business purpose, such as a meeting with clients or business relations, a training or food during overtime, falls under a specific exemption and is untaxed, separate from your free space. An internal meeting at your own office is usually not enough. We put the two on separate invoice lines.
Is food and drink 80% deductible for my BV?
No, for a BV or NV it is 73.5%. The 80% is for income tax, so for sole traders and partnerships. Instead of the percentage you can also choose a fixed threshold of € 5,700 that is not deductible. Your accountant picks the better one.
Can I deduct the VAT on lunch?
Yes, as long as the benefit per employee stays at or under € 227 a year, all staff provisions together. A contribution lowers that benefit. If you go over, your accountant corrects it in the last VAT return of the year.
More questions? See all FAQs →
This page is informational and not tax advice. The amounts and percentages mentioned apply to 2026 and can change from year to year. For your situation, check with your accountant or tax adviser. Source: Belastingdienst (Handboek Loonheffingen 2026).