Key facts at a glance
Legal minimum
8% of gross
Wet minimumloon en minimumvakantiebijslag
Typical payout
21-25 May
Lump sum, once a year
Tax treatment
Ordinary Box 1
Withheld via bijzonder tarief
Here's the short version: vakantiegeld is a legally mandated minimum of 8% of your gross annual salary, almost always paid as a single lump sum around 21-25 May, and it's taxed as ordinary income exactly like the rest of your salary, not as a tax-free bonus. On a €65,000 salary that's €5,200 gross, netting to roughly €3,247 after tax. On €90,000 it's €7,200 gross, netting to roughly €3,636.
If the 30% ruling applies to your employment, it also shields part of your vakantiegeld from tax, the same way it shields your regular pay. On that same €90,000 salary, the ruling lifts your net vakantiegeld from roughly €3,636 to roughly €5,307, a meaningful difference that a lot of expat guides gloss over.
See your exact vakantiegeld, gross, net, and the May payslip bump.
Open the Vakantiegeld CalculatorHow vakantiegeld actually accrues and gets paid
The Wet minimumloon en minimumvakantiebijslag requires employers to set aside at least 8% of your gross salary as holiday allowance, accrued continuously across the vakantiegeldjaar, which runs from 1 June to 31 May rather than following the calendar year. That accrued amount is then almost always paid out as a single lump sum around 21-25 May, though a minority of employers use June instead, or pay it monthly if your contract or cao specifically says so.
Some collective labour agreements (cao's) set the rate higher than 8%, and a growing number of employers advertise vakantiegeld as a competitive perk on top of the legal minimum. But 8% is the floor almost every Dutch employee, permanent or temporary, full-time or part-time, is legally entitled to, regardless of what's written in an individual contract.
Why your May payslip looks taxed differently
Payroll systems apply a special withholding table (bijzonder tarief) to one-off payments like vakantiegeld and bonuses, calculated from your annualised salary level rather than spread evenly across all 12 months the way your regular monthly pay is. In practice this taxes the lump sum close to your marginal Box 1 rate, since it stacks entirely on top of your annual salary in a single month instead of being smoothed out.
This can make your May payslip's withholding percentage look alarmingly high compared to a normal month, but it isn't a separate or extra tax, just a different withholding method for a one-off payment. Over the full tax year, the total amount of income tax you actually owe converges to the same figure either way; any small over- or under-withholding gets reconciled automatically through your annual aangifte inkomstenbelasting (income tax return).
What vakantiegeld is worth, three salary levels
Standard employee, no 30% ruling, using 2026 Box 1 bands. Note the marginal rate jumps once your combined income crosses €78,426, which is why higher earners see a smaller net-to-gross ratio on their vakantiegeld specifically.
| Salary | Vakantiegeld, gross | Tax on it | Vakantiegeld, net |
|---|---|---|---|
| €45,000 | €3,600 | €1,352 | €2,248 |
| €65,000 | €5,200 | €1,953 | €3,247 |
| €90,000 | €7,200 | €3,564 | €3,636 |
Figures model vakantiegeld as taxed on top of annual salary at your marginal Box 1 rate. Run your own exact salary, with or without the 30% ruling, through the Vakantiegeld Calculator.
Yes, the 30% ruling covers your vakantiegeld too
Because vakantiegeld is ordinary Box 1 salary income rather than a separate category of pay, the 30% ruling's tax-free carve-out applies to it exactly the same way it applies to your regular monthly salary, calculated on your combined gross income (salary plus vakantiegeld) for the year. On a €90,000 salary, that lifts net vakantiegeld from roughly €3,636 without the ruling to roughly €5,307 with it, an extra €1,671 in a single payment purely from the ruling being active. If you're negotiating an offer and weighing whether a quoted salary already includes vakantiegeld, and whether the 30% ruling applies, both questions materially change what actually lands in your account come May.
Model your own vakantiegeld payout
See your gross vakantiegeld, tax withheld, and exactly how much extra lands in your May payslip.
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Frequently asked questions
How much vakantiegeld will I actually receive?
At least 8% of your gross salary earned over the vakantiegeldjaar (1 June to 31 May), before tax. On a €65,000 salary that's €5,200 gross, which nets to roughly €3,247 after tax at a typical marginal rate. Some employers pay more than 8% if their collective labour agreement (cao) specifies it, but 8% is the legal floor almost everyone can rely on.
When does vakantiegeld get paid?
Almost always as a single lump sum, typically landing between 21-25 May, covering the allowance accrued over the prior vakantiegeldjaar (1 June to 31 May). A minority of employers pay in June instead, or spread it across monthly pay if your contract specifies that method, so it's worth checking your own contract or cao if you're unsure which applies to you.
Why does my May payslip show a different tax rate than my normal salary?
Because Dutch payroll typically applies a special withholding table (bijzonder tarief) to one-off payments like vakantiegeld, calculated from your annualised salary level rather than spread evenly across 12 months like your regular pay. In practice this taxes the lump sum close to your marginal Box 1 rate, since it stacks on top of your annual salary rather than being smoothed out. Over the full tax year the total amount of tax you owe converges to the same figure either way; it's a timing and presentation difference on the payslip itself, not a different total tax bill.
Does the 30% ruling reduce the tax on my vakantiegeld too?
Yes. Vakantiegeld is ordinary Box 1 salary income, not a separate category, so if the 30% ruling applies to your employment, its tax-free carve-out applies to the vakantiegeld portion in exactly the same way it applies to your regular pay. On a €90,000 salary, that's the difference between roughly €3,636 net vakantiegeld without the ruling and roughly €5,307 net with it, calculated on the combined gross income for the year.
Is vakantiegeld included in the salary a Dutch job ad quotes?
Usually not, and this catches a lot of people comparing offers for the first time. Most Dutch job postings quote a base gross salary figure that excludes vakantiegeld, meaning your actual cash received over the year is typically about 8% higher than the headline number once the May lump sum lands. On a €90,000 role, that's roughly €7,200 extra a year the job ad's headline figure never mentioned. Always confirm with the employer whether a quoted salary already includes vakantiegeld before comparing two offers side by side.
Can vakantiegeld ever be less than 8%, or skipped entirely?
Only above roughly 3x the statutory minimum wage (around €93,000/year gross at 2026 minimum-wage levels), and only if you and your employer have explicitly agreed this in writing. It's an opt-in exception written into the Wet minimumloon en minimumvakantiebijslag, not something an employer can apply unilaterally, and most contracts, even well above that threshold, still pay the standard 8% unless yours specifically says otherwise.
What if I leave my job before the vakantiegeld payout date?
You're still entitled to whatever you've accrued up to your last working day, it just gets settled as part of your final payslip (eindafrekening) rather than waiting for the usual May payout, since the allowance accrues continuously across the vakantiegeldjaar rather than only crystallising on the payout date itself.
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