From meal vouchers to work expenses regulation: Welcome to the Netherlands!

It is relatively simple in Belgium: you give your employees a meal voucher for every day they work and they can spend it how they want (read more about meal vouchers in Belgium). The Netherlands has a different system. There are no meal vouchers, but the Dutch have the work expenses regulation (Werkkostenregeling (WKR)). You as an employer can pay allowances for expenses to your employees up to a tax-exempt maximum. Please note that there are strict taxation rules in the Netherlands.

What is the Work Expenses Regulation in the Netherlands?

A brief explanation: there are several options to reimburse certain expenses without paying taxes, but there is a maximum tax-exempt amount per year. In order to benefit from this, you need to put the allowance or payment in kind in a category (for example: intermediary costs, nil valuation, the tax-exempt maximum). Do you reimburse more expenses than the total tax-exempt amount?  There will be a final taxation of 80% on the difference.

How does it work with meals?

Regarding meals, there are a number of options depending on the kind of meal or food and drink expenses.  

Food and drink in the workplace
Think about coffee, tea, fruit and snacks. They can be provided to employees untaxed, as long as they are not part of a meal (nil valuation).

Meals in the company canteen
There is a standard amount of €4.05 per meal in 2026 for lunch or a hot meal in the workplace. This amount will be added to the tax-exempt maximum or it is processed as taxed wages on the salary statement.

Business meals
Meals that are eaten during overtime, business trips or business meetings can either be provided or reimbursed untaxed (please note: there is a maximum tax-exempt amount). The employee does, however, need to submit receipts for the meals to their employer as proof.

Meals outside the workplace
For example a dinner at a restaurant or at home (not in the workplace). The value of these meals is calculated at the true costs and are often deducted from the maximum tax-exempt amount or they are processed as taxed wages on the salary statement.
To sum up: there are no meal vouchers in the Netherlands, but there are various options. As long as you solve the taxation puzzle.