Based in The Netherlands? WKR offers tax benefit on employee lunch
The Work-Related Costs Scheme (WKR) continues to play an important role in 2026 for employers who want to offer employee lunches in a tax-efficient way. In this article, you’ll find the most up-to-date information on meal reimbursements and meal provisions at the office and beyond, based on the regulations in force for 2026.
1. Tax Exemption for Meals in 2026
In 2026, specific exemptions apply to the provision or reimbursement of meals that have more than an incidental business purpose. These meals can be exempt from wage tax and do not count toward the WKR free space.
The main exemptions include:
Meals during business trips
Meals that are part of temporary accommodation or travel costs are tax-exempt. This applies to business trips and employees working at non-permanent locations, such as road workers, technicians, or film crews.
Meals during business meetings outside the regular workplace
Meals consumed during business meetings away from the regular office — for example, a lunch with a client at a restaurant — are also exempt.
Mobile employees
For employees who regularly work at multiple locations (such as sales representatives or service engineers), meal reimbursements may qualify for a targeted exemption.
2. Reimbursements for Overtime and Special Circumstances
There are also targeted exemptions in 2026 for meals provided when employees cannot reasonably eat at home. This includes:
- Employees who cannot eat at home due to expected or unexpected overtime
- Work during evening shifts, late shifts, or night shifts
- Therapeutic meals
These meals are exempt from wage tax and do not use up WKR free space.
3. Meals in the Company Canteen
For meals provided in the company canteen, employers may apply a fixed taxable amount of €3.90 per meal in 2026. This standard amount applies regardless of the actual cost of the meal and regardless of where the meal was purchased, such as a supermarket or bakery.
4. Meals without a Business Purpose
Meals that have only an incidental business purpose, such as a regular lunch at the workplace, do not qualify for a specific exemption. These meals are treated as taxable wage and must either:
- be taxed as regular salary, or
- be designated as final levy wage and charged to the WKR free space.
5. WKR Free Space in 2026
In 2026, the WKR free space remains unchanged compared to 2025:
- 2% of the fiscal wage sum up to €400,000
- 1.18% of the fiscal wage sum above €400,000
As long as costs fit within this free space, no additional tax is due. Any excess is subject to an 80% final levy.
Source: Dutch Tax Authorities, Nieuwsbrief Loonheffingen 2026 – Issue 2, 24 December 2025
Example: Providing Lunch to Employees in 2026
Let’s walk through a practical example.
Situation
- Number of employees: 100
- Days per week: 5
- Budget per lunch: €12 (excluding VAT)
Step 1: Calculate Total Weekly Costs
100 employees × 5 days × €12 = €6,000 per week (excluding VAT)
Step 2: Application under the WKR
The fixed taxable amount for a company canteen meal in 2026 is €3.90 per meal.
Taxable portion per lunch:
€12 − €3.90 = €8.10 per meal
Step 3: Total Weekly Amount under the WKR
100 employees × 5 days × €8.10 = €4,050 per week (excluding VAT)
This amount can either:
- be designated as final levy wage and charged to the WKR free space, or
- be taxed as regular wage for the employee.
Whether tax is due depends on the company’s total fiscal wage sum and the remaining free space within the WKR.
Let’s Eat 🍽️
With Feedr Cloud Canteen, you can easily configure how lunch costs are shared between employer and employee — fully employer-paid, fully employee-paid, or split. This allows you to make optimal use of the WKR while offering a great lunch experience at the office.
With a little extra support from the government, now is the perfect time to invest in a healthy, happy, and high-performing team.
So, let’s have lunch!
Get in touch to explore the possibilities: orders.nl@feedr.co
