Home office allowance and tax rules 2026: what can you reimburse (tax-free)?

Since working from home has become a permanent part of the Dutch workweek, the home office allowance has become a fixed cost for many employers. However, how much can you actually reimburse tax-free in 2026, is it mandatory, and what if an employee also travels to the office on the same day? This article outlines the current rules.

What is a home office allowance?

A home office allowance is a reimbursement that an employer pays to an employee for the additional costs associated with working from home: higher energy consumption, more coffee and tea, increased wear and tear on furniture, and a portion of fixed housing costs. The Tax Authority allows employers to reimburse a fixed amount per home workday tax-free via the WKR (Werkkostenregeling), without requiring the employee to justify it with receipts.

The standard amount was originally based on calculations by Nibud from 2021, which then resulted in a target amount of approximately €2.00 per home workday. This amount has been indexed annually since then.

What is the tax-free home office allowance in 2026?

For 2026, the targeted exemption for home office costs is € 2.45 per home office day. Employers may pay this amount tax-free, in addition to (or instead of) other reimbursements, without affecting the free allowance in the working costs regulation.

Important: this is a guideline amount. An employer may also reimburse a lower amount, or a higher amount, but the portion above €2.45 per day then no longer falls under the targeted exemption and must be processed via the free allowance of the WKR, or is considered taxable income.

Is a Home Office Allowance Mandatory?

No, a home office allowance is not legally mandatory in the Netherlands. Employers and employees can make agreements about this, for example in the employment contract or a remote work policy. However, in many sectors, this is already regulated: collective labor agreements (CAOs) increasingly include a mandatory or recommended home office allowance, so it’s worth checking the applicable CAO before establishing your own policy.

Combining Home Office Allowance with Travel Expense Reimbursement

A common mistake: the home office allowance and the tax-free commuting allowance for home-work travel cannot be combined for the same day. An employee works either from home (home office allowance) on a given day, or commutes to the fixed workplace (commuting allowance), but not both tax-free on the same day.

An exception applies when an employee does travel on a home office day, but to a location other than the fixed workplace (e.g., a client visit). In that case, the travel expense reimbursement for that route may be granted in addition to the home office allowance.

For employees with a fixed hybrid pattern (e.g., 2 days home, 3 days office), it is common to agree on a fixed monthly reimbursement calculated pro rata, combining both allowances across different days.

Home Office Allowance for Part-Time Remote Work

The home office allowance applies per home working day, even if an employee works only part of the day from home. There is no requirement that someone must have worked a full day at home to qualify: employers may make their own reasonable agreements on this (for example, a minimum threshold of half a workday).

A well-equipped home office: more than just a tax benefit

A home office allowance covers part of the costs, but it does not address the quality of the home workspace itself. A poorly arranged workspace — such as incorrect desk height, no proper chair, or insufficient lighting — leads to complaints and absenteeism, which can be far more costly in the long run than a small daily allowance. Employers who invest in a good home workspace (through sit-stand desks and office chairs from the Offyce range, or via a targeted well-being assessment) often see this reflected in reduced absenteeism and higher productivity. Also read our complete checklist for setting up a home workspace for a practical approach, or explore our services for tailored advice.

Frequently asked questions

Is a home office allowance mandatory in 2026?
No, there is no legal obligation. However, a collective labor agreement (cao) may prescribe a (minimum) home office allowance, so always check the applicable cao.

How much is the tax-free home office allowance in 2026?
The standard amount for 2026 is € 2.45 per home office day, tax-free via the targeted exemption in the working costs regulation.

Can I combine home office allowance and travel expense reimbursement on the same day?
No, for the same day, you may choose between either a tax-free travel expense reimbursement or a tax-free home office allowance, with the exception of travel to a location other than the fixed workplace.

Does the allowance also apply if someone works from home for only half a day?
Yes, the home office allowance is in principle also due for partial remote work on a given day, although employers may make reasonable agreements about this.

Does an employee need to justify the home office allowance with receipts?
No, as long as the amount remains within the targeted exemption (€2.45 per day in 2026), the employee does not need to provide proof with receipts.

Sources

• SRA-Nieuwsbank, "New Standard Amounts for Work-Related Expenses Scheme 2026" (professional organization for accountants and tax consultants): https://www.sra.nl/nieuws/000000/2026/01/nieuwe-normbedragen-werkkostenregeling-2026
• Rendement.nl, "Home Office Allowance 2026 Likely to be €2.45 per Day": https://www.rendement.nl/werkkostenregeling/nieuws/thuiswerkvergoeding-2026-waarschijnlijk–245-per-dag.html
• MKB Servicedesk, "Home Office Allowance 2026: Here’s How It Works": https://www.mkbservicedesk.nl/bedrijfsvoering/hybride-werken/thuiswerkvergoeding-zo-zit-het
• Nibud justification for home office costs (original calculation method for standard amount, 2021): https://zoek.officielebekendmakingen.nl/blg-998496.pdf

Last updated on 24 October 2026 by Stijn Belmans