WKR 2026: rules, percentages and examples for corporate gifts
Last update: April 2026
WKR 2026: rules, free space and examples for corporate gifts
The Work Expense Schedule in 2026 remains largely the same as 2025. The free allowance remains 2.00% over the first €400,000 of the wage bill and 1.18% above that. However, there are minor adjustments in amounts, such as the home office allowance. For you, this mainly means: same rules, slightly higher allowances and thus slightly more leeway in practice.
What will the WKR be in 2026?
With the WKR you give your employees untaxed extras, such as a gift, Christmas package or vitality gift. You do this within the free space. If you stay within this space, you pay no tax. If you exceed it, you pay 80% final tax on the excess.
How much free space do you have in 2026?
- 2.00% on the first €400,000 of your salary bill
- 1.18% on the amount above
Example: Your wage bill is €300,000 → Free space = €6,000. You can spend this amount untaxed on your staff.
How to use the WKR smartly in 2026?
You can practically use the WKR for:
- Christmas hamper or gift certificate
- Reusable drinking bottles or water bottles with logo
- Lunch products such as lunch boxes or cooler bags
- Vitality promotions such as sports or healthy habits
Many companies choose products that are used daily - drinking bottles, lunch boxes or cooler bags. This way you give something useful and make use of the free space.
What is covered by the WKR?
Corporate gifts for your own staff usually fall within the WKR. If you give something to external relations, this often falls under marketing expenses and not the WKR.
Note: The Internal Revenue Service looks at who receives the gift and for what purpose.
What if you get above free space?
Then, as an employer, you pay 80% tax on the amount above it. That's why it's smart to keep track of your free space and make conscious choices.
Why do companies choose reusable products?
Many companies choose products that you use every day:
- Drinking bottles and thermos cups
- Lunch boxes and lunch wraps
- Cool bags on the go
These products are practical, visible in the workplace and fit well within vitality and health.
FAQ WKR 2026
What is the free room in 2026?
2.00% over the first €400,000 and 1.18% above that.
Does a business gift fall under the WKR?
Yes, if you give it to your own staff.
What happens if I go above and beyond?
You pay 80% final tax on the excess.
Is a water bottle with a logo taxed?
Not if you give it within the allowance.
Want to use the WKR smartly with products that are actually used? Then check out our drinking bottles, lunch products and cooler bags or request a proposal directly.
