Volunteer allowance in 2026: maximum tax-free amounts (€2,200), rules and examples

Volunteers are the backbone of nearly every association, foundation and mosque. To reward them without payroll administration, the Netherlands has the volunteer allowance scheme: within fixed limits, an allowance is tax-free and premium-free.

Maximum amounts in 2026

• Per hour: at most €5.75 for volunteers aged 21 and over (a lower hourly maximum applies to younger volunteers).
• Per month: at most €220.
• Per year: at most €2,200.

All limits apply together: exceed the monthly or annual cap — or pay a market-rate fee — and the exemption no longer applies. The amounts are indexed annually.

Conditions

• No employment relationship;
• The allowance is a token of appreciation, not a market-rate wage;
• The work is done for a non-profit organisation, sports club or ANBI.

Examples

Within the scheme: 4 hours each Saturday at €5/hour stays well under all caps — tax-free. Monthly cap exceeded: €300 in one month makes the allowance taxable and reportable, even if the annual total stays below €2,200. Actual costs: real, documented expenses may be reimbursed in full — but never combine both for the same costs.

Recording it properly

Keep a volunteer agreement, an hours log, digital expense claims with receipts and a cashbook that shows amounts per volunteer per month. In the Aqlemy cashbook, volunteer allowances get their own category, expense claims are submitted digitally with an approval flow, and the audit committee sees per-person totals at a glance. See also associations and foundations.

General information, not tax advice. Always check current amounts with the Dutch tax administration.

Free tools for this article: the free expense claim form (Excel). Curious whether the rest of your governance is in order? Take the free board scan — 8 questions, 2 minutes, with the template that solves each open point.