Fiscal Advantages

Chair massage by Dutch tax law is deductable. The VAT can be deducted and the costs are deductable at the end of the year if you complie with a number of rules:

From the 1st of January 2015 the WKR or Business Expense Facility, Work-related Costs Scheme is mandatory withing all companies. This rule takes care of all regulations regarding benefits for your staff. In this regulation there is also a regulation on Chair massage within companies.

The WKR is a new regime for assessing taxability of employee benefits and will replace the current regulations. The WKR involves all possible employee benefits and compensations including expense allowances and benefits in kind. The principal rule of the WKR is that all employment related reimbursements and provisions are deemed to be taxable wage, exceptions apply.

The WKR grants employers a tax free budget of 1.2% (announced for 2015; 2014: 1.5%) of the annual total taxable wage. Benefits remain tax-free within that budget. If the total amount of allowances exceeds the tax-free budget of 1.2%, the excess will be subject to payroll tax of 80% due by the employer. It’s needless to say that employers will have to manage their budgets.


What does this exactly mean?

The Tax office stimulates employers to invest in the health and vitality of their employees. Chair Massage are part of the investment made by companies that are stimulated by the tax office. Chair massage is part of the ‘nihil’ or ‘zero’ rule. This means that if chair massage meets the necessary regulations, it can be imbursed unlimitedly, without having to meet the 1,2% regulation.


The WKR regulations are:

  • You have an ‘Arboplan’ in your company in which the objective of improvement of health and well being of staff is mentioned.
  • The massages take place during office hours and not during staff breaks
  • The employee does not have to pay a contribution
  • There is a notable private saving for the employee.

If these requirements are not met, chair massage can still be given without taxation, but will effect the 1,2% mentioned in the WKR arragengements. For specific information on this subject we recommend you look at the link of the Tax office:

If you are interested in getting to know more about our services and rates, please email to and we will get in touch with you.