Volunteer compensation and expense reimbursement

Some organizations offer a volunteer scheme. One organization provides a fixed amount per half day (volunteer compensation), another reimburses only the travel expenses or the purchase of materials (cost reimbursement). Organizations are not required to provide compensation. Discuss with the organization where you will be volunteering whether there is any compensation and, if so, how much it is.

Expense reimbursement

For many volunteer organizations, it is important that your volunteer work costs you nothing. You receive a reimbursement from your organization, for example, for the travel expenses you incur. This reimbursement only covers the actual costs you have incurred. Therefore, there is no maximum limit to the reimbursement you can receive. You do not have to pay (income) tax on the reimbursement, but this only applies if the reimbursement you receive is truly equal to the costs you have incurred.

Volunteer compensation

A small part of the volunteer organizations works with a volunteer compensation. You receive a fixed compensation per hour, per day (part), or for example per month from your organization, in which your expenses (such as travel costs) are already included. The Tax Authority has set maximum amounts for the volunteer compensation. For 2026, this is € 5.75 per hour (€ 3.40 for young people up to and including 20 years), € 220 per month, and € 2,200 per year. Note: if you receive a higher compensation, you must pay tax on the entire compensation. The organization for which you do volunteer work withholds this tax from your volunteer compensation and pays it to the Tax Authority.

I receive a volunteer allowance and a reimbursement for expenses.

It is possible that you receive both a volunteer allowance and a reimbursement for expenses from your organization. The Tax Authority then adds the expense reimbursement to the received volunteer allowance. If this total exceeds € 220 per month or € 2,200 per year, the organization will withhold tax on your volunteer allowance and pay this to the Tax Authority.

I receive compensation from more than one organization.

In this case, you also need to pay attention. If you do not receive more than the maximum reimbursement per organization, but the total adds up to more? Then you must declare the reimbursements in your tax return, and the reimbursement is subject to income tax. Unless the reimbursement covers your actual incurred costs.

I have a social welfare benefit

If you receive a social assistance benefit and also receive compensation for volunteer work, the amount of your benefit does not change if the volunteer compensation in 2026 is not higher than the maximum amounts per month and year set by the Benefits Agency. Note: if you are under 27 years old and receive a volunteer compensation, your benefit will be reduced. This does not happen with compensation for actual expenses incurred.

 

For more information about compensations and taxes, see thewebsite of the Tax Authority