Can I Claim Staff Wages and Salary (Loonkosten) as a Business Expense in Netherlands?
Wages, salaries, employer national insurance contributions, and pension contributions paid to employees and the DGA are fully deductible for Dutch VPB. The DGA minimum salary (gebruikelijk loon) is EUR 56,000 in 2025. Remuneration above EUR 650,000 per individual faces a 25% partial disallowance.
What Belastingdienst (Dutch Tax and Customs Administration) says
Wet VPB 1969 Art. 8 jo. Wet IB 2001 Art. 3.8: wages and employer contributions are deductible business costs. Wet LB 1964 Art. 12a: gebruikelijk loon minimum EUR 56,000 (2025). Wet VPB Art. 8b/9: 25% disallowance on remuneration above EUR 650,000.
When you can claim
- Gross wages including base salary, holiday allowance (8% vakantiegeld), bonus, and commission
- Employer national insurance contributions (WW, WIA, WAO, ZVW) and employer pension contributions to registered funds
- DGA gebruikelijk loon salary of at least EUR 56,000 per year
- WBSO-eligible R&D wage costs which also reduce the net loonheffing cash payment
When you cannot claim
- 25% of remuneration exceeding EUR 650,000 per individual per year (partial disallowance under bovenmatige beloningen rule)
- Dividend distributions to the DGA — these are not salary and are not deductible for VPB
Good to know
Pro tip: If your BV generates significant profit, consider whether increasing the DGA salary above the EUR 56,000 minimum is tax-efficient compared to taking dividends, since salary is VPB-deductible while dividends are paid from post-tax profit. Model the combined IB + VPB cost at different salary levels.
Important: All employers must register with the Belastingdienst as an employer before paying the first wage. Monthly aangifte loonheffingen must be filed by the last working day of each month.
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