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 58,000 in 2026. Remuneration above EUR 650,000 per individual faces a 25% partial disallowance.
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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 58,000 (2026), per the Belastingdienst 2026 loonheffingen table. Wet VPB Art. 8b/9: 25% disallowance on remuneration above EUR 650,000. For 2026 the employer levy for the Zorgverzekeringswet (werkgeversheffing Zvw) is 6.10% and the maximum premium wage is EUR 79,409 per year.
When you can claim
- Gross wages including base salary, holiday allowance (8% vakantiegeld), bonus, and commission
- Employer national insurance contributions (AWf, Aof, Whk, Zvw levy) and employer pension contributions to registered funds
- DGA gebruikelijk loon salary of at least EUR 58,000 per year (2026)
- WBSO-eligible R&D wage costs which also reduce the net loonheffing cash payment
- Work-related costs paid tax-free within the werkkostenregeling free space of 2.00% of total wage up to EUR 400,000
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. The Belastingdienst resets the premium percentages every January, so check the 2026 table before running payroll. Monthly aangifte loonheffingen must be filed by the last working day of each month.
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