Logo of the Dutch government

Change in customary salary scheme DGAs

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVONederlandse versieEffective date: 1 January 2023

What has changed?

Are you the director major shareholder (dga) of a bv? You have to pay yourself a salary that is in line with the customary salary for your job. This is called the customary salary scheme. As of 1 January 2023, one of the possible measures for this customary salary has changed. Your customary salary is at least the highest of:

  • 100% of the salary of a person in a comparable job (it was 75% and this has changed), or
  • the salary of the employee with the highest wages in your company, or
  • a fixed sum of at least €51,000

Your bv deducts wage tax from your salary. With the customary salary scheme, the Tax Administration ensures that you receive wages that reflect the level at which you work, as well as the amount of work you do (market-level).

For whom?

  • entrepreneurs with a bv.


The change in law entered into effect on 1 January 2023.

Related articles

This article is related to: