Logo of the Dutch government

Change in customary salary scheme DGAs

This information is provided by

Netherlands Enterprise Agency, RVO

Effective 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 changes. 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 has entered into effect on 1 January 2023.

This article is related to:

This information is provided by

Netherlands Enterprise Agency, RVO
FAQPartnersContactAbout usDisclaimerPrivacy and cookiesAccessibilityOndernemersplein (Dutch) is an initiative of:Netherlands Chamber of Commerce, KVKNetherlands Enterprise Agency, RVOImmigration and Naturalisation Service, INDTax and Customs Administration, BelastingdienstGovernment.nlStatistics Netherlands, CBSNetherlands Vehicle Authority, RDWDigital Trust CenterEuropean Commission Point of Single is the Dutch Point of Single Contact for entrepreneurs.Accessibility level: W3C WAI-AA WCAG 2.1