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Wage tax on share options delayed for employers

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: 1 January 2023

What changes?

Are you an employer who pays their staff partly in share option rights instead of salary? In the current situation, you have to start paying wage taxes as soon as the employee converts the rights to shares. This is going to change.

In future you may choose when to pay wage taxes over the value of the share option rights: as soon as they are converted into shares, or as soon as these shares can actually be traded. This may prove useful if your company’s profit makes it hard for you to pay the wage tax sooner.

For whom?

  • Employers who pay part of their staff’s wages in share option rights. Startups, scale-ups, or other companies.


It is expected this change will come into effect on 1 January 2023.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant(Government Gazette, in Dutch).

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This information is provided by

Netherlands Enterprise Agency, RVO
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