Figures from the 2027 Tax Plan (15 September 2026). Box 1: 36.23% up to €39,247, 38.16% up to €78,426, 49.5% above (top threshold frozen; on 29 September 2026 the cabinet proposed a top threshold of €80,578 instead). General tax credit €3,154 (phase-out from €30,910). Labour tax credit at most €5,929 (phase-out from €47,834 with 6.51%). On 29 September 2026 the cabinet proposed a smaller rise, to a maximum of about €5,889. Box 2: 24.5% up to €69,703, 31% above (29.2% proposed on 29 September 2026). The customary salary for 2027 is normally published with the payroll figures in December. The wealth planner 2027 already has the new brackets and credits.
How the 2027 figure comes about
The norm is indexed every year and published in late December, together with the other payroll figures for the new year. The government can also add DGA measures in the annual Tax Plan. The 2027 Tax Plan was submitted on Tuesday 15 September 2026. The Tax Plan keeps the €500,000 limit of the excessive-borrowing rules (for you and your tax partner together) and rules out overlap with an inherited substantial shareholding. On 29 September 2026 the cabinet proposed to lower the limit after all: to €420,000 in 2027, and further each year to €100,000 in 2031. This is still a proposal. The norm is the starting point. The actual customary salary is based on the most comparable job or the pay of the best-paid employee, whichever is higher. The norm is the minimum.
The series so far
The norm went from €51,000 (2023) to €56,000 (2024), €56,000 (2025) and €58,000 (2026). Plain indexation would put 2027 in the low sixties. The exact figure follows the December payroll publication, and this page is updated the same week.
When a lower salary is allowed
A DGA whose BV is just starting and is still unable to pay the full customary salary may take a lower salary for up to three years. With a prior consultation, the DGA asks the Dutch tax office for certainty in advance. The BV takes this decision itself. The DGA reviews the lower salary every year, because the salary is a yearly amount. With a lower salary, more capital stays in the company. For private spending, the DGA borrows from their own BV, within the €500,000 threshold of the excessive-borrowing rules. The lower salary is what saves tax. At €36,000 compared with €58,000, you keep about €7,100 a year more. After a later dividend, about €2,800 of that remains. The loan gives you access to money, but its tax saving is zero. Calculate it with your own figures. You also decide when the box 2 tax on the payout becomes due. The BV pays the lower salary through its own payroll and must be able to support it. The tax office can correct it afterwards. The cabinet proposes to lower that limit to €420,000 in 2027. This is still a proposal. Asking for a prior consultation in 2026 can give you certainty before 2027 starts.
Do you prefer to hand this over? See payroll and administration for a Dutch BV. We do the payslips, the payroll tax, the bookkeeping and the annual accounts, in English.
What to arrange before January
Take three steps before January. Document the phase: show with your figures, such as start-up losses and a cash forecast, that your new BV is still unable to pay the full salary. A growth plan or an investment plan alone is insufficient. Get certainty: if you want it, ask the tax office for a prior consultation, ideally before the new payroll year starts. Map your borrowing position: the cabinet proposes to lower the limit from €500,000 to €420,000 in 2027, so check your current loan balance against it now. You find every 2027 rate and measure, with its current status, on Belastingtarieven 2027 (in Dutch). With the DGA salary calculator, you can see what each salary level costs, based on 2026 figures.
Every measure of Budget Day 2026 with its status is in Budget Day 2026: the Dutch 2027 Tax Plan in one table.
What do the plans mean for your own money? Use the wealth planner 2027 to work out salary, dividend, profit kept in the company and private wealth in box 3. You see the 2026 and 2027 figures side by side.