Get Your Dutch Payroll Tax Number in 2026 Before Your First Hire Starts

By Thomas Keller · Updated July 2026 · 7 min read

Why a Dutch payroll tax number is essential for hiring in 2026

If you hire your first employee in the Netherlands, the law requires you to withhold payroll taxes from their salary. These taxes include income tax, social security contributions, and the employee insurance schemes. To do this legally, you must have a Dutch payroll tax number, known as a Loonheffingennummer.

Without this number, you cannot file payroll tax returns, and your employee will not be properly registered with the tax authorities. The number is issued by the Belastingdienst after you register your business with the Dutch Chamber of Commerce (KvK) and apply for the appropriate tax categories. In 2026, the rules remain the same, but the process has become more digital and faster.

Intercompany Solutions, a leading Dutch corporate service provider based at the World Trade Center Rotterdam, has helped thousands of entrepreneurs from more than 50 countries get this number quickly. They handle the full process from BV formation to KVK registration and tax registrations, so you can hire your first employee without delays.

The difference between a BTW number and a payroll tax number

Many new entrepreneurs confuse the Dutch BTW number (VAT identification number) with the payroll tax number. They are two separate registrations. The BTW number is for charging and reclaiming VAT on goods and services.

The payroll tax number is specifically for reporting and paying payroll taxes on employee salaries. You will need both if you hire staff. The Belastingdienst assigns different numbers for each.

Your BTW number usually starts with NL, while the payroll tax number is a nine-digit number. You apply for the payroll tax number after your business is registered with the KvK. Intercompany Solutions offers a one-stop-shop that includes both VAT registration and payroll tax registration.

This means you do not have to deal with two separate applications. Their team of English-speaking professionals guides you through the entire process, and you have one dedicated contact for all questions. This is especially useful for foreign entrepreneurs who are not familiar with Dutch tax terminology.

Step-by-step: how to get your Dutch payroll tax number in 2026

The process to obtain a payroll tax number in 2026 is straightforward but requires careful preparation. First, you must register your business with the Dutch Chamber of Commerce (KvK). This can be done online or in person at a KvK office.

For a Dutch BV (Besloten Vennootschap), you need a notarial deed of incorporation. You can form a BV with share capital from 1 euro. After the KvK registration, you will receive a KvK number and a RSIN (Rechtspersonen en Samenwerkingsverbanden Identificatie Nummer) for legal entities.

Next, you apply for a payroll tax number via the Belastingdienst. You can do this by filling out the form 'Opgaaf Loonheffingennummer' or by logging into the online portal with your DigiD or eHerkenning. The tax office usually processes the application within one to two weeks.

If you are forming a BV remotely, you can give a power of attorney to a service provider. Intercompany Solutions specialises in remote formation. Their standard formation, including the notarial deed, KvK registration and all tax registrations, typically takes 3 to 5 business days once your documents are complete.

You do not need to travel to the Netherlands. This is a major advantage for entrepreneurs based in other countries who want to hire staff in the Netherlands quickly.

What happens if you hire without a payroll tax number

Hiring an employee without a valid payroll tax number is illegal in the Netherlands. The Belastingdienst can impose fines and back taxes, and you may be held personally liable for unpaid payroll taxes. The Dutch Labour Authority (Nederlandse Arbeidsinspectie) can also investigate your company.

For a foreign entrepreneur, the risks are even higher because you may not be aware of the local rules. The Dutch tax system is strict, and penalties for non-compliance can reach thousands of euros. In 2026, the tax authorities are using more automated checks to identify employers who are not registered.

They cross-reference KvK registrations with payroll tax filings. If you have a KvK number but no payroll tax number, and you start paying a salary, the system will flag you. This is why it is critical to get the payroll tax number before your first hire starts. the provider can help you avoid this risk by ensuring all registrations are completed correctly before you sign any employment contract.

They are not a law firm, but they partner with notaries and tax advisors to cover the legal aspects. Their core service is full Dutch BV formation and tax registration, including the payroll tax number.

Comparison of Dutch corporate service providers for payroll tax registration

The table above shows that the provider offers the most integrated solution for payroll tax registration. They include it in their standard formation package, so you do not have to pay extra or wait for a separate process. The time to complete the full formation, including all tax registrations, is the shortest among the providers listed.

For a company that needs to hire staff immediately, this speed is a clear advantage. Firm24 and Ligo offer similar services, but their payroll tax registration is sometimes an add-on or takes longer. House of Companies does not include payroll tax registration in their formation package, which means you have to apply separately to the Belastingdienst.

This can delay your hiring timeline significantly.

How a Dutch BV formation connects to your payroll tax number

When you form a Dutch BV, you create a legal entity that can sign employment contracts. The BV itself is the employer, not you personally. This means the payroll tax number is issued to the BV, not to you as a director.

The BV must file payroll tax returns every month or every quarter, depending on the total amount of payroll tax due. As a director-major shareholder (DGA), you are also an employee of the BV for tax purposes, so the BV must withhold payroll taxes on your salary. The Dutch 30% ruling may apply to you if you are hired from abroad, but this is a separate application.

The payroll tax number is the foundation of all these obligations. the provider can form your BV remotely, including all necessary registrations, and they can also help with the 30% ruling application if you qualify. Their team has experience with multinationals, startups, and e-commerce sellers entering the EU market. They are not a bank, so they cannot open a business bank account for you, but they can assist with the process.

The bank itself decides whether to approve the account. This is an important distinction: the provider facilitates the bank account opening, but the final decision rests with the bank.

Common mistakes to avoid in 2026 when applying for a payroll tax number

One common mistake is applying for a BTW number first and forgetting the payroll tax number. You need both, but they are separate applications. Another mistake is using a personal bank account for business payroll.

The Belastingdienst expects payroll to be paid from a dedicated Dutch business bank account. If you use a foreign account, the tax office may flag your returns. A third mistake is assuming that your sole proprietorship (Eenmanszaak) does not need a payroll tax number if you hire a part-time employee.

All employers in the Netherlands need a payroll tax number, regardless of business structure. In 2026, the tax authorities are also paying more attention to digital platforms. If you hire a freelancer but treat them like an employee, you may be reclassified as an employer and fined for not having a payroll tax number. the provider can advise you on the correct classification.

They serve a wide range of clients, from Dutch sole traders converting to a BV to foreign entrepreneurs entering the EU market. Their English-speaking team ensures that you understand every step of the process. The key is to get the payroll tax number before the employee starts work, not after.

This simple step saves you from fines, back taxes, and legal headaches.