Incorporating a BV
If you have a BV and also work in it, you cannot simply pay yourself no salary. The Dutch Tax Authority requires you to receive a salary that reflects what someone in a comparable position outside your BV would earn. This is called the customary salary (gebruikelijk loon). In this article we explain how it works, what the minimum is in 2026 and when you can deviate from it.
Without this rule, a DGA could simply pay themselves no salary and take all profits as dividend. Dividend used to be taxed more favourably than salary. The Tax Authority wanted to prevent this and therefore introduced the customary salary rule. You are required to receive a realistic salary so that you pay income tax just like any other employee.
In 2026, your salary as a DGA must be at least the highest of these three amounts:
In practice, this means that most DGAs must pay themselves at least €58,000 gross per year. Do you have employees who earn more? Then your salary must be at least equal to theirs.
The Tax Authority looks at what is customary in your sector for a comparable position. That is not always an exact figure. You can use salary surveys, collective labour agreement data or comparable positions on the labour market as supporting evidence.
Are you the only person working in the BV and is there no comparable position to be found? Then the standard amount of €58,000 is the starting point.
There are situations in which the Tax Authority will agree to a lower customary salary.
The BV is making a loss
If your BV is structurally making a loss and a high salary would threaten the continuity of the business, you can apply for a lower salary. You do need to be able to substantiate this properly.
Starting entrepreneurs with an S&O declaration
Do you have an innovative startup and an S&O declaration (Research and Development)? Then you may reduce the customary salary to the statutory minimum wage. This is intended to give startups financial breathing room in the early stages.
Part-time
Working only part of the time in the BV? Then you may reduce the customary salary proportionally. Working 50% of the time? Then €29,000 gross per year is the minimum.
Note: a lower customary salary must always be well substantiated. The Tax Authority checks this and will apply the standard amount if in doubt.
Many DGAs keep their customary salary at the minimum and take the rest of their income as dividend. This can be fiscally smart because dividend is taxed in box 2.
Box 2 rates in 2026:
Salary is taxed in box 1 at rates up to 49.5%. The difference can therefore be significant.
But it is not always smart to take as little salary as possible. Banks look at your salary when assessing a mortgage application, so a higher customary salary can increase your borrowing capacity. Also bear in mind that as a DGA you do not automatically build up a pension and are not insured for unemployment or illness. You arrange that yourself, independently of your salary.
This is truly tailor-made per situation. What is fiscally optimal depends on your total income, the wealth in your BV and your personal circumstances.
If the Tax Authority finds that your salary is too low, they can correct it. They will then impose the standard amount and issue additional tax assessments and possibly penalties. It is therefore not something to take lightly.
You need a payroll administration. Every month your salary is processed, payroll tax is remitted and a payslip is produced. At Sarabel this costs €5 per month plus €10 per payslip, so €15 per month if you are the only DGA. View all rates at sarabeladministratie.nl/en/pricing.
As a DGA you are required to pay yourself at least €58,000 gross per year in 2026. This may be lower if your BV is making a loss, you have an S&O declaration or you work part-time. Keeping your salary at the minimum and taking the rest as dividend can be fiscally advantageous, but also think about your mortgage and your own pension and disability insurance arrangements. Always seek advice about what is best for your situation.
Have questions about the customary salary for your situation? Send an email to info@sarabeladministratie.nl.