Paying dividend from your BV: how and what does it cost?

Written by Ilias Aarrass7 min read · Published on 25 May 2026 · Last reviewed on 11 September 2026

In short

On a dividend your BV withholds 15 per cent dividend tax, remits it within a month, and that prepayment is offset against the box 2 rate of 24.5 or 31 per cent.

Before every distribution the board runs the balance sheet test and the distribution test and records them in writing.
Wrongly approve a distribution and you can be personally liable as a director.
On € 40,000 of dividend that is € 6,000 dividend tax and € 9,800 box 2, so € 3,800 still to pay.
The dividend tax return and payment are both due within one month of the distribution.

If you have a BV that makes a profit, you can pay yourself dividend as director-major shareholder. That's a way to move money from your BV to private, besides your salary. But tax is involved; since 2025 the high box 2 rate has been 31 per cent instead of 33. This article explains how it works in 2026.

What is dividend?

Dividend is a profit distribution from your BV to the shareholders. As director-major shareholder you're often the shareholder yourself. You then pay out part of the profit remaining after corporate tax to your private account. You record the decision in the minutes of the shareholders' meeting.

How much tax do you pay in 2026?

On dividend you pay tax in box 2. In 2026 there are two brackets: over the first 68,843 euros you pay 24.5%, over the excess 31%. If you have a fiscal partner and split the income, together you can pay out up to 137,686 euros at the low rate.

How does dividend tax work?

When paying out, your BV first withholds 15% dividend tax and remits it to the tax authorities. This is a prepayment. At your income tax return you offset that 15% against the tax you owe in box 2. So on balance you pay the box 2 rate, of which the 15% has already been advanced.

When is dividend smart?

Because the high box 2 rate starts above 68,843 euros, it can be wise to spread large distributions over several years, so you stay within the first bracket more often. Whether paying dividend is smart also depends on your other income and your box 3 assets. With a holding, the operating BV can first distribute to the holding untaxed. Have this calculated before making a large distribution.

The two tests and the dividend withholding tax

Paying dividend is not a free grab from the till. The board must first run two tests: the balance sheet test (does enough equity remain?) and the distribution test (can the BV still meet its obligations for at least a year afterwards?). Approve a distribution when it cannot, and you can be privately liable as director.

Check the balance sheet and outlook; record the distribution test in a written board resolution.
Adopt a shareholder resolution to distribute, even as sole shareholder.
Withhold 15 per cent dividend tax and remit it within a month with a dividend tax return.
Set that 15 per cent off later against your box 2 levy in the income tax return; you do not pay twice.

Worked example: distributing € 40,000 of dividend in 2026

Dividend tax of 15%, withheld immediately: € 6,000
Box 2 levy: 24.5% on € 40,000: € 9,800
Still due in the income tax return: € 3,800

Result: You keep € 30,200 net. The 15 per cent is a prepayment, not an extra tax

Frequently asked questions

How much tax do I pay on dividend from my BV?

In box 2: 24.5 per cent up to 68,843 euros per person and 31 per cent above. The BV first withholds 15 per cent dividend tax, which you offset against the box 2 levy.

What are the balance sheet and distribution tests?

Two statutory checks before any distribution: enough equity must remain, and the BV must still be able to meet its obligations afterwards. Wrongly approve a distribution and you may be privately liable as director.

Must I file and remit dividend tax?

Yes, within one month of the distribution the BV files a dividend tax return and remits 15 per cent. Forget it and penalties follow on top of the levy.

Is dividend better than extra salary?

Often yes, once your customary salary is in order: the combined corporate tax plus box 2 burden is usually below the top box 1 rate. But your salary must first satisfy the customary salary rules; see customary salary.

Can I distribute dividend at a loss?

Only if sufficient free reserves from earlier years exist and the distribution test passes. With a structurally loss-making BV, distributing is almost always unwise and risky.

How does it differ from a management fee or loan?

A management fee is taxed turnover for your holding, a loan must be at arm's length with interest and repayment, and dividend is a profit distribution after both tests. Unlabelled withdrawals are quickly taxed as disguised dividend; see current account.

Sources

Dividend tax rate when distributingBelastingdienst · belastingdienst.nl
Dividend tax: filing and payingBelastingdienst · belastingdienst.nl
Box 2: 2026 ratesBelastingdienst · belastingdienst.nl

Sources checked on 11 September 2026

This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.