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Paying dividend from your BV: how and what does it cost?
Written by Ilias4 min read
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, and the rules changed in 2025. 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. Have this calculated before making a large distribution.
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.
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