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Customary DGA salary in 2026: how much must you pay yourself?
Written by Ilias4 min read
Have your own BV and are you its director and shareholder? Then you're obliged to pay yourself a salary. This is called the customary salary, commonly the DGA salary. In this article we calmly explain how it works, how much it must be at minimum in 2026 and when you may use a lower salary.
What is the customary salary?
The tax authorities want to prevent a director-major shareholder from giving themselves a low salary and taking the rest of the profit as dividend, since dividend is taxed at a lower rate. That's why you must pay yourself a 'customary' salary that matches your work. This falls under payroll tax in box 1.
How high is the customary salary in 2026?
For 2026 the standard amount has been raised to 58,000 euros gross per year. In 2025 it was still 56,000 euros. But note: 58,000 euros is only the legal minimum. Your customary salary must be at least the highest of three amounts: the standard of 58,000 euros, the salary of someone in a comparable role in employment, or the salary of the highest-paid employee in your BV.
Can you use a lower salary?
In some cases you can. In the first three years after incorporation a starting BV may set a lower salary if the company can't afford the standard amount. If you demonstrably work part-time for your BV, you may lower the salary proportionally. And with a structurally loss-making BV you may be able to lower the salary after consulting the tax authorities. In all these cases the burden of proof is on you.
What if you set too low a salary?
The tax authorities will check more strictly on low DGA salaries in 2026. If you set too low a salary without justification, you risk an additional assessment on the difference, plus interest and possibly a penalty. So always document your choice, for example with a short memo and market data on comparable roles.
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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