Customary DGA salary in 2026: how much must you pay yourself?
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
As a director-shareholder in 2026 you pay yourself at least the highest of three amounts: the € 58,000 benchmark, the salary from the most comparable employment, or your highest-paid employee's salary.
- The benchmark rose from € 56,000 in 2025 to € 58,000 in 2026.
- The old start-up scheme, three years at the statutory minimum wage, was abolished for new cases from 2023.
- Your salary is a cost for the BV and lowers the profit on which 19% corporate tax is calculated.
- Too low a salary without justification leads to a payroll tax assessment, with tax interest and possibly a penalty.
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, when you may use a lower salary and how to substantiate that choice.
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 statutory starting point, not automatically the right amount. Your customary salary must be at least the highest of three amounts.
- The standard amount of 58,000 euros.
- One hundred per cent of the salary from the most comparable employment: what someone doing your work with your responsibility would earn as an employee.
- The salary of the highest-paid employee in your BV or an affiliated company.
| Year | Standard amount |
|---|---|
| 2024 | € 56,000 |
| 2025 | € 56,000 |
| 2026 | € 58,000 |
What does that mean for the tax on your profit?
Your salary is a cost for the BV: it lowers the profit on which corporate tax is calculated. What remains can stay in the BV or be paid out as dividend, on which you pay tax in box 2. The example below shows how those two layers connect.
Worked example: € 120,000 profit before DGA salary
- DGA salary at the standard amount
- € 58,000 gross
- Taxable profit of the BV afterwards
- € 62,000
- Corporate tax at 19%
- € 11,780
- If you pay the rest out as dividend, box 2 at 24.5%
- € 12,304 on € 50,220
Result: On the salary you pay regular payroll tax in box 1; on distributed profit comes 19% corporate tax first and box 2 after. Employer charges such as the health insurance contribution come on top of the salary Whether your BV also pays unemployment and disability contributions depends on your control; see [director-shareholders and insurance status](kb:dga-verzekeringsplicht-ww-ziekte).
Can you use a lower salary?
In a number of situations you can, but the burden of proof always lies with you. So you must be able to show why the lower amount is correct.
Starting BV
The old start-up scheme, which let a young BV set the customary salary at the statutory minimum wage for three years, was abolished for new cases from 2023. If your BV demonstrably cannot pay the standard amount while starting up, you can still substantiate a lower salary, but you must make it plausible with liquidity figures and preferably agree it with the tax authorities in advance.
Part-time
If you demonstrably work part-time for your BV, for example two days a week alongside a job, you may lower the salary proportionally. Do keep time records, because that is your only evidence.
Structural losses
If paying the full salary endangers the continuity of the business, you may be able to lower it. Agree that with the tax authorities in advance and record the agreement in writing. If you do not actually draw the salary but book it as a debt, watch your current account: for tax purposes the salary has still been enjoyed.
What if you set too low a salary?
If you set too low a salary without justification, you risk an additional assessment on the difference, plus tax interest and possibly a penalty. The correction runs through payroll taxes, so across several years it adds up quickly. In a books investigation, the DGA salary is one of the first things the inspector looks at in a BV.
How to document your choice
You do not need a thick report. A short one-page memo that you update each year is often enough to prevent a discussion.
- Describe your role, your tasks and the number of hours you work for the BV.
- Find two or three vacancies or salary surveys for comparable roles and keep them as an annex.
- Note the salary of your highest-paid employee, if you have staff.
- Record which of the three amounts is highest and why you arrive at that salary.
- Process the salary monthly in your payroll records; see how payroll taxes work.
Frequently asked questions
How much is the customary salary in 2026?
The standard amount is 58,000 euros gross per year, against 56,000 euros in 2025. Your salary must be at least the highest of that standard, the salary from the most comparable employment and the salary of your highest-paid employee.
Does the customary salary apply if I barely make a profit?
In principle yes, but with structural losses or a starting BV you can substantiate a lower salary. The fixed start-up scheme of three years at the minimum wage has not applied to new cases since 2023, so you must make the lower salary plausible with figures. Agree it with the tax authorities and record it in writing.
May I lower my salary because I work part-time?
Yes, if you demonstrably work part-time for your BV you may lower the salary proportionally. If you work two days a week, for instance, a salary of two-fifths of the standard is defensible. Keep time records as substantiation.
I have several BVs. Must I draw a salary from each?
No. If you work through a holding structure, you usually draw the salary from the holding, which charges it on to the operating company. One customary salary applies to your work as a whole, not per BV.
What happens if I underpaid myself for years?
The tax authorities can levy additional assessments over the open years, with tax interest and possibly a penalty. If you correct it yourself before an investigation starts, that counts in your favour. Discuss this with your adviser before amending an old return.
Is a BV still worthwhile with this salary?
That depends on your profit. Below roughly a hundred thousand in profit the sole trader's deductions are often more favourable, partly because the DGA salary forces a fixed amount. Read the comparison in sole trader or BV.
Sources
- Salary and substantial interest: customary salary 2026Belastingdienst · belastingdienst.nl
- Corporate tax rates 2026Belastingdienst · belastingdienst.nl
Sources checked on
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.
