Your salary as director and the 30% ruling

The customary salary

A director with 5% or more of the shares is called a director-major shareholder (DGA). If you work for your company, you receive a salary that fits your work. That is the highest of three amounts: the salary for similar work elsewhere, the highest salary of your employees and €58,000 in 2026.

A lower salary in the growth phase

If your company’s profit is still small, you can agree on a lower salary. Support this with your figures and put the agreement in writing, preferably in advance with the Dutch tax office (Belastingdienst).

A payroll tax return every month

When the company pays a salary, it withholds wage tax and social security contributions. Every month, you file the payroll tax return and pay those amounts, by the last day of the following month. A payroll service or a bookkeeper usually arranges this for you.

Do you live abroad?

Then the Netherlands and your country of residence have agreed in a tax treaty which country taxes your salary. Have this checked before the first salary payment.

The 30% ruling

If your company brings in an employee from abroad, the company may, under certain conditions, pay up to 30% of the salary as a tax-free allowance, for up to five years. As a director, you can also qualify.

• In the 24 months before your start, you lived more than 150 kilometres from the Dutch border for at least 16 months.
• Your salary is above a threshold that is set every year.
• The company and you apply for the ruling together.

Apply for the ruling within four months after your start. It then applies from your first working day.