DGA Salary

Calculating DGA Payroll Tax in 2026: Brackets, Credits and a Worked Example

Updated: 6 October 2026 Holdwise editorial team Payroll tax DGA Calculation

Payroll tax is the monthly prepayment on your DGA salary. DGA means director and major shareholder, the standard term for an owner-director of a Dutch BV. Your BV calculates the tax with the box 1 brackets and applies the tax credits through the payroll table. In 2026, a DGA with a salary of €58,000 pays tax in the first and the second bracket. A DGA can change the outcome in two ways: the level of the salary and the mix of salary, dividend and loans. At Holdwise, we keep this answer up to date and change it when the rules change.

Complete guide Director salary in a Dutch BV 2026: minimum, rules, calculation →

The 2026 brackets

Box 1 has three rates: 35.75% up to €38,883, 37.56% up to €78,426, and 49.5% above that. On a customary salary of €58,000, the first part is taxed in bracket one and the rest in bracket two. The gross bracket tax is then roughly €21,000 a year, before credits.

Paying yourself a salary from your BV? See Dutch payroll for your company, with your director's salary and the payslips.

The effect of the tax credits

The general tax credit and the labour credit are deducted from that gross amount. After these credits, the tax is much lower. Both credits become smaller as income rises. Two DGAs with the same gross salary can therefore have different net pay. Your BV applies the credits in each pay period through the payroll table. On €58,000, you keep an indicative net salary of around €3,360 a month, after tax, the tax credits and the health care contribution (Zvw). With the DGA calculator, you can work out the numbers for your own situation with the 2026 tables. You can see where every line on the payslip comes from in the payslip article.

A Dutch BV with staff or a director on the payroll has to file every month. We do the payslips, the payroll tax return and the yearly forms. See payroll and administration for a Dutch BV.

Every quarter and every year, a Dutch company keeps records and files returns. What does it cost to hand this work over? See bookkeeping in the Netherlands for owners abroad.

Where you have control

You can influence two things. The first is the level of the salary. A lower customary salary is allowed if comparable work pays less, or for up to three years while a new BV is still unable to pay the full salary. A prior consultation with the Tax Authority gives you certainty in advance. For each euro less salary, you save tax at your marginal rate, the rate on the last euro you earn. The lower salary is what saves tax. At €36,000, compared with €58,000, you keep about €7,100 a year more. After a later dividend, about €2,800 of that remains. The loan gives you access to money, but its tax saving is zero. Calculate it with your own figures. The second is the mix with dividend and borrowing. Above a certain income level, payroll tax is the most expensive of the three options. Compare salary, dividend and a loan from your BV (besloten vennootschap, the Dutch private limited company) with your own figures to find the cheapest mix. Source: Belastingdienst (rates and tables 2026).

Last verified: 19 July 2026.

Terms on this page

Customary salary (gebruikelijk loon): The minimum salary a DGA must pay themselves. The Dutch Tax Administration tests it against the yearly norm, the most comparable job and the best-paid employee. The salary may be lower in a few cases, such as when the most comparable job pays less or the salary is still too high for a new BV. A prior consultation (vooroverleg) with the Tax Administration gives certainty in advance.
DGA (director-major shareholder): The entrepreneur who is both director of a BV and owns a substantial interest in it, typically five percent of the shares or more. Dedicated rules apply to the DGA’s salary, dividend and borrowing.
ZVW contribution: The income-dependent healthcare contribution a DGA pays over salary, up to an annual cap. The current percentage and ceiling are on the figures page.

All terms in the glossary →

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Part of Doing Business in the Netherlands, the complete 2026 guide.

Frequently asked questions

How much payroll tax do I pay as a DGA on €58,000? +

Roughly €21,000 in gross bracket tax (35.75% and 37.56%), before the tax credits. After the credits, the tax is much lower. You keep an indicative net salary of around €3,360 a month, after the health care contribution (Zvw). With the calculator, you can work out the exact figure for your situation.

Why does my payroll tax differ from a simple bracket calculation? +

The tax credits become smaller as income rises. Your BV applies them in each pay period through the payroll table. The result is therefore different for each person, even with the same gross salary.

Can I lower my payroll tax as a DGA? +

Yes. The main way is the level of the salary. A lower customary salary is allowed if comparable work pays less, or for up to three years while a new BV is still unable to pay the full salary. A prior consultation with the Tax Authority gives you certainty in advance. Your total tax also depends on the mix of salary, dividend and the BV loan.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 6 October 2026