Quick answer: the minimum salary for a Dutch director-shareholder is €58,000 gross in 2026. That is roughly €3,300 net per month after the standard credits. In a genuine growth phase or loss year, a lower salary can be agreed with the Belastingdienst in advance. Combined with borrowing from your own BV (allowed up to €500,000), that room typically saves €18,000 to €20,000 a year.
What the customary salary rule says
The rule is simple at heart. An owner who works in their own BV pays themselves a salary that a comparable employee would earn. The law calls this the customary salary. The floor in 2026 is €58,000 gross per year. Comparable roles that clearly earn more pull the norm up with them.
The three tests
Your salary is the highest of three amounts: (1) the €58,000 floor, (2) 75% of the salary in the most comparable employment, or (3) the salary of the highest-paid employee in your group. For most SME directors, the €58,000 floor is the amount that counts.
What €58,000 leaves you net
Dutch wage tax runs through brackets. In 2026: 35.75% up to €38,883 and 37.56% up to €78,426. A €58,000 salary sits entirely in those two:
| Item | Annual | Monthly |
|---|---|---|
| Gross salary | €58,000 | €4,833 |
| Wage tax before credits | €21,081 | €1,757 |
| General and labour credit | lift the net | |
| Net, after credits | ±€39,600 | ±€3,300 |
One amount arrives separately: the income-related healthcare contribution (Zvw) of 4.85%, about €2,813 a year, billed through the income tax assessment months after the payslip. The bracket-by-bracket calculation stands in DGA salary gross to net 2026.
Why the salary stays at the floor
Salary is taxed progressively, up to 49.5%. Profit that stays in the BV pays 19% corporate tax first and 24.5% box 2 on distribution — a combined burden below the top salary rate. Keeping the salary at the floor and steering the rest through profit and dividend is the standard optimisation for a DGA.
A lower salary in the growth phase
A BV that is demonstrably building — investing, hiring, running start-up losses — can agree a fitting lower salary with the Belastingdienst, in writing and in advance. Every €10,000 less salary saves roughly €3,700 in bracket-two tax. For private spending next to that lower salary, the law allows borrowing from your own BV up to €500,000 outside box 2. Arranged properly, the combination is worth €18,000 to €20,000 a year.
Curious how the norm built up? Every year since 2019 lives in the customary-salary archive. Setting up the structure itself runs fully remote; the complete route and investment stand upfront in one written proposal on the BV incorporation page.
From gross to net: a worked 2026 example
Take the 2026 reference salary of €58,000. Income tax (box 1) uses three brackets; two tax credits then reduce the bill: the general tax credit (algemene heffingskorting) and the labour tax credit (arbeidskorting).
| Component | 2026 figures | Amount |
|---|---|---|
| Box 1 tax, bracket 1 | 35.75% up to €38,883 | €13,901 |
| Box 1 tax, bracket 2 | 37.56% on €38,883–€58,000 | €7,180 |
| General tax credit | €3,115 max, tapering 6.398% above €29,736 | − €1,307 |
| Labour tax credit | €5,685 max, tapering 6.51% above €45,592 | − €4,877 |
| Tax due | ± €14,900 | |
| Net per year | ± €43,100 (± €3,590 per month) |
Room in the growth phase
In a startup or growth phase, a lower customary salary can be arranged with the Dutch tax office (Belastingdienst) for several years, so capital stays inside the company and keeps working. Combined with the room to borrow from your own BV — up to €500,000 per person — private living costs stay covered while the settlement moves to later years. In practice this arrangement keeps roughly €18,000–€20,000 per year inside the company. Neatly requested and documented, it is one of the strongest levers a director-shareholder has in the early years.
Looking ahead to 2027
The customary-salary norm for 2027 is published with the December payroll figures; until then €58,000 is the working number. Budget Day on 15 September 2026 may add DGA measures — a tightening of the rules on borrowing above €500,000 is already announced. That makes this autumn the moment to lock in a lower-salary agreement for a growth phase and to map your borrowing position. The timeline is on DGA salary 2027, and every 2027 measure with its status on the Dutch Tax Plan 2027.