Net DGA salary at €56,000 gross
| Item | Amount |
|---|---|
| Gross DGA salary | €56,000 |
| Income tax (indicative) | approx. -€17,600 |
| Employment tax credit | approx. +€3,000 |
| General tax credit | approx. +€2,100 |
| Net per year (approx.) | approx. €43,500 |
| Net per month | approx. €3,625 |
Optimal salary-dividend combination 2026
Most DGAs keep the salary at the minimum (€56,000) and take additional income as dividend. Dividend at 24.5% is significantly cheaper than marginal income tax of 37.56%–49.5% on additional salary.
Example: €120,000 desired private income
| Route | Net total (approx.) |
|---|---|
| All as salary (€120,000 gross) | approx. €76,000 |
| Min. salary (€56,000) + dividend (€64,000) | approx. €90,000 |
Annual advantage of the optimal mix: approx. €14,000 more net.