The customary salary rule
The customary salary rule (gebruikelijk loon) applies to director-shareholders. You must take a real salary from your BV, and you can take only the rest as lightly taxed dividend. Your salary must be at least the highest of three amounts. These are the legal minimum, the salary in the most comparable job, and the salary of the best-paid employee in the group. For most directors of small and medium-sized companies, the legal minimum applies. This is €58,000 in 2026. See the current year page.
Why the minimum salary is important
Salary is taxed at progressive rates up to 49.5%. Profit that stays in the BV is taxed now at 19% corporate tax on the first €200,000 and 25.8% above. When you pay it out as dividend, you pay 24.5% in box 2 (tax on the dividend) on the first €68,843 per person and 31% above that (2026). The usual approach is a salary at the legal minimum, with the rest taken as profit and dividend. See the mix of salary and dividend.
Room for a lower salary
A BV in a demonstrable growth phase or loss year can agree a suitable lower salary with the Belastingdienst, in writing and in advance. Private liquidity next to it can come from borrowing from the own BV, allowed up to €500,000. Arranged properly, the combination saves €18,000 to €20,000 a year.
You decide the salary, and the payroll is monthly work. We can take over the payroll. See payroll and administration for a Dutch BV for the services and the costs.
Year by year
The minimum amount changes every year, and the rule stays the same. You find every year since 2019 in the customary-salary archive. For the calculation from gross to net salary, see gross to net.