Tech & Digital

Founder Salary in a Dutch Startup: When a Lower Salary Is Allowed

Updated: 6 October 2026 Holdwise editorial team Founder salary DGA Startup

In a Dutch startup, the law sets rules for the founder's salary. Under the customary-salary rule, there is a standard salary. A new BV that still lacks the money to pay that salary may pay less, for up to three years. You can also borrow from the BV for private costs that you would otherwise pay from a higher salary. At Holdwise, we keep this answer up to date and change it when the rules change.

The rule and its built-in exception

A director-shareholder (DGA, the owner-director of a Dutch BV) on the payroll of their own BV meets the customary-salary benchmark of €58,000 in 2026. The rule has a built-in exception for startups: in the early years, you can agree a lower salary in writing with the tax administration. This needs support from the company's stage and figures, and it is valid for multiple years if requested early in the year. A pre-revenue founder can pay the full benchmark by default, but using the lower-salary arrangement usually suits the rule better.

Working out the savings

Every salary euro costs the company roughly double before the founder receives it privately, once gross pay and employer charges are added. Combine two things. Take a lower salary where the rules allow it, for example while a new BV still lacks the money to pay the full amount. Pay private spending by borrowing up to €500,000 from the founder's own BV at documented market terms. The lower salary is what saves tax. With a salary of €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 your tax stays the same. Calculate it with your own figures. See the full details.

You set the salary once. The payroll has to be done every month. See what we take over each month on payroll and administration for a Dutch BV.

Raising the salary later

A lower salary in the start-up phase lasts three years at most. When revenue grows and the BV can pay the customary salary, you raise the salary to that level. The founder then gets more of the reward through the structure. You take box 2 distributions (tax on income from a substantial shareholding) on a planned schedule, so that each year stays within the 24.5% bracket: the first €68,843 per person in 2026 (31% above). At an exit, you can use the tax exemption in the holding. See the setup and what happens when a company sells. Investors see a modest salary within the rules as a sign of discipline. The 30% ruling can also apply to founders who come from abroad, if the salary meets its norm of €48,013 of taxable salary in 2026. See the relocation package.

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

Frequently asked questions

Can the salary be lower while we raise money? +

Only in a few cases. For a start-up, the usual case is a new BV that still lacks the money to pay the full salary, for example because of start-up losses. That is allowed for up to three years. Raising money or investing alone is an insufficient reason. You can apply this yourself, but a prior consultation with the tax administration gives certainty in advance.

What salary do investors expect a funded founder to take? +

A modest and documented salary. Investors see a salary at that level in the build years as a sign that you share their interests. They rarely object when a founder keeps cash in the company. With the file ready, you answer the due diligence question before it is asked.

When was this last checked? +

Reviewed 18 August 2026. The €58,000 standard salary and the €500,000 threshold are the 2026 figures.

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