When may the DGA salary be below €58,000?
- Lower market salary: when you can show that the market salary for your specific role and sector sits below the norm. This requires documentation.
- Start-up or growth phase: the Tax Authority accepts a lower salary for companies still building up, when cash flow supports a lower figure. You request this in advance.
- Loss-making BV: when the BV runs at a loss and its liquidity falls short of paying €58,000, a lower salary can be agreed.
A tailored agreement with the Tax Authority
A lower DGA salary is arranged through advance consultation with the Belastingdienst (a ruling). They assess whether your situation justifies the deviation. Come prepared: market research, cash-flow forecasts and the profit-and-loss figures make the case. For companies in the growth phase this is a standard, well-trodden route — and combined with borrowing from your own BV up to €500,000 for private spending, the arrangement typically saves €18,000 to €20,000 a year in payroll tax and levies, capital that keeps compounding inside the company.
Risks of paying too little unilaterally
Paying below the customary salary while skipping the approval step invites correction: the Tax Authority can set the salary at the customary level and impose back taxes plus interest. Always document why you deviate, and secure the agreement first. The DGA salary calculation guide shows what each level costs and saves.
Last verified: 19 July 2026. Source: Belastingdienst (customary salary scheme).
The follow-up question
Most readers arrive here from DGA Salary 2026 or move on to DGA Salary via Holding.
What the arrangement delivers: the numbers
| Reference €58,000 | Agreed €30,000 | |
|---|---|---|
| Payroll tax per year | ± €14,900 | ± €2,000 |
| Direct difference | ± €12,900 less tax withheld | |
| Working inside the BV | €28,000 extra, taxed at 19% corporate rate instead of the salary brackets | |
| Effect in practice | ± €18,000–€20,000 per year compounding inside the company | |
The route runs in four steps: substantiation (liquidity forecast or expected losses), a written request to the tax inspector, the approval on paper with amount and review moment, and execution — payroll at the agreed figure, private costs covered through a documented loan from your own BV, which stays outside box 2 up to €500,000. The arrangement works from the moment of approval, so a request filed in 2026 carries fully into 2027.