Dutch DGA Salary Calculator 2026
Find your optimal director salary. Calculate net income from salary vs. dividend and discover how to maximise take-home pay as a director-shareholder (DGA).
Enter your figures — the calculator updates instantly.
How does DGA salary work?
As a director-major shareholder (DGA) of your own BV, you must pay yourself at least the "customary salary" (gebruikelijk loon). In 2026, this minimum is €56,000 gross per year. The Dutch Tax Authority may require a higher salary if comparable employees earn more in your sector.
Income tax on salary is progressive: 35.75% up to €38,883, 37.56% up to €78,426, and 49.5% above that. This is why most DGAs keep their salary at the minimum and take additional income as dividend.
Why salary + dividend is usually optimal
Dividend from your BV is taxed via box 2 at 24.5% (first €68,843 per person) and 31% above that. Compared to the 49.5% top income tax rate on salary, dividend is significantly cheaper for higher earners.
| Income item | Tax rate 2026 |
|---|---|
| DGA salary (first bracket) | 35.75% (up to €38,883) |
| DGA salary (second bracket) | 37.56% (€38,883–€78,426) |
| DGA salary (top rate) | 49.5% (above €78,426) |
| Dividend, low rate (box 2) | 24.5% (first €68,843/person) |
| Dividend, high rate (box 2) | 31% (above €68,843/person) |
| Withholding tax (offset against box 2) | 15% |