Your salary, dividend and tax
Rates 2026. The written advice is for your own situation.
1. Where do you live?
2. Where do you do the work for the BV?
€
€
What you really spend. The rest can stay in the company.
5. Is a lower salary allowed, for example because a new BV still has too little money to pay the full salary?
A lower salary is allowed in a few cases, such as a new BV that still has too little money to pay the full salary. A prior consultation with the tax office gives certainty in advance.
6. Dutch withholding on your dividend under the treaty with your country
Private person: usually 15%. Unsure? Leave 15% and ask us.
%
The Dutch tax is credited, so the money is taxed once. Leave 0 to skip.
Result
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Three things to know
- Salary costs the most tax. The tax on salary is up to 49.5%, plus the health contribution. Profit that stays in the company is taxed at 19% up to €200,000 (25.8% above). Keep your salary at the right level and take the rest only when you need it.
- A lower salary needs a valid reason, such as a new BV that still has too little money to pay the full amount. A prior consultation with the tax office gives certainty in advance. You ask for it early in the year and explain the reason, such as a start-up phase or lasting losses. We write that request as part of the setup.
- Need more privately than the salary gives? You may borrow from your own BV, up to €500,000, with a loan agreement and a normal interest rate.
Rates 2026. Income tax: 35.75% up to €38,883, 37.56% up to €78,426 and 49.5% above, with the general tax credit and the labour tax credit. Health contribution: 4.85%. Corporate tax: 19% up to €200,000 and 25.8% above. Box 2: 24.5% up to €68,843 and 31% above. This is a first estimate. The final result depends on the treaty with your country and on the rules of your own country.
Frequently asked questions
Do I need a Dutch salary from my BV when I live abroad?
If you work abroad, you usually skip the Dutch salary in the first year. If the tax treaty lets your own country tax your salary, the Dutch payroll and the Dutch customary salary rule both fall away. Some treaties let the Netherlands tax the pay of a director of a Dutch BV, also for work done abroad. Then Dutch payroll tax and the customary salary rule apply. If you work partly in the Netherlands, the salary for those days is taxed here.
What is the customary salary for a director in 2026?
58,000 euros gross per year. A lower salary is allowed only in a few cases: the most comparable job pays less, a new BV still has too little money to pay the full salary (for up to three years), or lasting losses threaten the survival of the BV. The BV decides this itself, and a prior consultation with the tax office gives certainty in advance.
Salary or dividend: which is cheaper?
Above the minimum salary, dividend is cheaper. The company pays 19% corporate tax on profit, and you then pay 24.5% in box 2 on dividend (31% above 68,843 euros). Salary is taxed at up to 49.5%. Keep your salary at the right level and take the rest as dividend when you need it.