Calculator · 2026 rates

Which salary does your Dutch BV need to pay you?

It depends on where you live and where you work. Fill in three things and see the salary that fits, the tax on it, the dividend that fills the gap, and what stays in the company.

Short answerLive in the Netherlands? The tax office expects a salary of €58,000 in 2026, or a lower amount agreed for a growth phase. Live abroad and work abroad? Then usually no Dutch salary in year one: your own country taxes your salary. Work partly here? Then the salary for the Dutch days is taxed here. Source: Dutch tax office, checked 5 September 2026.

Your salary, your dividend, your 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 the company still building, investing, or making a loss?
In a growth phase a lower salary can be agreed with the tax office, in writing and in advance.
6. Dutch withholding on your dividend under the treaty with your country
Private person: usually 15%. Not sure? Leave 15% and ask us.
%
The Dutch tax is credited, so the money is taxed once. Leave 0 to skip.
Result
Three things to know
  • Salary is the expensive euro. Up to 49.5% tax, plus the health contribution. Profit that stays in the company pays 19%. Keep the salary at the level that fits and take the rest only when you need it.
  • A lower salary is a request, not a decision you make alone. In writing, before the year starts, with the reason: building, investing, or a loss. 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, 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. A first picture; the treaty for your country and your own country's rules decide the rest.

How the sum works

A director who owns his Dutch BV is an employee of his own company. The tax office expects a normal salary, the customary salary: €58,000 in 2026. Every euro of salary is taxed at up to 49.5%. Every euro that stays in the company is taxed at 19% (25.8% above €200,000 profit). Every euro you take out later as dividend pays 24.5% in box 2 (31% above €68,843 per person per year). So the cheapest route is: salary at the level that fits, the rest in the company, dividend only when you need it.

Living abroad changes the first step

The salary rule follows the work, not the company. Do the work abroad, and your own country taxes your salary under the tax treaty; the Netherlands has nothing to tax, so there is no Dutch payroll in year one. Do the work partly here, and the salary for those days is Dutch salary, with the customary salary rule for that part. Keep a calendar of your working days; that is what the tax office asks for. And write down where the decisions are taken: one director, one country of work.

Read next

The director salary in 2026, From profit to your pocket, Dutch dividend tax 2026, and the Dutch holding structure.

Advice, free of obligation

Would you like our team to take a look at your situation?

Tell us where you stand or what you’re planning. Our team replies with advice, free of any obligation.

Free of obligation. We only use your details to reply to you.

Holdwise Adviseur
Knowledge on doing business in the Netherlands · on the 2026 figures