How it works
Everyone who lives or works in the Netherlands pays for healthcare in two ways. The first is a fixed monthly premium to a health insurer. The second is an income-related contribution under the Healthcare Insurance Act (Zorgverzekeringswet, Zvw). For employees the employer pays the second part. For a DGA and for the self-employed it is a personal contribution.
For a DGA, the BV withholds the contribution through the payroll. The DGA pays the lower rate for people who pay the contribution themselves. In 2026 this rate is 4.85% of the salary. The contribution applies up to an income of €79,409.
Dividend and profit kept in the BV are outside the contribution. For a DGA, this is one more reason to choose the mix of salary and dividend with care. A sole trader pays the same rate on the profit, through the income tax assessment.
Under the EU coordination rules, a DGA who lives in another EU country is usually insured in the country where the DGA works. The DGA pays the healthcare contribution in the country where they are insured.
Example
A DGA pays himself €58,000 in 2026. The Zvw contribution is 4.85% of that salary, about €2,813 a year. His own BV withholds it and pays it to the tax authority with the payroll tax.
The figures
Every rate for 2026 is listed in Netherlands tax rates 2026, and the figures for 2027 are in Netherlands tax rates 2027.
Questions people ask
Is the contribution deductible?
The contribution is a personal levy on the salary, so it is a cost for the DGA. The BV deducts the salary, including the contribution, as payroll cost.
Does the contribution also apply to dividend?
Dividend is outside the Zvw contribution. Only salary and business profit count.
Holdwise, Hoofddorp. We keep this definition in line with our Dutch and German glossaries, and the figures are those for the tax year 2026. Updated 30 September 2026.
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