The three tax levels
| Level | 2026 rate |
|---|---|
| Corporate tax, profit in the BV | 19% up to €200,000, 25.8% above |
| Box 2, dividend to you privately | 24.5% up to €68,843 per person, 31% above |
| Box 1, your salary | Progressive to 49.5%, customary salary €58,000 |
If you take all profit out of the BV, you pay corporate tax first and then box 2 tax. In total, you pay about 38.8% tax if the profit and the dividend stay in the lowest brackets, and up to 48.8% on larger amounts. Profit that you keep in the structure is taxed only with corporate tax: 19% up to €200,000 and 25.8% above. You decide when you take out each euro, and in which tax bracket it falls. You can find all figures on the Dutch tax rates page.
1. Set the salary for the phase your company is in
The customary salary norm is €58,000 for 2026. In the start-up phase, a lower customary salary is allowed while the BV still has too little money to pay the norm, for up to three years. The salary is then based on what the company can reasonably afford. A prior consultation with the tax authority gives certainty in advance. A salary in box 1 is taxed at rates up to 49.5%. Profit in the BV is taxed at the 19% corporate rate up to €200,000 and at 25.8% above. The level of your salary is one of the biggest tax choices a DGA makes. You can work out your numbers with the DGA salary calculator. You can read how this works in the customary salary guide and the startup salary guide.
2. Borrow from your own BV
You can get private money from the structure in two ways. You pay out a dividend and pay box 2 tax now. You can also borrow from your own BV at a business-like interest rate. The capital then stays in the BV, where its returns are taxed at corporate tax rates. Under the excessive borrowing rules, the limit is €500,000 in current-account and other debts. Loans for your own home are excluded from this limit. The cabinet proposes to lower the limit step by step from 2027, to €100,000 in 2031. This is still a proposal. Within this limit, you can borrow for a house extension, a car or an investment. You record the loan in a loan agreement. You can read the details in the excessive borrowing guide and the paperwork in the current-account guide. The tax saving comes from the salary level; the loan itself is tax-neutral.
3. Plan dividends within the low tax bracket
Box 2 has two rates: 24.5% up to €68,843 per person per year, and 31% above that. If you plan your dividends per calendar year, you can stay in the low bracket. With a fiscal partner, the amount in the low bracket is doubled. A single large dividend is taxed partly at the high rate. You can read the details, including the distribution test that the board signs, in the dividend guide and the timing guide.
4. Add a holding company
With a holding structure, you can use the participation exemption. Dividends and sale gains on holdings of 5% or more are tax-free in the holding. You can transfer profit from the operating company to the holding tax-free and keep it separate from the business risks. You also choose the moment for box 2 tax yourself, including at a future sale. At a sale, the holding receives the price. You pay box 2 tax only on what you take out privately. For the basics, see what a holding company is.
5. Use the special tax schemes
Staff you recruit from abroad can qualify for the 30% ruling. Profit from innovation can be taxed in the innovation box at a reduced rate. For research and development (R&D) hours, you can get WBSO relief on payroll tax. Each of these has its own conditions and application steps.
Terms on this page
- Customary salary (gebruikelijk loon)
- The minimum salary a DGA must pay themselves. The Dutch Tax Administration tests it against the yearly norm, the most comparable job and the best-paid employee. The salary may be lower in a few cases, such as when the most comparable job pays less or the salary is still too high for a new BV. A prior consultation (vooroverleg) with the Tax Administration gives certainty in advance.
- Current account (rekening-courant)
- The running account between the DGA and the BV for small amounts they pay each other. For a higher balance, you need written terms and an arm’s-length interest rate.
- Excessive borrowing rule
- Under this rule, loans from your own BV above the statutory threshold of €500,000 are taxed as deemed dividend in box 2. Up to the threshold, borrowing from the BV stays tax-neutral. The cabinet proposes to lower the threshold step by step from 2027, to €100,000 in 2031.
- Participation exemption
- With this rule, a company receives dividends and capital gains on a stake of five percent or more free of corporate tax. Every Dutch holding structure is based on it.
- Box 2
- The box for income from a substantial interest: dividend and capital gains on a shareholding of five percent or more. There are two brackets. The first bracket applies per person. You can save tax by spreading income over several years and between partners.
This strategy is general and based on the 2026 figures. You discuss what it means for your own situation in a personal conversation.
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