Calculator · 2026 next to 2027 · Budget Day 15 September 2026

Wealth Planner 2027: where your money is taxed least

You own a Dutch company. Every year you decide four things: how much salary you take, how much dividend, how much stays in the company and how much you keep privately. Each choice has its own tax rate. Enter your figures and see the split that costs the least, with the rates of 2026 next to the rates of 2027.

Short answerThe planner works in three steps. Step one: your salary. The law asks a minimum salary from anyone who owns and manages a company: the customary salary (€58,000 in 2027, or a lower amount you agree with the tax office). Step two: dividend for what you need on top. Dividend is profit you pay to yourself as owner. The company first pays 19% profit tax, then you pay the tax on dividend, called box 2: 24.5% up to €69,607 per person and 31.0% above. Step three: your wealth. Money inside the company pays 19% on what it really earns. Money you keep privately pays the tax on savings and investments, called box 3: 36% on a return the law assumes, whatever you really earned, above €60,098 per person. Box 3 looks at 1 January. A loan from your own company is checked on 31 December, with a limit of €500,000 for you and your tax partner together.

Wealth Planner 2027

Figures 2026 and the Tax Plan 2027 of 15 September 2026.
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3. Do you have a tax partner (spouse or registered partner)?
4. Your salary
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This is about the money in your own name from questions 5 and 6: the interest on your savings and the gains on your investments, added together. Nobody knows this exactly; a rough guess is fine. The planner uses it for one thing only: to compare box 3 (tax on an assumed return) with keeping the money in the company (tax on the real return).
Result
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Three things to know
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A first picture. Salary: the income tax brackets, the two tax credits everyone gets (general credit and work credit) and the health insurance contribution. Dividend: the profit tax of the company first, then box 2. Box 3: 36% on a return the law assumes, about 6% on investments and 1.28% on savings, above the tax-free amount. The company: 19% on the return you enter. The costs of a holding company and the timing within the year are left out. Two 2027 figures are still the 2026 values until the payroll figures of November: the customary salary (€58,000) and the health insurance contribution (4.85%).

How the planner decides

Every euro you take out of your company has a price. As salary: income tax up to 49.5%, plus the health insurance contribution. As dividend: first 19% profit tax in the company, then box 2 of 24.5% up to the threshold and 31% above it. Together that is about 39% to 44%. As money that stays in the company: 19% and nothing more until you take it out. So the planner takes the customary salary first, because the law asks for it. Then it fills what you need on top with dividend, up to the low box 2 rate. What is left stays in the company. There it grows at 19% on what it really earns. Privately it would pay 36% on an assumed return every year, also in a bad year.

What changes in 2027

The Tax Plan 2027 was presented on 15 September 2026. The planner shows the 2027 rates next to the 2026 rates, so you see in one look whether it pays to take dividend or move wealth before 31 December 2026. Every measure with its status is on the Tax Plan 2027 page.

The words, explained

Customary salary: the minimum salary the law asks from anyone who owns and manages a company. Dividend: profit the company pays out to its owner. Box 2: the tax you pay on that dividend. Box 3: the tax on your private savings and investments. Assumed return: box 3 taxes a percentage the law assumes you earned, whatever you really earned. Profit tax: the tax the company pays on its profit (corporate tax). Tax credits: discounts on your income tax that everyone gets. Health insurance contribution: a percentage of your income for the health system, on top of income tax. Reference date: the day the tax office looks at your money.

Read next

The customary salary, paying dividend from a BV, box 3, borrowing from your own company and the box 3 or BV calculator.

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