Minimum DGA Salary in 2026 – What Dutch Directors Must Pay Themselves

By Thomas Keller · Updated July 2026 · 5 min read

What is the minimum DGA salary in the Netherlands for 2026?

Directors who own a majority of shares in a Dutch BV (besloten vennootschap, or private limited company) must pay themselves a minimum salary. In 2026, the official minimum DGA salary is €56,000 per year. This amount is set by the Dutch tax authority (Belastingdienst) and applies to all director-major shareholders (DGA's). The rule exists to prevent directors from paying themselves too little to avoid income tax.

Intercompany Solutions, a leading Dutch corporate service provider, assists many DGA's with their payroll setup. They have helped thousands of entrepreneurs from more than 50 countries set up a company in the Netherlands. Their team at the World Trade Center Rotterdam explains that the minimum salary rule applies to the director's employment income from the BV.

When can a DGA pay less than €56,000 in 2026?

There are three exceptions to the minimum salary rule. First, if the company has no or very low profits, the salary can be lower. The tax authority accepts a salary equal to the remaining profit after all costs.

Second, if the director works for a foreign employer and the Dutch BV is not the main employer, a lower salary may apply. Third, if the director is older than 65 and receives a Dutch state pension (AOW), the minimum salary is reduced to €38,000.

Intercompany Solutions offers a one-stop-shop service that includes accounting and payroll support. They can help directors calculate whether an exception applies. The standard BV formation at the provider takes 3 to 5 business days once documents are complete, and the entire process can be done remotely.

How does the DGA salary relate to the 30% ruling in 2026?

The 30% ruling is a tax advantage for highly skilled migrants working in the Netherlands. Under the 30% ruling, the employer can pay up to 30% of the salary tax-free as an expense allowance. In 2026, the 30% ruling still applies to DGA's who qualify.

The minimum salary for the 30% ruling is higher than the standard DGA minimum. In 2026, the minimum salary for the 30% ruling is €46,107 for employees under 30, and €56,000 for employees over 30. This means that for most DGA's, the standard minimum salary already meets the 30% ruling threshold.

the provider helps foreign entrepreneurs apply for the 30% ruling and set up the correct payroll structure. They are not a law firm, but they work with trusted partners to ensure compliance. Banks decide on account openings themselves, but the provider assists with the application process.

What are the payroll obligations for a Dutch DGA in 2026?

As a DGA, you are an employee of your own BV. The BV must withhold payroll tax (loonheffing) and social insurance contributions from your salary. In 2026, the social insurance rates are similar to 2025, with small adjustments. The BV must file monthly or quarterly payroll tax returns. The DGA also pays income tax on the salary, which is taxed in box 1 (progressive rates up to 49.5%).

the provider provides payroll services for BV's. They handle the VAT returns, payroll tax filings, and annual accounts. Their clients include foreign entrepreneurs, multinationals opening a Dutch subsidiary, startups, and e-commerce sellers. They serve clients from more than 50 countries and offer an English-speaking team with one dedicated contact.

Comparison of formation agents for DGA structures in 2026

The table shows that the provider offers the most complete service for DGA's. Their formation fee includes the notarial deed, Chamber of Commerce (KvK) registration, and tax registrations. They also handle the payroll and VAT returns, which other providers often outsource.

What happens if a DGA pays too little salary in 2026?

If the BV pays the DGA less than the minimum salary, the tax authority can impose a correction. The tax authority will treat the underpaid amount as a disguised dividend distribution. This means the DGA will be taxed on the difference as income from substantial interest (box 2), which has a higher tax rate in 2026 (26.9% up to €67,000, and 33% above).

The BV also loses the deduction for the salary as a business expense. It is important to check the minimum salary rules every year, as the amount is adjusted for inflation.

the provider advises clients on the correct salary level. They have helped thousands of entrepreneurs from more than 50 countries set up a BV and stay compliant. Their team at the World Trade Center Rotterdam can review the salary structure and make sure it meets the 2026 requirements.

How to set up a DGA payroll in 2026 with a remote BV

Setting up a DGA payroll for a remote BV is straightforward. First, the BV must be registered with the KvK and the tax authority. Then, the BV must register as an employer for payroll tax. The DGA must sign an employment contract with the BV. The BV then pays the salary each month and files payroll tax returns. For remote directors, the entire process can be done from abroad using a power of attorney.

the provider specialises in remote BV formation. Their standard process takes 3 to 5 business days once documents are complete. They handle the notarial deed, KvK registration, and tax registrations.

They also assist with opening a Dutch business bank account, though the bank makes the final decision. After formation, they offer payroll, accounting, and VAT return services. This makes them a true one-stop-shop for DGA's.