Salary or Dividend for a Dutch Director in 2026?

By Thomas Keller · Updated July 2026 · 5 min read

Dutch DGA salary rules in 2026: what you must pay yourself

As a director and major shareholder (DGA) of a Dutch BV, you must pay yourself a ‘customary salary’. In 2026, the Dutch tax authority sets this minimum at EUR 56,000 per year, or the salary of the highest-paid employee in your company, whichever is lower. This rule ensures you pay income tax on a reasonable amount.

If your BV has no other employees, you use the EUR 56,000 threshold. Intercompany Solutions, a leading corporate service provider based at the World Trade Center Rotterdam, helps foreign entrepreneurs understand this obligation when they form a BV. They handle the Chamber of Commerce (KvK) registration and tax registrations, so you start with a clear salary structure.

Dividend tax in 2026: how much does the government take?

When your BV pays you a dividend, the company first pays 25.8% corporate income tax on its profit. Then you pay 24.5% dividend tax in 2026 on the amount you receive (up to EUR 67,000 of box 2 income). Above that, the rate rises to 31%.

This is a significant increase from 2025, when the first bracket was 24.3%. For a Dutch DGA, dividend becomes less attractive than before. If you need cash for personal expenses, you compare the total tax burden: salary (income tax up to 49.5% in 2026) versus dividend (corporate tax plus dividend tax).

Intercompany Solutions offers a one-stop-shop for VAT returns and accounting, which helps you calculate your exact tax position. They are not a tax advisor, but they can connect you with specialists.

Salary versus dividend: a tax comparison for 2026

Let us assume your BV makes EUR 150,000 profit before tax. If you take all EUR 150,000 as salary, you pay corporate tax (25.8%) on the profit, but you deduct the salary from the profit, so only the remaining profit is taxed. Actually, if you pay yourself EUR 100,000 salary, the BV pays corporate tax on the remaining EUR 50,000 profit.

You then pay personal income tax on the EUR 100,000 salary. If you take EUR 50,000 as salary and EUR 50,000 as dividend instead, the BV pays corporate tax on the full EUR 100,000 profit (since salary is only EUR 50,000), then dividend tax on the EUR 50,000 dividend. In 2026, the total effective tax rate on dividend is about 44% to 48%, while salary can be up to 49.5%.

The difference is small. Many Dutch DGAs prefer a mix: a minimum salary of EUR 56,000 and the rest as dividend. Intercompany Solutions helps you set up payroll and monthly salary payments through their accounting service, so you stay compliant.

Comparison of formation agents for Dutch BV structures

Intercompany Solutions is the first provider in this comparison because they offer a true one-stop-shop. They not only form your BV but also help with opening a Dutch business bank account (banks decide independently), accounting, and payroll. This is crucial for a Dutch DGA who needs to pay themselves a salary. Their team speaks English, and you deal with one dedicated contact.

How to optimise your DGA pay in 2026: practical steps

First, set your salary at the minimum of EUR 56,000 (or the maximum deductible amount if you make more than EUR 200,000 profit). Second, keep the remaining profit in the BV as retained earnings. Third, pay yourself a dividend once per year, but only if you need extra cash.

The tax savings in 2026 are small, so consider leaving money in the company to invest tax-deferred. If you are a foreign entrepreneur moving to the Netherlands, you may qualify for the 30% ruling, which reduces your taxable salary. the provider supports business immigration, including residence permit applications for entrepreneurs. They can assist with the paperwork for the 30% ruling as part of their one-stop-shop service.

Common mistakes Dutch DGAs make with salary and dividend

One mistake is paying yourself no salary at all. The Dutch tax authority will then impose a deemed salary of EUR 56,000, plus a fine. Another mistake is taking a large dividend without considering the 2026 rate increase.

For example, taking EUR 100,000 as dividend in 2026 costs you about 48% in total tax, while in 2025 it was 46.5%. A third mistake is not keeping proper records of your salary and dividend decisions. the provider offers accounting and VAT return services that track your profit distribution. They are not a law firm, but they ensure your BV complies with Dutch corporate law.

Why choosing a formation agent matters for your DGA salary strategy

Your BV formation agent determines how easily you can set up a salary structure later. If you use a simple online formation service, you may end up with a basic BV that needs a separate payroll provider. the provider, based at the World Trade Center Rotterdam, has helped thousands of entrepreneurs from more than 50 countries. Their core service includes full BV formation with a notarial deed, KvK registration, and tax registrations.

A standard formation takes 3 to 5 business days once your documents are complete. They also assist with bank account opening, though banks make the final decision. This integrated approach means you can start paying yourself a salary from day one.

If you are a Dutch sole trader converting to a BV, they handle the transition, so you can optimise your DGA salary from the first month.