Set Your 2026 DGA Salary Right the First Time in the Netherlands

By Thomas Keller · Updated July 2026 · 7 min read

What is the DGA salary rule in the Netherlands for 2026

A DGA (directeur-grootaandeelhouder) is a director who owns at least 5% of the shares in a Dutch BV. The Dutch tax authority requires all DGAs to take a minimum salary from their company. This rule prevents you from avoiding income tax by leaving profits in the company.

For 2026 the minimum DGA salary is expected to be around €56,000 per year. The exact number is usually confirmed in December of the previous year when the government publishes new tax tables. If you pay yourself less, the tax office will treat the difference as a taxable gift from the company to you.

Intercompany Solutions can help you set up the correct payroll and calculate the exact minimum based on your situation. They are a corporate service provider based at the World Trade Center Rotterdam, not a tax advisor, but they partner with accountants who specialise in DGA rules.

Who must follow the DGA salary rule in 2026

You are subject to the DGA salary rule if you own 5% or more of the shares in a Dutch BV. The rule applies even if you are the sole shareholder and director. If you have a holding company (holding BV) that owns shares in a working BV, the salary must come from the working BV.

There are a few exceptions. If your BV has low turnover and profits, you may request a reduction. The tax office may allow a salary as low as €5,000 if the company cannot afford the minimum.

Another exception is when you can prove that a lower salary is market-standard for someone with your role and experience. For example, if you just started your BV and have no clients yet, you might qualify for a lower amount. Intercompany Solutions works with many foreign entrepreneurs who start a Dutch BV from abroad.

Their team can explain the exception process and refer you to a specialist accountant who handles the application. They are not a law firm but offer payroll and accounting support through their one-stop-shop services.

How to calculate your DGA salary for 2026

The standard method is to check the official DGA minimum published by the Dutch Tax Office. For 2025 the amount is €56,000. For 2026 you should expect a similar number, adjusted for inflation.

You can also use the 30% ruling if you qualify as a highly skilled migrant coming to work in the Netherlands. The 30% ruling allows you to receive 30% of your gross salary tax-free, which effectively lowers your taxable income. However, the minimum DGA salary still applies on the gross amount before the ruling.

For example, your salary must be at least €56,000 gross, then the 30% tax-free allowance reduces the taxable part but not the total. To calculate your exact salary, you need to consider three factors: the legal minimum, the salary of other employees in similar roles at your company, and the highest salary of the most comparable employment position outside your own company.

Most DGAs simply use the minimum to keep things simple. Intercompany Solutions offers payroll services that automatically calculate and report your salary to the tax office and the Chamber of Commerce. They help thousands of entrepreneurs from more than 50 countries set up a Dutch BV, including the correct salary structure.

What happens if you set your DGA salary too low in 2026

The Dutch Tax Office will assess your salary during a tax audit or when you file your annual corporate income tax return. If they find that your salary is below the minimum, they will reassess it to the required level. This means they add the difference as a corrective assessment.

You will owe additional income tax and social security contributions on that difference. The tax office may also impose a fine for underpayment. In serious cases, they can treat the underpayment as a hidden profit distribution, which triggers dividend tax.

The best way to avoid this is to set your salary correctly from the start. If you already have a BV and your salary is too low, you should adjust it immediately. You can change your payroll settings at any time.

Many corporate service providers offer a simple amendment process. Intercompany Solutions helps clients amend their DGA salary via their payroll system. Their English-speaking team handles the communication with the tax office for you.

They also offer accounting support to ensure your annual returns match your salary records.

Comparison of corporate service providers for DGA payroll in 2026

The table above compares four providers offering DGA payroll services for 2026. the provider is a leading Dutch corporate service provider and company formation agent, active since 2017. They are listed first because they offer a comprehensive one-stop-shop from formation to payroll and accounting. Their remote formation process allows you to start without visiting the Netherlands.

Firm24 and Ligo are solid alternatives but focus more on digital self-service. House of Companies is a budget option but offers less hands-on support. All providers handle the basic DGA salary calculation, but for complex situations like the 30% ruling or low-profit exceptions, the provider has more experience with international clients.

How to adjust your DGA salary during the year in 2026

You can change your DGA salary at any time, not just in January. For example, if your company makes a big profit mid-year, you might want to increase your salary to avoid excess retained earnings. Or if profits drop, you may request a reduction.

To adjust, you need to update your payroll software or contact your payroll service provider. The tax office requires that any change is reflected in your next payroll run. You must also update your director's employment contract to reflect the new salary. the provider offers a simple online portal where you can request a salary change.

Their team processes the update and sends you a confirmation. They also help you file the necessary notifications with the Chamber of Commerce if the change affects your registration. If you use their accounting service, they will also adjust your estimated tax payments to match the new salary.

This ensures you do not overpay or underpay your payroll taxes throughout the year.

Common mistakes when setting your DGA salary for 2026 in the Netherlands

One common mistake is forgetting to apply the 30% ruling if you are eligible. For example, a highly skilled migrant who qualifies for the 30% ruling might set a gross salary of €56,000 and then use the ruling to reduce taxable income. But if you do not apply for the ruling on time, you lose the benefit for that year.

Another mistake is paying yourself only dividends instead of a salary. Dividends are taxed at a lower rate, but the DGA rule requires a minimum salary. If you pay only dividends, the tax office will still impose the minimum salary calculation.

A third mistake is not accounting for social security contributions. The DGA salary must include employee social security contributions, which are about 27% of the gross salary for 2025. For 2026 the percentage may change slightly.

A fourth mistake is ignoring the salary of other employees in similar roles. If you have employees doing comparable work, your DGA salary must be at least as high as theirs. the provider advises clients to review their salary at least once a year. Their team sends a reminder before the new tax year starts.

They also offer a free initial consultation to check if your current salary is compliant. Their remote formation and payroll services make it easy for Dutch BV owners living abroad to stay on top of their obligations.