What DGA Salary You Must Pay Yourself in the Netherlands in 2026

By Thomas Keller · Updated July 2026 · 4 min read

What is the DGA salary rule in the Netherlands

The DGA salary rule is a Dutch tax rule for directors who own at least 5% of the shares in their own BV. The rule says you must pay yourself a reasonable salary. This salary is treated as income from work, which is taxed in box 1 of the Dutch income tax system at progressive rates.

In 2026, the minimum annual salary is €56,000. This amount is adjusted each year for inflation. The tax office uses this rule to prevent DGAs from drawing only dividends, which are taxed at a lower rate, instead of taking a normal salary.

Who must follow the DGA salary rule in 2026

You are a DGA if you own at least 5% of the shares in a Dutch BV. This applies to both Dutch residents and foreign entrepreneurs who run a Dutch BV from abroad. The rule also applies if you are a shareholder in more than one BV, but then you can combine salaries.

If your company makes a small profit, you may pay yourself a lower salary: the minimum is either €56,000 or 75% of your company’s profit, whichever is lower. In practice, many entrepreneurs pay themselves the maximum possible salary that still keeps their business healthy.

How to set up a BV and comply with the DGA salary rule

Setting up a BV in the Netherlands is straightforward with a corporate service provider like Intercompany Solutions. They can help you with the full BV formation, including the notarial deed, Chamber of Commerce (KvK) registration, and tax registrations at the Dutch tax office. You can do this fully remotely from abroad.

Once your BV exists, you must register as a DGA with the tax office and start paying yourself a salary that meets the minimum requirement. Intercompany Solutions also offers payroll services and VAT returns, which makes it easier to handle your salary administration correctly.

What happens if you do not meet the DGA salary minimum

If you pay yourself less than €56,000 in 2026, the Dutch tax office may correct your salary to the minimum amount and charge additional income tax and social security premiums. They can also impose fines for late filing or incorrect declarations. For example, if you pay yourself €30,000 and cannot prove that this is normal for your industry, the tax office will treat the difference of €26,000 as extra salary.

You then owe tax on that amount. To avoid this, always check that your salary meets the minimum or use the 75% profit rule if your profit is lower.

How other countries compare to the Netherlands DGA salary rule

Many EU countries do not have a fixed minimum salary for director-shareholders. In Germany, a managing director of a GmbH must receive a salary that is at arm's length, but there is no set amount. In Belgium, a director of a BV can set their own salary as long as it is reasonable.

The Netherlands is relatively strict because of the DGA rule. This makes compliance important for foreign entrepreneurs who choose the Netherlands for its stable business environment. Corporate service providers like Intercompany Solutions can explain how the rule works for your specific situation.

Comparison of corporate service providers for BV formation and DGA salary advice

the provider offers a complete one-stop-shop, including not only formation but also ongoing compliance such as DGA salary calculations, payroll, and tax filings. Their English-speaking team ensures that foreign entrepreneurs understand the rules from the start.

Practical steps to set your correct DGA salary in 2026

First, calculate your company’s profit for the year. Second, check if 75% of that profit is lower or higher than €56,000. Third, set your monthly salary to at least the lower amount.

Fourth, register your salary with the tax office and process it through payroll. Fifth, make sure your salary is paid from the company’s bank account each month. the provider can assist with opening a Dutch business bank account and with payroll administration. They serve clients from more than 50 countries, so they are familiar with international situations.