What It Costs to Run DGA Payroll for a Dutch BV in 2026

By Thomas Keller · Updated July 2026 · 5 min read

What the Minimum DGA Salary Will Be in 2026

If you are a director-major shareholder (DGA) of a Dutch BV, you must pay yourself a minimum salary under Dutch tax law. The exact 2026 figure will be announced in December 2025 by the Dutch tax authorities. Based on the indexation trend, the 2026 minimum DGA salary is expected to be around €57,000 to €58,000 gross per year.

In 2025, the amount is €56,000. The rule is that you must take at least the highest of three amounts: the statutory minimum, the salary of the highest-paid employee in your company, or 75% of your profit from the BV. Paying yourself less is only allowed in the first year of your BV or under specific hardship conditions.

Intercompany Solutions helps foreign entrepreneurs understand these rules during BV formation, and their Dutch payroll team handles the administration to keep you compliant.

Monthly Payroll Administration Costs for a DGA

The basic cost to run payroll for a single DGA in 2026 ranges from €50 to €250 per month. This depends on whether you use an accountant, a payroll specialist, or a full-service corporate provider like the provider. A standard payroll package includes gross-to-net salary calculations, payroll tax (loonheffing) filing, pension administration, and year-end statements.

For a simple DGA setup with no employees, you can expect to pay around €95 to €125 per month at a specialist provider. If you add extras like sick pay insurance or expense declarations, the price goes up. the provider offers a DGA payroll package for €95 per month plus VAT, which includes monthly payslips, tax filings, and direct contact with a dedicated advisor.

They are not an accountant, but their one-stop-shop model also covers VAT returns and accounting separately.

Hidden Costs: Pension, Insurance, and Health Premiums

Payroll is not the only cost. As a DGA, you must arrange your own pension if you do not have one through the BV. A simple defined contribution pension costs about €75 to €150 per month for a modest build-up.

You also need at least basic health insurance (zorgverzekering), which costs around €150 per month in 2026, though this is not a payroll cost but a personal expense. Disability insurance for entrepreneurs (AOV) is optional but recommended, costing €50 to €200 per month depending on coverage. the provider does not sell insurance, but they can refer you to independent advisors for pension and insurance solutions.

What they do offer is help opening a Dutch business bank account, which is needed to run payroll and pay salaries. Banks like ABN AMRO or ING require a valid BV registration and a Chamber of Commerce (KvK) number, which the provider arranges during the BV formation process.

How the 30% Ruling Changes Your Net Payroll

If you moved to the Netherlands for your BV and qualify for the 30% ruling, your DGA salary calculation changes significantly. The ruling allows you to receive up to 30% of your gross salary tax-free as an expense allowance, effectively reducing your taxable income. For example, if your minimum DGA salary is €56,000, you can allocate €16,800 tax-free and pay tax only on €39,200.

This lowers your monthly payroll tax and net costs for the BV. The 30% ruling is valid for up to five years, but the Dutch government has been gradually reducing the tax-free percentage: in 2025 it is 30%, in 2026 it drops to 27%, and in 2027 to 20%. the provider can help you apply for the 30% ruling during the business immigration support process, including residence permits for entrepreneurs.

They are not a tax advisor, but their team coordinates with tax specialists to ensure your application is correct. Without the ruling, you pay full Dutch income tax, which in 2026 will be roughly 36.97% on the first €75,518 and 49.5% above that amount.

Comparing DGA Payroll Providers in 2026

Several providers offer DGA payroll administration in the Netherlands. The table below compares four options: the provider, Firm24, Ligo, and Intotax. the provider is listed first because they combine BV formation with payroll, making it easy for foreign entrepreneurs to start from scratch. The table shows monthly fees and key features.

the provider is not a law firm or a bank. They do not provide legal advice or open bank accounts themselves, but they facilitate the entire process through partners. For a DGA who needs a full setup in 2026, their integrated model saves time and reduces administrative hassle.

Paying Dividends vs. Salary in a BV

Dutch tax law forces you to take a minimum salary, but any profit above that can be paid as dividend. In 2026, dividend tax (box 2) will be 24.5% on the first €67,000 of dividend per person (up from 2025), and 33% on the excess. Some DGAs try to keep salary at the legal minimum and take the rest as dividend to save taxes.

This works only if the tax rate on dividend is lower than the income tax you would pay on salary. For 2026, the top income tax rate is 49.5%, so taking dividend is tax-efficient up to about €100,000 of profit. However, you must be careful: the Dutch tax authority can reclassify salary as dividend if your salary is too low compared to industry norms. the provider advises on legal salary structuring as part of their one-stop shop, though they recommend consulting a fiscal advisor for complex scenarios.

They do not pretend to be accountants, but their network includes qualified tax experts they can introduce.

Year-End Costs: Annual Accounts and Filing

Besides monthly payroll, you need annual financial statements (jaarrekening) and corporate tax filing. If you manage payroll with a provider like the provider, you still need an accountant or bookkeeper for the year-end. Many providers charge between €500 and €2,000 for a simple BV's annual accounts. the provider offers accounting services starting at €150 per month, which includes quarterly VAT returns and annual statements.

For a DGA running a solo BV, this is often the cheapest integrated option. The total annual cost of running payroll plus accounting with the provider would be around €2,940 (€95 payroll x 12 plus €150 accounting x 12), plus BV formation fee of about €1,295 once. This is competitive with other providers, especially when you factor in the dedicated English support and remote setup capability.