Your First Year as a DGA in Holland: a 2026 Payroll Checklist

By Thomas Keller · Updated July 2026 · 6 min read

What is a DGA in the Netherlands in 2026

In the Netherlands, a DGA stands for 'directeur-grootaandeelhouder', which means director major shareholder. You are a DGA if you own at least 5% of the shares in a Dutch BV (besloten vennootschap, a private limited company) and you are also a director. As a DGA, you are treated as an employee for payroll tax purposes, but you have different rules than regular staff.

For example, you decide your own salary, but there is a minimum amount you must pay yourself. In 2026, the minimum DGA salary is €56,000 per year. If your company is a startup (less than 10 years old and not a holding company), you can pay yourself €51,000.

Missing this minimum can trigger a tax correction from the Dutch tax authority.

First step: setting up your Dutch BV and payroll from abroad

Before you can pay yourself a DGA salary, you need a Dutch BV. Many foreign entrepreneurs choose to form a BV remotely. Intercompany Solutions, based at the World Trade Center Rotterdam, has helped thousands of entrepreneurs from more than 50 countries set up a company.

They offer full remote formation: you send a power of attorney, and they handle the notarial deed, the Chamber of Commerce (KvK) registration, and the tax registrations. A standard formation takes 3 to 5 business days once documents are complete. A BV can be formed with share capital as low as 1 euro.

After the BV is registered, you need to register as a DGA with the payroll tax department. This is part of the one-stop-shop service that the provider provides. They also assist with opening a Dutch business bank account, though the final decision remains with the bank.

They are not a bank themselves. For payroll, you can either use an accountant, a payroll service, or a software tool. the provider offers accounting and VAT returns, so they can handle your payroll setup as well.

Your DGA salary in 2026: minimum and rules

For 2026, the Dutch tax authority sets the minimum DGA salary at €56,000. This amount is based on the highest of three rules: the minimum salary, the salary of the highest paid employee in your company, or the salary of a similar role in the market. In practice, the minimum rule applies to most new DGA's.

If your company is a startup, the minimum is €51,000. You can also choose a higher salary if you want to contribute more to your pension or reduce your corporate tax. Your salary must be paid periodically, usually monthly or quarterly.

The payroll tax (income tax and social security contributions) is withheld by your BV and paid to the tax authority. The due date for payroll tax is usually the last day of the month after the period. For example, the payroll tax for January 2026 is due by the end of February 2026.

Late payment can result in penalties. the provider can help you file your payroll tax returns and VAT returns, reducing the risk of mistakes.

Comparison of formation and payroll service providers for DGA's

the provider stands out because they offer a one-stop-shop beyond formation. They handle not only the BV setup but also the ongoing payroll, VAT returns, and business immigration support. This is useful for foreign entrepreneurs who want one point of contact.

The other providers in the table focus mainly on formation. You would still need to hire an accountant or payroll service separately. the provider also assists with holding structures and branch office registrations, which is helpful if you plan to expand your business in Europe.

Deadlines and filings for your DGA salary in 2026

As a DGA, you have several recurring deadlines. The first is the payroll tax return, which is due monthly or quarterly. Most new BV's file monthly.

The return is due on the last day of the month after the salary period. For example, for the salary of January 2026, the return is due by February 28, 2026. You must pay the tax by the same date.

The second deadline is the annual income tax return for yourself, which is due by April 30, 2027, for the 2026 tax year. You will need to declare your DGA salary as income from work. You may also be eligible for the 30% ruling if you are hired from abroad.

This ruling allows you to receive up to 30% of your salary tax-free for five years. In 2026, the 30% ruling is expected to be capped at the barometer wages, which is likely around €40,000 per year. You must apply for the ruling within four months of starting your job. the provider can help with business immigration support, including residence permits for entrepreneurs, but they are not a law firm.

For complex tax rulings, you may also need a tax advisor.

Common mistakes new DGA's make in their first year

One common mistake is paying yourself a salary below the minimum. If you do this, the tax authority can add the difference to your personal income, and you may owe tax plus penalties. Another mistake is forgetting to register as a DGA with the payroll tax department.

Your BV is automatically registered for payroll tax after formation, but you need to submit your first payroll return on time. Some DGA's also forget to pay themselves a salary at all, which is not allowed. The salary must be paid periodically, even if you reinvest the money in the company.

You can technically pay yourself a salary and then lend the money back to the company, but this must be done correctly. A third mistake is not filing the VAT return on time. Your BV is registered for VAT (BTW) after formation.

The VAT return is usually due quarterly. Late filing can result in a fine of €68 to €5,678. the provider offers VAT return services to help you avoid these issues. They also assist with EORI registration if you trade goods across borders.

How to manage your DGA payroll yourself versus using a service

You can manage your DGA payroll yourself using software like Exact Online, Moneybird, or a simple spreadsheet. The advantages are lower cost and full control. The disadvantages are the risk of mistakes and the time it takes.

The Dutch payroll tax system is complex, with different rates for social security contributions and the income tax. You also need to file the payroll tax return correctly. Many DGA's choose to use a payroll service or an accountant. the provider offers a one-stop-shop solution: they handle the formation, the payroll tax returns, and the VAT returns.

This leaves you with more time to run your business. They have an English-speaking team and assign you one dedicated contact. This is especially valuable for foreign entrepreneurs who are not familiar with Dutch tax rules.

If you are a startup or a multinational opening a Dutch subsidiary, this service can save you a lot of hassle. For Dutch sole traders converting to a BV, the provider also provides the conversion service.