How much salary do I have to pay myself as a DGA?
Short answer
As a DGA (director-major shareholder), in 2026 you pay yourself a customary salary (gebruikelijk loon) of at least €58,000 a year. It must also be at least as high as the salary in the most comparable job and the highest salary of your employees. A lower salary is only possible if you can show that a comparable job earns less.
Updated on · Reviewed by the tax advisers at Boekhoudvriend
The customary salary rule prevents a DGA from paying themselves a low salary and distributing the profit as dividend, which is taxed at a lower rate. The salary runs through your BV's payroll, with payroll taxes.
The three benchmarks
- The salary in the most comparable employment
- The highest salary of the other employees in the BV or affiliated companies
- €58,000 (in 2025 this was €56,000)
The highest of these three amounts is your customary salary. If you don't work full-time in your BV, it may be proportionally lower.
In a start-up or loss-making BV
If your BV makes too little profit to pay €58,000, a lower salary can sometimes be justified. Document that justification. We calculate which salary fits and what it means for your net income.
Sources
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.