Category: Remuneration
Director salary
The gross pay you set for yourself as company director, out of the company profit.
Unlike an employee, a company director largely chooses their own gross salary — and that choice ripples through the whole tax picture: a higher salary means more personal tax and social contributions, but it is also deductible for the company and, past a threshold, unlocks the reduced corporate rate. Finding the right level is the core salary/dividend trade-off.
In the worked example
On the worked example for a freelancer in Netherlands with €115,500 of revenue, this line comes to €58,000.
Calculate it
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Related terms
This article is general information for a one-person company (BV), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.