Does the €68,843 threshold reset every year?

Yes. It is an annual bracket, not a lifetime allowance, so distributing across multiple years can let you use the 24.5% band repeatedly instead of once.

Is box-2 dividend the only way to get money out of my BV?

No. Salary (box 1, via the gebruikelijk loon) is the other route, and some DGAs also use a loan from the BV within legal limits. Each has different tax and compliance consequences — the right mix depends on your situation.

Can fiscal partners really double the low-bracket room?

Yes, when dividend income is attributed between partners for tax purposes, the combined 24.5% room effectively extends to €137,686 for the pair — confirm the mechanics of splitting income with your accountant.

Should I always spread dividends to stay under €68,843?

It usually reduces tax on the same total amount, but only if you can afford to wait — if you need the cash now, paying some 31% on the excess may still be the right call. Model both scenarios before deciding.

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Dividends & reserves6 min read

Box 2 dividend tax in 2026: the 24.5% / 31% split and why timing matters

Published 20 July 2026

Once your BV’s profit has covered your gebruikelijk loon and paid Vpb, what is left can come to you as a box-2 dividend — but box 2 itself has two brackets, and how you time distributions changes how much of your money lands in the cheaper one. This is general information, not tax advice; confirm your own numbers with your accountant or boekhouder.

The two box-2 brackets

Dividend income from a substantial shareholding (aanmerkelijk belang) — which is what owning shares in your own BV is — is taxed in box 2 at 24.5% on the first €68,843, and 31% on anything above that in the same year. For a fiscal partner filing together, the low-bracket room effectively doubles to €137,686 at 24.5%.

Box 2 rate: 24.5% up to €68,843
Box 2 rate: 31% above €68,843
Fiscal partners: up to €137,686 combined at 24.5%
The bracket resets each calendar year — unused low-bracket room does not carry forward

Why timing and spreading matter

Because the 24.5% band applies per year and does not roll over, taking one large dividend in a single year pushes a chunk of it into the 31% band, while spreading the same total amount across two or more years can keep more of it inside the 24.5% band each time. For a DGA with flexibility over when to distribute — rather than being forced to take everything at once — this is one of the simplest planning moves available: match distributions to the annual low-bracket room rather than draining the BV in one go.

Fitting it with the rest of the picture

Box-2 dividend sits downstream of the gebruikelijk loon and Vpb. The salary floor (€58,000 for 2026) is taxed in box 1 first; company profit after that is taxed at Vpb (19%/25.8%); only what is then distributed enters box 2. A distribution plan that keeps annual dividends within the €68,843 low-bracket band — building on retained profit gradually rather than emptying the BV in a single year — tends to keep the combined effective rate lower than an irregular, lump-sum approach.

Frequently asked

Does the €68,843 threshold reset every year?: Yes. It is an annual bracket, not a lifetime allowance, so distributing across multiple years can let you use the 24.5% band repeatedly instead of once.
Is box-2 dividend the only way to get money out of my BV?: No. Salary (box 1, via the gebruikelijk loon) is the other route, and some DGAs also use a loan from the BV within legal limits. Each has different tax and compliance consequences — the right mix depends on your situation.
Can fiscal partners really double the low-bracket room?: Yes, when dividend income is attributed between partners for tax purposes, the combined 24.5% room effectively extends to €137,686 for the pair — confirm the mechanics of splitting income with your accountant.
Should I always spread dividends to stay under €68,843?: It usually reduces tax on the same total amount, but only if you can afford to wait — if you need the cash now, paying some 31% on the excess may still be the right call. Model both scenarios before deciding.

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.