Is dividend always better than salary?

No. As long as extra salary stays within the first two box-1 brackets (35.75% or 37.56%), salary is often cheaper than the combined Vpb-plus-box-2 burden of roughly 38.8%. Dividend only clearly wins once the alternative salary would land in the 49.50% top bracket.

Can I lower the gebruikelijk loon to pay out more dividend?

No, the gebruikelijk loon of €58,000 (or higher if your role requires it) is a legal requirement, not a choice — you can only consider dividend on top of this mandatory salary.

Does this trade-off change once profit passes €200,000?

Yes, above €200,000 profit the high Vpb rate of 25.8% applies instead of 19%, which pushes the combined burden on dividend up to roughly 48.8% — still just under the box-1 top rate of 49.50%, but the margin narrows.

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Remuneration7 min read

Dividend or salary from your BV in 2026: the optimal mix for a DGA

Published 20 July 2026

As the DGA of your own BV, you have two ways to get money out of the company: salary, taxed in box 1, or dividend, which carries both corporate tax and box-2 tax. Which route is better depends on where you already sit in the brackets — and the answer is more nuanced than “dividend always wins”. This is general information, not tax advice — confirm with your accountant or boekhouder.

The two routes out of the BV

Salary is taxed in box 1, at the progressive rates of 35.75%, 37.56% and 49.50%. Dividend takes a different path: first the BV pays vennootschapsbelasting (Vpb) on profit — 19% up to €200,000, 25.8% above — and only on what remains do you, as DGA, pay box-2 tax on distribution: 24.5% up to €68,843 of dividend, 31% above.

The mandatory floor: the gebruikelijk loon

Before you can think about dividend, you must first pay the gebruikelijk loon — a floor of €58,000 for 2026, taxed in box 1. This is not optional; it is a requirement for every DGA who works for their own BV.

The two routes compared

Salary in the lowest box-1 bracket: 35.75%
Salary in the middle box-1 bracket: 37.56%
Salary in the top box-1 bracket: 49.50%
Vpb 19% + box-2 24.5% combined: roughly 38.8% total burden on dividend from profit up to €200,000
Vpb 25.8% + box-2 31% combined: roughly 48.8% total burden on dividend from profit above €200,000

Work out the combined burden of Vpb plus box-2 and you land at roughly 38.8% for profit in the low Vpb bracket combined with the low box-2 bracket, and roughly 48.8% for the high brackets. That is higher than the lowest two box-1 rates (35.75% and 37.56%), but lower than the box-1 top rate of 49.50%.

What that means for the mix

As long as your salary stays within the first two box-1 brackets, extra salary is tax-cheaper than dividend — 35.75% or 37.56% is simply lower than the roughly 38.8% combined burden of dividend. Only once extra salary would land in the top 49.50% bracket does the dividend route win out: 38.8% (or even 48.8% in the high Vpb/box-2 brackets) stays below 49.50%. The practical rule of thumb: keep salary at or just above the required €58,000 floor while that stays within the lower brackets, and route profit above that through Vpb and box-2 dividend once salary would otherwise fall into the top bracket.

Don’t forget the other side

Paying a dividend requires the BV to have sufficient free reserves and liquidity, and a distribution must follow the correct formal process (shareholder resolution, balance sheet test). Leaving profit in the BV — rather than distributing it as dividend — can in turn be advantageous if you do not need the money privately, since you then only pay Vpb and box-2 only becomes due on an actual distribution.

Frequently asked

Is dividend always better than salary?: No. As long as extra salary stays within the first two box-1 brackets (35.75% or 37.56%), salary is often cheaper than the combined Vpb-plus-box-2 burden of roughly 38.8%. Dividend only clearly wins once the alternative salary would land in the 49.50% top bracket.
Can I lower the gebruikelijk loon to pay out more dividend?: No, the gebruikelijk loon of €58,000 (or higher if your role requires it) is a legal requirement, not a choice — you can only consider dividend on top of this mandatory salary.
Do I have to pay a dividend every year?: No, you can also leave profit in the BV. That is advantageous if you do not need the money privately, since you then only pay Vpb and defer the box-2 charge until a later distribution.
Does this trade-off change once profit passes €200,000?: Yes, above €200,000 profit the high Vpb rate of 25.8% applies instead of 19%, which pushes the combined burden on dividend up to roughly 48.8% — still just under the box-1 top rate of 49.50%, but the margin narrows.

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.