Can I pay myself less than €58,000 as a DGA?

Only in specific, narrow situations — for example a start-up BV in its early years, or where you can demonstrate the usual salary for comparable work is genuinely lower. As a general rule the Belastingdienst expects at least the €58,000 floor. Confirm any exception with your accountant.

Does the gebruikelijk loon change every year?

The statutory floor is set annually and has moved in past years, so do not assume the figure is fixed — check the current-year amount before running your payroll.

Why not just pay myself the floor and take the rest as dividend?

Many DGAs do structure it that way when their BV has enough after-tax profit, because box-1 rates on additional salary can exceed the combined Vpb-plus-box-2 cost. But the floor must reflect a genuinely usual salary for your role — understating it to shift income into dividends can be challenged.

What happens if the Belastingdienst disagrees with my gebruikelijk loon?

They can assess additional wage tax based on a higher figure they consider usual for your role, plus possible interest or penalties. Document how you arrived at your salary figure and review it with your accountant, especially if your role or comparable-market pay changes.

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Remuneration6 min read

The DGA customary salary (gebruikelijk loon) in 2026: the €58,000 floor explained

Published 20 July 2026

If you run your own BV, the Belastingdienst does not let you set your own salary to zero and take everything as dividend later. The gebruikelijkloonregeling sets a floor — €58,000 for 2026 — and understanding how it is calculated shapes how much you can safely shift toward box-2 dividend. This is general information, not tax advice; confirm your own numbers with your accountant or boekhouder.

What the rule requires

A director-major shareholder (DGA) who works for their own BV must be paid a “gebruikelijk loon”, a customary salary, taxed in box 1 exactly like any employee’s wage. The rule exists to stop DGAs from routing what is effectively labour income entirely through the company and into a lower-taxed box-2 dividend, or leaving it untaxed inside the BV indefinitely.

How the amount is set

Your gebruikelijk loon for 2026 is the highest of three benchmarks: the statutory floor of €58,000, the salary that would be usual for a comparable role given your qualifications and duties, or 100% of the salary of your BV’s highest-paid regular employee if that is higher than the floor. In practice, for most one-person BVs without other employees, the €58,000 floor is the number that applies — but if your work is clearly worth more on the open market, the Belastingdienst can require a higher figure.

Floor for 2026: €58,000 — the default reference for most DGAs
Or: the salary usual for comparable work, if that is higher
Or: 100% of the top employee’s salary in the BV, if that is higher than the floor
The gebruikelijk loon is taxed in box 1, at the normal progressive rates

Salary versus dividend: the balance

Once the gebruikelijk loon is paid and taxed in box 1, remaining company profit is taxed at Vpb rates (19% up to €200,000, 25.8% above) and can then be distributed as a box-2 dividend (24.5% up to €68,843, 31% above) or retained. Pushing salary above the required floor moves money into box-1 rates that can reach 49.50% at the margin — often higher than the combined Vpb-plus-box-2 route on the same euro. That is why many DGAs keep salary at or near the floor and let the rest flow through Vpb and box-2 dividend instead, as long as the company has genuine cash-flow room to do so.

Frequently asked

Can I pay myself less than €58,000 as a DGA?: Only in specific, narrow situations — for example a start-up BV in its early years, or where you can demonstrate the usual salary for comparable work is genuinely lower. As a general rule the Belastingdienst expects at least the €58,000 floor. Confirm any exception with your accountant.
Does the gebruikelijk loon change every year?: The statutory floor is set annually and has moved in past years, so do not assume the figure is fixed — check the current-year amount before running your payroll.
Why not just pay myself the floor and take the rest as dividend?: Many DGAs do structure it that way when their BV has enough after-tax profit, because box-1 rates on additional salary can exceed the combined Vpb-plus-box-2 cost. But the floor must reflect a genuinely usual salary for your role — understating it to shift income into dividends can be challenged.
What happens if the Belastingdienst disagrees with my gebruikelijk loon?: They can assess additional wage tax based on a higher figure they consider usual for your role, plus possible interest or penalties. Document how you arrived at your salary figure and review it with your accountant, especially if your role or comparable-market pay changes.

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.