How much box-2 tax do you pay on your dividend?
Box 2 has two bands, so the tax on a dividend depends on how much you take in one year. See what yours costs and what the first band still has room for.
Your numbers
The amount the BV distributes this calendar year.
Your answer
Net after box-2 tax
€45,300
- Box-2 tax
- €14,700
- Effective rate
- 24,5%
- First band still unused
- €8,843
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A box-2 dividend of €60,000 costs €14,700 in tax and leaves you €45,300 — an effective 24,5%. Of the cheaper first band, €8,843 is still unused this year.
How this is calculated
Box 2 taxes income from a substantial shareholding in two bands: a lower rate up to a yearly threshold and a higher rate above it. The threshold is per person per calendar year, which is why spreading a large distribution over two years, or across two fiscal partners, can cost materially less. Fiscal partners have a higher combined threshold, which this calculator does not model — it prices a single shareholder taking a single distribution.
Rates and thresholds, tax year 2026
| First band rate | 24,5% |
|---|---|
| First band up to | €68,843 |
| Rate above the first band | 31% |
Rule set verified as of 2026-07-19
Questions people ask
- Can I split a dividend with my fiscal partner?
- If both of you hold a substantial interest, each has their own first band, so a joint distribution can use two lower-rate bands. The exact treatment depends on your shareholding and partnership status — worth confirming with your accountant.
- Does the first band reset every year?
- Yes, it is a per-calendar-year threshold. Splitting one large distribution across two years keeps more of it in the lower band, at the cost of waiting.
- Is dividend cheaper than salary for a DGA?
- Not automatically — salary is deductible for the BV while dividend is not, and the customary-salary rule sets a floor you must pay regardless. The optimizer compares the two on your own numbers.
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.
Fiscalance Editorial · Updated 5 August 2026