What is your minimum gebruikelijk loon as a DGA?
The tax authority requires a DGA to take a salary that is realistic for the work performed. See the minimum that applies to you and what it leaves you after tax.
Your numbers
Leave at zero if you do not know it — the statutory floor then applies.
Your answer
Minimum customary salary
€58,000
- Per month
- €4,833per month
- Box-1 tax on that salary
- €21,081
- Net from that salary
- €43,103
Free — no signup
Your gebruikelijk loon is at least €58,000 for tax year 2026 — about €4,833 per month. On that salary you pay €21,081 in box-1 tax and keep €43,103.
How this is calculated
The statutory rule takes the highest of three figures: a fixed statutory floor, 100% of the wage for the most comparable employment, and the wage of your highest-paid employee. This calculator applies the floor from the rule table below, raised to the comparable wage if you enter one. The efficiency margin that used to allow a discount was abolished, and part-year or part-time pro-rating is not modelled here.
Rates and thresholds, tax year 2026
| Statutory floor | €58,000 |
|---|---|
| First box-1 bracket rate | 35,8% |
| Top box-1 bracket rate | 49,5% |
Rule set verified as of 2026-07-19
Questions people ask
- Can I pay myself less than this?
- Only with substantiation agreed with the Belastingdienst — for example a structurally loss-making or start-up BV. The efficiency margin that once allowed a flat discount no longer exists.
- What if my BV cannot afford the minimum salary?
- A structural inability to pay can justify a lower salary, but it has to be demonstrable from the accounts and is best agreed in advance. Simply skipping the salary risks a correction with interest.
- Can I take dividend instead of salary?
- Not instead — the customary salary rule applies first, and dividend is what you may take on top. Which mix is cheapest for you depends on both box-1 and box-2 rates; the optimizer compares them on your 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 4 August 2026