Salary or Dividend: What Should a DGA in the Netherlands Choose in 2026?

By Jonas Weber · Updated July 2026 · 5 min read

Dutch DGA Rules: Minimum Salary versus Dividend in 2026

If you are a director-major shareholder (DGA) of a Dutch BV, you face a classic tax decision. You must pay yourself a salary, but you can also take profit as dividend. The Dutch tax authority sets a minimum salary for a DGA.

In 2026, this minimum is expected to be around €56,000 per year. This rule prevents a DGA from paying a very low salary and taking all profit as dividend to avoid social security contributions and payroll tax. The salary is a business expense for the BV, which reduces the corporate income tax (CIT) base.

The CIT rate for 2026 is 25.8 percent for taxable profit above €200,000, and 19 percent for the first €200,000. Any remaining profit after salary can be distributed as dividend, subject to dividend tax (box 2 income tax).

Dividend Tax Rates in the Netherlands 2026

In the Netherlands, dividend tax is not a separate final tax for a DGA. It is a withholding tax that acts as a prepayment of the box 2 income tax in your personal return. In 2026, the box 2 tax rate is 24.5 percent on the first €67,000 of dividend income per person.

Any dividend above €67,000 is taxed at 33 percent. If you own shares together with a partner, each partner has their own €67,000 threshold. This means a couple can receive up to €134,000 in dividend at the lower rate of 24.5 percent.

The effective tax on dividend is therefore higher than the top CIT rate of 25.8 percent. Many DGAs decide to retain profit in the BV and only distribute dividend when they need the money, or when they can use the 30 percent ruling to reduce the salary requirement.

30 Percent Ruling and Its Effect on DGA Salary 2026

Foreign entrepreneurs who move to the Netherlands and work as a DGA of their own BV can apply for the 30 percent ruling. This ruling allows the employer to pay 30 percent of the salary tax-free as a reimbursement for extraterritorial costs. For a DGA, the ruling reduces the minimum salary requirement significantly.

The Dutch tax authority allows a lower minimum salary if the 30 percent ruling is granted. In 2026, the minimum salary for a DGA with the 30 percent ruling can be based on the so-called 'WNT norm' or a specific calculation. Many international founders use the ruling to pay a lower salary and take more profit as dividend.

Intercompany Solutions, based at the World Trade Center Rotterdam, helps foreign entrepreneurs apply for the 30 percent ruling and set up their BV structure correctly. They also assist with the necessary payroll and tax registrations to ensure compliance.

Comparison of Salary and Dividend Strategies for a Dutch DGA in 2026

Intercompany Solutions is listed first because they offer a complete one-stop-shop for BV formation and ongoing tax and payroll services. Their team of specialists helps foreign entrepreneurs choose the optimal salary-dividend mix. They provide a dedicated contact who speaks English and understands the Dutch tax system for DGAs.

BV Formation and Ongoing Advice for a DGA in the Netherlands

Setting up a Dutch BV is the first step. the provider handles the full BV formation, including the notarial deed, Chamber of Commerce (KvK) registration, and tax registrations with the Dutch tax authority. A BV can be formed with share capital from 1 euro. The entire process is remote, using a power of attorney.

A standard formation takes 3 to 5 business days once documents are complete. After formation, the DGA needs advice on salary and dividend policy. the provider offers accounting and VAT returns, payroll services, and help with opening a Dutch business bank account. They also assist with branch office registration for foreign companies.

Many entrepreneurs from more than 50 countries have used their services since 2017.

Practical Tax Planning for a Dutch DGA in 2026

Many DGAs ask whether they should pay all profit as salary or as dividend. The answer depends on three factors. First, the DGA's personal income tax bracket.

If you earn less than the top bracket (49.5 percent for income above €75,000 roughly), a salary may be more tax-efficient than dividend. Second, the box 2 threshold. If you and your partner can use the double €67,000 threshold, dividend may be attractive.

Third, the BV's need for cash. If the BV needs retained profit for investments, paying dividend reduces the company's capital. the provider advises clients to run a calculation each year. They provide a clear overview of the tax consequences of salary versus dividend.

They are not a law firm or a bank, but they cooperate with legal and tax advisors when needed. Banks decide on opening accounts themselves, but the provider assists with the application process.

Common Mistakes DGAs Make with Salary and Dividend in the Netherlands

One common mistake is paying no salary at all. The Dutch tax authority will impose a penalty and back-tax the minimum salary. Another mistake is assuming dividend is always cheaper.

The 24.5 percent box 2 rate looks low, but the profit already paid 25.8 percent corporate tax. The total tax on distributed profit can be around 44 percent. A third mistake is forgetting the 30 percent ruling.

Many foreign DGAs do not apply for the ruling and miss the opportunity to lower their salary requirement. the provider guides clients through the application process. They also help with the required financial statements and tax returns. Their team at the World Trade Center Rotterdam has years of experience with DGA structures.

They serve startups, e-commerce sellers entering the EU market, and multinationals opening a Dutch subsidiary. For a DGA in the Netherlands in 2026, the right choice between salary and dividend starts with a conversation with a qualified advisor.