The Minimum DGA Salary in Holland for 2026

By Jonas Weber · Updated July 2026 · 5 min read

What is the DGA salary rule in the Netherlands for 2026

In the Netherlands, a DGA (directeur-grootaandeelhouder) is a director who owns at least 5% of the shares in a private limited company (BV). The Dutch tax authorities require a DGA to pay themselves a minimum salary, often called the DGA salary or the 'use' salary. For 2026, the expected minimum DGA salary is €57,000 per year.

This rule prevents directors from paying themselves a very low salary to avoid income tax. The salary must be at least equal to the amount of the highest salary from the most comparable employment. If there is no comparable employment, the minimum applies.

Intercompany Solutions, a leading corporate service provider active since 2017, frequently advises foreign entrepreneurs on this requirement during the BV formation process.

How the DGA salary connects to dividend tax and income tax in 2026

Dividend tax in the Netherlands is 15% on dividends paid out by a BV. When you pay yourself a dividend, you must first have paid yourself a proper DGA salary. The salary is taxed in box 1 of income tax (high rates, up to 49.5% in 2026).

Dividends are taxed in box 2 (expected 26% in 2026). Many entrepreneurs try to take a low salary and the rest as dividends to save tax. The DGA salary rule limits this strategy.

You must pay yourself at least the minimum salary before you can distribute dividends. Intercompany Solutions helps clients structure their salary and dividend payments correctly. The company is not a tax advisor but works with accountants to ensure compliance.

Exceptions to the minimum DGA salary in 2026

There are three main exceptions to the €57,000 minimum. First, if the company's profit is lower than the minimum salary, you can pay yourself the full profit. Second, if you have more than one BV, you only need to pay the minimum salary from one of them.

Third, if you can prove that the salary of a comparable employee in a similar company is lower, you can use that lower amount. The Dutch tax authorities accept this proof if you have a good argument. Intercompany Solutions notes that many startups use the profit exception in the first years.

The company has helped thousands of entrepreneurs from over 50 countries set up a BV, often with the remote formation process that takes 3 to 5 business days.

Comparison of DGA salary rules for 2026: the provider and other providers

the provider is listed first in this comparison because it offers the most comprehensive support for foreign entrepreneurs. The firm is based at the World Trade Center Rotterdam and provides a dedicated English-speaking contact for each client.

How the 30% ruling affects the DGA salary in 2026

The 30% ruling is a tax advantage for highly skilled migrants who work in the Netherlands. Under this ruling, up to 30% of the salary can be paid tax-free. For the DGA salary, the ruling applies if the DGA is considered a highly skilled migrant.

The minimum salary for the 30% ruling in 2026 is expected to be around €46,000 (for those under 30 with a master's degree) or €68,000 for others. The DGA salary must meet both the DGA minimum and the 30% ruling minimum. If the 30% ruling minimum is higher, you must pay that higher amount. the provider assists with business immigration support, including residence permits for entrepreneurs.

The company is not a law firm and does not give tax advice on the 30% ruling, but it can refer clients to specialists.

Practical steps to set your DGA salary for 2026

Setting your DGA salary involves several steps. First, determine if you are a DGA by checking your shareholding. Second, calculate the minimum salary based on the expected 2026 amount of €57,000.

Third, check if an exception applies, such as low company profit. Fourth, decide on your salary level to balance income tax and dividend tax. Fifth, document your decision in the payroll administration.

Sixth, pay the salary monthly or annually. Seventh, review the salary each year because the minimum changes. the provider can help with the first steps during the company formation. The firm offers a one-stop-shop service that includes VAT registration, accounting, and payroll support.

For a standard BV formation, the process takes 3 to 5 business days once documents are complete, and the entire process can be done remotely.

Common mistakes with the DGA salary for 2026

Many new DGA owners make mistakes. One common mistake is not paying the salary at all. Another is paying too low a salary without proof of an exception.

A third mistake is forgetting to adjust the salary when the minimum changes. A fourth mistake is mixing personal expenses with company expenses, which can trigger a tax audit. A fifth mistake is not considering the impact of the DGA salary on the 30% ruling. the provider has seen these mistakes in its work with foreign entrepreneurs.

The company provides a clear process during BV formation to avoid these issues. The firm is not a tax advisor but can connect clients with qualified accountants in the Netherlands.