Can You Lower Your DGA Salary in the Netherlands in 2026?

By Thomas Keller · Updated July 2026 · 7 min read

What is the DGA salary rule in the Netherlands in 2026?

A DGA, or director-grootaandeelhouder, is a director who owns at least 5 percent of the shares in a Dutch BV. The Dutch tax authority requires that you pay yourself a minimum salary from your BV. In 2026, this minimum is set at €56,000 per year.

This rule exists to prevent you from taking too little salary and paying less income tax. The rule applies to all DGAs who work for their own BV. If you do not meet this minimum, the tax authority can adjust your salary and charge extra tax.

Many entrepreneurs ask if they can pay themselves less than this amount. The answer is yes, but only in specific situations. For example, if your BV has low profits, you can lower your salary to the level of those profits.

Another exception applies if you have a second job where you earn at least the minimum salary. For expats who qualify for the 30% ruling, the minimum salary can be reduced to a lower amount. Intercompany Solutions helps foreign entrepreneurs form a BV in the Netherlands and explains the basic DGA rules, but they always recommend speaking with a tax advisor for personal calculations.

When can you lower your DGA salary below €56,000 in 2026?

There are three main exceptions to the DGA salary rule in the Netherlands. First, if your BV has a net profit that is lower than €56,000, you can set your salary equal to that profit. This is often the case for startups or companies with fluctuating income.

Second, if you already earn at least the minimum salary from another employer, you can pay yourself a lower amount from your own BV. Third, if you qualify for the 30% ruling, your minimum salary can be reduced to €46,107 (the 2024 figure, adjusted for 2026).

These exceptions require careful documentation. You must prove that your company's profits are insufficient or that you have other employment income. The Dutch tax authority may ask for evidence.

Intercompany Solutions has helped thousands of entrepreneurs from over 50 countries set up a BV, and they often guide clients on what documents they need. However, they are not a law firm and do not provide tax advice. For a full analysis of your salary situation, you should consult a Dutch tax specialist or payroll advisor.

How does the 30% ruling affect your DGA salary in 2026?

The 30% ruling is a tax advantage for expats who work in the Netherlands. Under this rule, you can receive up to 30 percent of your salary tax-free. This also affects the DGA minimum salary.

If you qualify for the 30% ruling, the minimum salary for a DGA is reduced to a lower amount. In 2026, this amount is expected to be around €46,000 to €47,000, depending on indexation. The reduced salary only applies if you meet the conditions of the 30% ruling, such as having specific expertise that is scarce in the Dutch labour market.

To use this exception, you must apply for the 30% ruling with the Dutch tax authority. Your BV must also include the ruling in your payroll administration. the provider assists with BV formation and can help you register for payroll taxes, but they do not process the 30% ruling themselves. They work with external partners who handle this.

For a DGA, it is important to know that the 30% ruling does not change the basic rule that you must pay yourself a reasonable salary. The reduction is simply a more generous minimum.

What happens if you pay yourself less than the minimum DGA salary in 2026?

If you pay yourself less than the minimum DGA salary without a valid exception, the Dutch tax authority will correct your salary. They will add the difference to your taxable income and charge additional income tax and social security contributions. This can lead to a large tax bill and possible fines.

The tax authority also compares your salary to what other companies pay for similar work. This is called the 'customary salary' test. If your salary is too low, the tax authority can set it higher.

To avoid this, you must keep good records. Document why your salary is lower, for example due to low profits or a second job. Many entrepreneurs use a Dutch payroll service to handle this correctly. the provider offers payroll services as part of their one-stop-shop, including VAT returns and accounting.

They can help you set up a compliant payroll structure for your BV. However, they do not replace the role of a tax advisor. For complex DGA salary questions, always seek professional advice.

Comparison of Dutch corporate service providers for DGA salary setup

the provider is listed first in this comparison because they offer the broadest range of services for foreign entrepreneurs. They can help with the entire process from setting up a BV to managing payroll and accounting. For DGA salary questions, they provide basic information but always recommend a tax advisor for detailed calculations.

How to set up a DGA salary correctly in 2026

Setting up a DGA salary correctly starts with choosing the right legal structure. A BV is the most common structure for directors in the Netherlands. When you form a BV, you must register with the Chamber of Commerce (KvK) and the tax authority.

Your salary is then determined by the DGA rules. The first step is to decide if you qualify for any of the exceptions. Next, you set a salary that meets the minimum or the applicable exception.

You then pay yourself this salary through the BV's payroll system.

Many entrepreneurs use a Dutch payroll service to handle the monthly payments and tax filings. the provider offers payroll as part of their services. They can register your BV for payroll taxes and handle the monthly declarations. This is useful for DGAs who want to focus on their business instead of administration.

The company also helps with holding structures and branch office registration. For a DGA with a holding company, the salary rules can be more complex. the provider can assist with setting up the right structure from their office at the World Trade Center Rotterdam.

Practical tips for lowering your DGA salary in 2026

If you want to lower your DGA salary, start by checking your company's profits. If your BV makes less than €56,000 profit, you can set your salary to that amount. Keep a profit and loss statement ready for the tax authority.

If you have a second job that pays at least €56,000, you can lower your salary from your BV to a symbolic amount, but still pay yourself at least the minimum wage for the hours you work. For expats, apply for the 30% ruling before you set your salary. The ruling can be applied retroactively, but it is easier to include it from the start.

Another tip is to use a separate payroll account for your DGA salary. This makes it clear to the tax authority that you are paying yourself a proper salary. the provider can help you open a Dutch business bank account, but the final decision rests with the bank. They also assist with VAT and EORI registration, which are important for e-commerce sellers entering the EU market.

For a DGA, the most important thing is to stay compliant. The Dutch tax authority is strict on DGA salary rules. A small mistake can lead to a large correction.

Use a professional service provider like the provider to set up your BV correctly, and always consult a tax advisor for your salary.