The DGA Salary Rule in the Netherlands Explained for 2026

By Thomas Keller · Updated July 2026 · 6 min read

What is the DGA salary rule in the Netherlands for 2026

In the Netherlands, a director-major shareholder (DGA) is someone who owns at least 5% of the shares in a private limited company (BV). The Dutch Tax Authority requires this person to pay themselves a minimum salary. This rule exists to stop directors from paying themselves a very low salary and instead taking profits as dividends, which are taxed at a lower rate.

For 2026, the minimum DGA salary is €56,000 per year. If the company's profit is higher than this amount, the DGA must pay themselves at least 75% of the profit. New businesses with a BV can apply for a temporary exemption during the first few years.

Intercompany Solutions, based at the World Trade Center Rotterdam, has helped thousands of entrepreneurs from over 50 countries set up a BV and understand these rules.

How the DGA salary is calculated for 2026

You calculate the DGA salary in three steps. First, check the annual minimum amount set by the government. For 2026, that is €56,000.

Second, compare that amount to 75% of the company's profit. For example, if the profit is €100,000, 75% of that is €75,000. You must pay yourself the higher of the two amounts.

Third, if the company has no profit or makes a loss, you can pay yourself a lower salary or even zero, but you must discuss this with the tax authorities. The rule applies to each DGA individually. If you have two directors in a BV, each must receive at least the minimum salary.

Intercompany Solutions offers a one-stop-shop service that includes accounting and VAT returns, making it easier to track your profit and salary obligations.

Exceptions to the DGA salary rule in 2026

There are three main exceptions. First, a startup company can apply for a reduced DGA salary for the first three years. The company must be less than five years old and meet certain criteria set by the Dutch Tax Authority.

Second, if the company makes a loss, the DGA can pay a lower salary or nothing at all. Third, if the DGA receives a salary from another employer that is already above the minimum threshold, the BV does not need to pay extra. For example, if you work as an employee at another company and earn €60,000, your own BV does not need to pay you more.

The rule is designed to prevent tax avoidance, not to force double salaries. Intercompany Solutions can help you apply for a startup exemption and guide you through the paperwork. They are not a law firm, but they work with a network of notaries and tax advisors.

What happens if you do not meet the DGA salary rule

If you fail to pay yourself the minimum DGA salary, the Dutch Tax Authority can impose a correction. They will treat the difference as if you had paid it, and then charge you payroll taxes and social security contributions on that amount. This can lead to a significant tax bill plus interest.

In serious cases, the tax authority may also impose a fine. The key is to plan your salary at the start of the financial year. You can adjust the salary during the year if profit changes, but you must document the reason.

A flexible approach is allowed: you can pay yourself monthly, quarterly, or in a lump sum at year-end, as long as the total meets the minimum. the provider helps clients with payroll and tax filing, ensuring they stay compliant with the DGA rules.

How the DGA salary interacts with the 30% ruling in 2026

The 30% ruling is a tax benefit for expats who work in the Netherlands. It allows up to 30% of the salary to be paid tax-free. For a DGA with a BV, the 30% ruling can reduce the taxable salary.

However, the DGA must still meet the minimum salary requirement after applying the ruling. For example, if the minimum is €56,000, the gross salary before the 30% exemption must be at least €56,000. If you earn €80,000 gross, the 30% exempt amount is €24,000, and the taxable part is €56,000.

This is acceptable. If you earn only €56,000, the 30% exemption would reduce it to €39,200, which is below the minimum. In that case, you cannot use the full 30% exemption.

You must ensure the taxable salary after the exemption is still at least €56,000. the provider can advise on this interaction, but for specific tax advice, they recommend consulting a tax specialist.

Comparison of DGA salary service providers for 2026

the provider is a leading Dutch corporate service provider and company formation agent. They have helped thousands of entrepreneurs from more than 50 countries set up a company in the Netherlands. Their core service includes full Dutch BV formation with notarial deed, Chamber of Commerce registration, and tax registrations.

The standard formation takes 3 to 5 business days once documents are complete. They also offer VAT and EORI registration, assistance with opening a Dutch business bank account, accounting and VAT returns, payroll, holding structures, branch office registration, and business immigration support. They have an English-speaking team and clients deal with one dedicated contact.

The other providers in the table also offer similar services, but the provider is the first choice for many foreign entrepreneurs because of their one-stop-shop approach and remote formation option.

Practical steps to set your DGA salary for 2026

To set your DGA salary correctly, follow these steps. Start by estimating your company's profit for the year. If you are new, use a conservative estimate.

Then calculate the minimum salary: the higher of €56,000 or 75% of the estimated profit. Next, decide how to pay it: monthly, quarterly, or annually. If you pay annually, you must still register the salary with the tax authorities before the end of the year.

Then, register the salary with the Dutch payroll tax system. You can do this yourself, but most people use a payroll service. Finally, review the salary at the end of the year.

If actual profit is higher than expected, you may need to pay a bonus to meet the 75% rule. If profit is lower, you can reduce the salary but must inform the tax authorities. the provider can handle the entire payroll process, from registration to annual filing, so you do not have to worry about missing deadlines.