Tax and bookkeeping in the Netherlands
Guides for companies (bv), owner-directors (dga) and freelancers (zzp'ers) in the Netherlands: customary salary, income tax, VAT, invoices, and the DBA Act. Every amount dated, with its legal basis.
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Customary salary for the dga 2026 and 2027: €58,000
As the owner-director (dga) of your own Dutch bv, you must take a salary of at least €58,000 in 2026, unless a lower salary is customary for comparable work. How the three yardsticks, the €5,000 threshold and the 2027 indexation work, with worked examples.