Customary salary for the dga 2026 and 2027: €58,000

If you work as the dga (directeur-grootaandeelhouder, owner-director) in your own bv in the Netherlands, you must take a salary of at least €58,000 in 2026. If your best-paid employee or the most comparable job earns more, that higher amount applies, and a lower salary is only allowed if you show that comparable work elsewhere pays less.

Law as of 11 November 2026

The rule is in art. 12a Wet LB 1964 (Dutch Wage Tax Act 1964). It applies if you work for a bv in which you or your partner hold a substantial interest (aanmerkelijk belang): as a rule at least 5% of the shares (art. 4.6 Wet IB 2001). The customary salary is a floor for payroll tax: even if the bv pays out less, at least this amount counts as wage.

The customary salary in one table

The fixed amount is only one of three yardsticks. Your salary is at least the highest of these three amounts (art. 12a(1) Wet LB 1964):

1. the salary from the most comparable employment (meest vergelijkbare dienstbetrekking): what someone without shares earns for comparable work;
2. the highest salary of the other employees of the bv or of affiliated companies;
3. the fixed amount: €58,000 in 2026.

When can it be lower?

The law has two exceptions.

The most comparable job pays less. If the bv makes it plausible that the highest amount is above the salary from the most comparable employment, that lower salary applies (art. 12a(2) Wet LB 1964). The burden of proof is on the bv. The comparable job must exist, be known to the bv and the tax inspector, and pay a salary that is normal in business (art. 12a(5)). If the inspector finds that the comparable job pays more, the inspector must give their criteria (art. 12a(6)).

The salary is €5,000 or less. If the customary salary for all your work for the bv and its affiliated companies together is not above €5,000, the yardsticks do not apply (art. 12a(4) Wet LB 1964). The Belastingdienst adds up all your bvs with a substantial interest: the threshold does not apply per bv.

A loss at the bv is not an exception in art. 12a. A lower salary only works through the most comparable employment or the €5,000 threshold.

The old scheme for innovative start-ups (the minimum wage as customary salary, with an S&O declaration, for up to 3 years) ended for new cases from 2023.

The amount for 2027

The fixed amount rises every year with the table correction factor (tabelcorrectiefactor) of art. 10.2 Wet IB 2001. The minister sets the new amount at the start of the calendar year by ministerial regulation (art. 12a(7) Wet LB 1964). On 11 November 2026 the amount for 2027 had not been published yet. Once it is, we will update this article.

Until then: plan 2027 with at least €58,000 and check the new amount against your payslip in January. Payroll tax for January 2027 must already be based on the right salary.

Worked examples (2026)

Example 1: dga without staff. The bv has no other employees and the dga cannot show a lower comparable salary. The highest of the three yardsticks is the fixed amount: the customary salary is €58,000.

Example 2: an employee earns more. The bv employs a developer on €64,000 a year. The highest amount is now €64,000. The dga's salary is €64,000, unless the bv makes it plausible that the dga's most comparable job pays less.

Example 3: the comparable job pays less. Using salary data for comparable roles, the bv shows that someone without shares earns €49,000 for this work. Then €49,000 applies (art. 12a(2)). The inspector can dispute this with their own comparison.

Example 4: what the salary does for the bv. A bv makes €120,000 profit in 2026 before the dga's salary. The dga takes €58,000 in salary.

The €58,000 salary lowers the bv's profit and so its corporate income tax (vennootschapsbelasting, vpb) by €58,000 × 19% = €11,020. On the salary itself the bv withholds payroll tax at the box 1 rates. The corporate income tax rate is 19% up to €200,000 profit and 25.8% above (art. 22 Wet Vpb 1969). Box 2 is 24.5% up to €68,843 and 31% above in 2026 (art. 2.12 Wet IB 2001).

How to set your customary salary

1. Work out the three yardsticks for the year: the fixed amount, the highest salary of your employees and what a comparable job pays.
2. Take the highest amount, or record why the most comparable job pays less. Keep that evidence with your records.
3. Run the salary through the bv's payroll. The bv withholds payroll tax and reports the salary in the payroll tax return (loonaangifte).
4. Check it again every year, above all in January when the fixed amount changes, and when you hire staff who earn more.

Norman in the Netherlands

Norman is an AI bookkeeping app for the self-employed and companies: receipts, invoices and taxes in one app. It is live in Germany and Poland and in preparation for the Netherlands. Until then, the free tools and guides on this site help you along. See what Norman will do for bvs and freelancers at norman.finance/nl/en.

Frequently asked questions

What is the customary salary in 2026?

At least €58,000, or more if your best-paid employee or the most comparable job earns more. In 2024 and 2025 the fixed amount was €56,000.

What is the customary salary in 2027?

The fixed amount for 2027 had not been published on 11 November 2026. It rises with the table correction factor and is set by ministerial regulation at the start of 2027 (art. 12a(7) Wet LB 1964).

Do I have to take a customary salary if my bv makes a loss?

Art. 12a Wet LB 1964 has no exception for losses. A lower salary is only possible if you show that the most comparable job pays less, or if the salary for all your work for your bvs together is not above €5,000.

Does the customary salary apply if I own only 3% of the shares?

No, the rule applies to a substantial interest: as a rule at least 5% of the shares, held by you or your partner (art. 4.6 Wet IB 2001).

Can a start-up still use the minimum wage as customary salary?

No. The scheme for innovative start-ups ran for up to 3 years and ended for new cases from 2023. Since then the three normal yardsticks apply.