Is your DGA salary high enough?
A director who is also a 5%-or-more shareholder must draw a "customary" salary (gebruikelijk loon). For 2026 it must be at least the highest of three tests, with a statutory floor of €58,000. Enter your numbers to see where you land.
Indicative only, not tax advice. The gebruikelijk loon rules carry margins and exemptions (for example a genuinely dormant BV), and the comparable-employment test has nuance. Confirm your figure with a tax adviser before you run payroll. The €58,000 floor is the 2026 figure (up from €56,000 in 2025).
Running a Holding above your Operating BV? The DGA salary usually sits at the Holding, funded by a management fee. See holding structures and the full DGA salary guide.
Get your BV (and payroll) set up right.
€1,295 all-in to form your BV; DGA payroll set up as an add-on.