Knowledge base
DGA salary 2026: rules, amount and calculation
DGA salary 2026: what you need to know about the customary salary
As a director-major shareholder (DGA) you are required to pay yourself a salary from your BV (the Dutch private limited company). The tax authority (Belastingdienst) calls this the customary salary (gebruikelijk loon). The rule is that your DGA salary in 2026 must be at least equal to the highest of three amounts: the salary someone in a comparable role outside your BV would earn, the salary of the highest-paid employee within your company, or the statutory minimum amount. That minimum amount is published annually by the tax authority; for the current year the customary salary is at least 58,000 euros gross per year.
The reason the tax authority checks the customary salary is simple: without this standard, it would be attractive to pay yourself a low salary and keep the profit inside the BV at a lower tax burden. The customary salary prevents that. If your salary deviates by more than 30 percent from what is customary for your role, the tax authority can correct it and charge interest on the additional assessment. The correction also applies retroactively, so as a DGA you have an interest in a correctly determined and documented salary.
The minimum DGA salary 2026 is a starting point, not an end point. If you would earn substantially more as an employee in a comparable role, your customary salary has to match that level. The other way round: if you can make a reasonable case that the most comparable role outside the BV pays less than the statutory minimum, you can agree a lower amount with the tax authority. That does require a substantiated request and usually professional advice.
For DGAs in a holding and operating company structure, the customary salary applies at the level of the person, not the entity. You can pay the salary from the holding company or from the operating company, but the amount is assessed on the basis of your total activities and the most comparable role. What your structure looks like partly determines where the payroll tax (loonheffing) is paid and what the annual accounts (jaarrekening) look like.
Looking for a concrete answer to the question of what your DGA salary leaves you net in 2026? That depends on your gross salary, any deductions in your income tax return and other sources of income. A net calculation is tailor-made and falls outside what we can answer in a general text. What we do provide: as part of your fixed monthly package, we make sure your payroll administration is correct, your payslips are produced on time and the payroll tax is paid correctly. You always receive an up-to-date payslip that matches the applicable rules for the DGA customary salary in 2026.
Want to know what your fixed monthly fee will be for full bookkeeping including DGA payroll administration? Request a quote below, with no obligation. You will know within one working day what you pay.
FAQ
Frequently asked questions
What is the minimum DGA salary in 2026?
The minimum customary salary for a DGA in 2026 is at least 58,000 euros gross per year, unless you can demonstrate that the most comparable role on the open market pays less. The tax authority checks each year whether your salary meets the customary salary rules. If your salary deviates by more than 30 percent from the customary salary, the tax authority can correct it and charge interest on the additional assessment.
How do you calculate the DGA customary salary for 2026?
The customary salary is determined on the basis of the highest of three amounts: the statutory minimum amount (58,000 euros gross in 2026), the salary of the highest-paid employee within your company, or the salary someone in a comparable role outside your BV would earn. In practice, the tax authority looks at what is common in your sector and at your job level. The calculation is tailor-made; we determine it for you as part of the payroll administration.
What do you keep net from your DGA salary in 2026?
How much you keep net from your DGA salary depends on your gross annual salary, your personal deductions in your income tax return and any other sources of income. A general net calculation is therefore not useful without insight into your situation. We set up your payroll administration so that the payroll tax is paid correctly and you receive an up-to-date payslip. For a personal picture of your net income, you can request a quote with no obligation and explain your situation.
Can I as a DGA set my salary lower than the minimum?
Yes, that is possible, but only if you agree a lower customary salary with the tax authority on the basis of a substantiated request. You then have to make a reasonable case that the most comparable role in the market also pays less. This requires documentation and usually professional advice. We guide you through this process as part of your bookkeeping.
Does Nummerix also handle the payroll administration for my DGA salary?
Yes. The DGA payroll administration is included as standard in our fixed monthly package for BVs. We determine the customary salary, produce the payslips, pay the payroll tax on time and link the payroll administration to your bookkeeping and annual accounts. You do not have to keep track of anything yourself.
What does it cost to move my bookkeeping including DGA payroll administration to Nummerix?
We work with a fixed monthly fee that is agreed in advance and covers everything: financial administration, VAT (btw) returns, corporate income tax (vennootschapsbelasting, VPB), annual accounts and payroll administration. The amount depends on the size and complexity of your BV structure. Request a quote below, with no obligation; you will know within one working day what your fixed monthly fee will be. All amounts are excl. VAT.
Questions about your own situation?
An intake call is free and without obligation. Prefer to know the price straight away? Request a quote.