Director salary calculator: your customary salary for 2026
Customary salary rule
DGA salary calculator: how high must it be in 2026?
If you work for your own BV and hold 5% or more of the shares, the Tax Administration expects a DGA salary that fits your work. That is the highest of three amounts.
01
At least €58,000
The minimum amount for 2026. In 2024 and 2025 it was €56,000.
02
Or the most comparable job
100% of the salary in the job most like yours. It does not have to be exactly the same work.
03
Or your best-paid employee
The highest salary at your BV or at a company connected to it.
04
Lower is possible, with evidence
If you make it plausible that the most comparable job pays less, that salary applies. Part-time does not lower the amount by itself.
05
No more 75% rule
Up to and including 2022 you could use 75% of the comparable salary. That efficiency margin has been abolished since 2023.
06
Starting up or losses
A starting BV that cannot pay the salary may go lower for at most 3 years. With losses that threaten continuity it may go lower too.
Frequently asked questions about director salary
What is the customary salary for a DGA in 2026?
At least €58,000 a year, unless the most comparable job or your best-paid employee earns more. Then the highest amount applies. If you can substantiate that a comparable job pays less, you may use that salary.
Who does the customary salary rule apply to?
To anyone working for a BV in which you, possibly together with your tax partner, hold 5% or more of the shares. If your partner also works for the BV, the rule applies to your partner too.
Can I pay myself less if I work part-time?
Not automatically. Part-time, €58,000 still applies, unless you make it plausible that the most comparable job pays less for the same hours. If you work 2 days a week and a full-time comparable job pays €60,000, you may use 2/5 of that: €24,000.
What if my BV cannot pay the salary?
A starting company may use a lower salary for at most 3 years, as a starting point not below the minimum wage for your hours. If your BV has losses so large that its continuity is at risk, it may go lower too. That does not apply to an occasional loss or when the BV can still pay its bills.
What happens if I pay out less?
Then your BV records the difference at the end of the year as notional wages in the payroll and pays payroll taxes on it. You do not receive that money, but tax is paid on it.
How reliable is the net result?
It is an indication using the 2026 rates and tax credits. If you have other income, a company car or a pension, or you are insured for employee insurance, your real net will differ.
Does the 75% rule still exist?
No. Up to and including 2022 you could use 75% of the salary in the most comparable job; since 2023 it is 100%. Only an earlier settlement agreement with the Tax Administration that runs past 2022 can still differ.
How much salary must a DGA pay themselves?
At least €58,000 in 2026, or more if the most comparable job or your best-paid employee earns more.
What is the difference between gross and net DGA salary?
Your gross salary is what your BV pays you. Your net salary is what is left after payroll tax and with your tax credits. The tool shows both.
More free tools
Calculators
What does your business account cost?
Your current account next to GoDutch, worked out per year.
Work it out →
