If you're a DGA (director-major shareholder) of your own BV, you're required to pay yourself a salary the Belastingdienst considers "customary," even if your company just started and profit is still low. The DGA customary salary 2026 (gebruikelijk loon) sits at a minimum of €58,000, up from €56,000 in 2025. That standard amount isn't automatically what applies to you: sometimes the real requirement is higher, sometimes you're allowed to go lower. Here's the exact figure, how the rule works, and when an exception applies.
DGA customary salary 2026 at a glance
| Item | 2026 |
|---|---|
| Statutory standard amount | €58,000 |
| 2025 standard amount (for comparison) | €56,000 |
| Efficiency margin | Abolished, no discount possible anymore |
| Basis for the norm | Highest of three tests, see below |
How is the customary salary actually determined?
The Belastingdienst doesn't just look at the standard amount. Your customary salary is the highest of these three figures:
- 100% of the salary for the most comparable employment. What would someone in a comparable role, with the same education level and responsibility, earn as an employee?
- The highest salary paid to an employee at your BV or a related company. If an employee earns more than the standard amount, that becomes the new floor for your own salary.
- The statutory standard amount, set at €58,000 for 2026.
If your role would command €70,000 as an employee, that figure applies, even though it's above the standard amount. It works the other way too: if the comparison suggests less, you still owe at least the standard amount, unless you can substantiate that a lower figure is accurate.
The efficiency margin no longer exists
There used to be a 25% discount below the most comparable employment's salary, the so-called efficiency margin (doelmatigheidsmarge). That discount was fully abolished as of 2023. Since then, the customary salary has to match market rates at 100%, with no room to shave anything off. For DGAs still calculating with the old 75% rule of thumb, this is the change to know about: that margin has been gone for a few years and isn't coming back.
When can you set a lower salary?
A figure below the €58,000 standard amount is only allowed if you can substantiate that the salary for the most comparable employment is actually lower. The burden of proof sits with you as the DGA, not with the Belastingdienst. That typically works with a substantiated comparison based on collective labor agreement scales, a job evaluation, or data on what comparable roles pay in your sector and region. A lower figure "because it's more convenient" isn't valid substantiation and can lead to a retroactive correction if you're audited.
A worked example
Say you're the DGA of an IT consultancy and your BV is turning a healthy profit. For your role, a senior consultant with ten years of experience, a comparable employee position would pay €65,000. Since that's higher than the €58,000 standard amount, €65,000 is your customary salary for 2026, not the standard figure.
A second example: your BV just started, you work full-time, but there's no comparable employment that's clearly lower. In that case, the €58,000 standard amount simply applies as the floor, even if your BV's profit is still limited in year one.
What if the BV can't afford the customary salary?
For a newly started BV with limited cash, a €58,000 salary can put real pressure on liquidity. In that case, you can file a substantiated request with the Belastingdienst to set a temporarily lower customary salary. Back that request up with actual figures: the BV's cash position, the stage the business is in, and why a lower amount is realistic. This doesn't happen automatically, you need to request and substantiate it yourself before applying the lower figure.
Frequently asked questions
What happens if I pay myself less than the required customary salary? The Belastingdienst can correct the difference with an additional payroll tax assessment, plus tax interest. Repeated underpayment or a clearly unrealistic estimate often adds a penalty on top.
Do I need to pay the exact same amount every month? No, as long as the total over the year reaches the required level, you can spread payments to match your BV's cash flow.
Does the customary salary rule apply if my BV isn't profitable yet? Yes, the obligation is independent of profit. If you work for your BV as a DGA, the rule applies, even in a loss-making year. If liquidity is the issue, requesting a lower salary is the right route, not simply paying yourself less on your own initiative.
Does the standard amount change every year? Yes, it's set annually and has risen consistently in recent years: from €56,000 in 2025 to €58,000 in 2026. Don't assume last year's figure still applies.
Setting up a BV in the Netherlands as an expat?
At Sophy &Co. we calculate what customary salary applies to your specific situation, including the comparison to what's standard in your sector, and process it correctly in your payroll and filings from day one. We can also connect you with our network of trusted partners, banks, lawyers, notaries, and other expats who've set up a BV before you.
We're a woman-led, diverse team, both women and men, and proudly LGBTQIA-friendly, speaking English, Dutch, Italian, Chinese, Spanish, Papiamento, German, and some French and Polish. Book a call, no Dutch required.
Want to know more?
Want to see the number for your own situation instead of running the three-way comparison yourself? Our customary salary calculator does that comparison for you. Considering the switch from a sole proprietorship to a BV yourself? Read where the sole proprietorship vs BV tipping point currently sits. Curious what a bookkeeper actually handles around payroll and annual accounts? Read what does a bookkeeper do in the Netherlands. Check our services and pricing, or get in touch for a no-obligation conversation about your DGA salary and annual accounts.
For the official rules and current amounts, check the Belastingdienst, and for more on the BV as a legal structure, the KVK.