- As a DGA, you must pay yourself at least a customary wage of €56,000 (2025).
- The tax authority can demand more if your role warrants it.
- You may deviate by a maximum of 25% from the salary of a comparable employee.
- A salary set too low results in back taxes and penalties.
- MOJKA Finance advises on the optimal balance between salary and dividends.
You have set up a BV. You are the director and major shareholder (DGA). And now comes the question every DGA faces: how much salary do I pay myself? Too much and you pay unnecessary payroll tax. Too little and the tax authority comes knocking. The art is finding the balance.
The customary wage rule
In the Netherlands, the customary wage rule (gebruikelijkloonregeling) applies to all DGAs. It requires you to pay yourself a “customary” salary. In 2025, the minimum is set at 56,000 euros gross per year. But this is a floor, not a fixed amount. If someone in a comparable position at another company would earn more, you must too. The law allows a maximum 25% downward deviation from the comparable salary.
How to determine the right salary
Three rules to remember:
- Rule 1: Salary is at least 56,000 euros (2025)
- Rule 2: Salary is at least 75% of the most comparable employment
- Rule 3: Salary is at least the highest salary of your employees
The highest of these three is what applies.
Salary versus dividends
As a DGA, you have two ways to extract money from your BV: salary and dividends. Salary is taxed at income tax rates (up to 49.5%). Dividends face corporate tax (19% on profits up to 200,000 euros) plus box 2 tax (24.5% up to 67,000 euros, then 33%).
The effective tax rate on dividends is roughly 40-47%. On salary it is 37-49.5%. The optimal point depends on your profitability, personal situation, and available deductions.
Common mistakes
- Not paying any salary for years: the tax authority treats this as deemed income and issues assessments with penalties.
- Below-minimum salary without justification: leads to back taxes.
- Paying dividends without processing payroll: the first portion is treated as salary.
Want to know the optimal salary for your situation? At MOJKA Finance, we calculate the numbers and advise on the best salary-dividend ratio. As your expat accountant in Rotterdam, MOJKA Finance is here to help – view our services or get in touch.
This article is intended for general informational purposes only and does not constitute tax, financial or accounting advice. For advice tailored to your situation, please contact us. Read our full disclaimer.
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