Gebruikelijk Loon: The DGA's Mandatory Minimum Salary

Key Takeaways

• Every DGA must pay themselves a gebruikelijk loon (customary salary) — the salary that is customary for the work they do.
• The minimum gebruikelijk loon in 2026 is €56,000 per year (gross).
• The actual required salary may be higher if comparable employees in the industry earn more.
• You can request a lower salary in specific circumstances (e.g., startup phase, losses).
• The Belastingdienst has the burden of proof if they want to set your salary higher than €56,000, but you have the burden of proof if you want to go lower.

What Is Gebruikelijk Loon?

gebruikelijk loon

The rule exists because without it, a DGA could pay themselves €1 salary and take all BV profits as dividends (taxed at 26.9% instead of up to 49.50% income tax). The gebruikelijk loon ensures that DGAs pay a fair share of income tax on the work they perform.

How It Is Determined

The gebruikelijk loon is the highest of:

1. €56,000 (2026 minimum)
2. 75% of the salary of the most comparable employment position (meest vergelijkbare dienstbetrekking)
3. The highest salary of any employee in the BV (or a related entity)

The 75% Rule

If the most comparable position in the market pays €80,000, your gebruikelijk loon is at least 75% × €80,000 = €60,000. The 25% discount is meant to reflect that a DGA takes entrepreneurial risk.

However, if the comparable salary is €56,000 or less, the minimum of €56,000 still applies — you cannot use the 75% rule to go below the minimum.

The Highest-Paid Employee Rule

If your BV employs someone who earns €90,000, your DGA salary must be at least €90,000 — the logic being that the director should not earn less than their employees.

When Can You Pay Less Than €56,000?

There are several situations where a lower salary may be acceptable:

1. Startup Phase (Startende Onderneming)

If your BV is in its first years and is not yet generating sufficient revenue, you can argue for a lower salary. The Belastingdienst generally accepts this if:

• The BV genuinely cannot afford the minimum salary
• You can demonstrate the business is in a growth/investment phase
• You have a reasonable expectation of future profitability

2. Structural Losses

If the BV is structurally loss-making, paying the full minimum salary may be commercially unreasonable. The salary should still reflect the work performed but can be lowered proportionally.

3. Part-Time DGA

If you work part-time as a DGA (e.g., you have another job or multiple BVs), the gebruikelijk loon can be prorated. Working 50% of full-time would suggest a salary of approximately 50% × €56,000 = €28,000.

4. Revenue Below the Threshold

If the BV's total revenue is very low, a pragmatic approach may be acceptable. However, there is no formal "revenue test" — it is a facts-and-circumstances assessment.

When Must You Pay More Than €56,000?

The Belastingdienst may require a higher salary if:

• Comparable positions in your industry pay significantly more than €56,000
• Your BV generates very high revenue (suggesting the DGA's work is worth more)
• Employees in the BV or related BVs earn more than €56,000
• The BV charges high management fees to clients (this implies the DGA's labor value is high)

Industry Benchmarks

Some industries have well-established salary norms:

The Belastingdienst publishes guidelines and may use salary data from the sector to challenge your chosen salary.

Payroll Obligations

Even if you are the BV's only worker, you must run formal payroll:

• Monthly salary payment — transfer from BV account to personal account
• Payroll tax withholding — loonbelasting (wage tax) + premies volksverzekeringen (national insurance premiums)
• Employer contributions — werkgeverspremies (employer social security contributions) and bijdrage Zvw (health insurance contribution)
• Monthly/quarterly payroll filing — file the loonaangifte (payroll tax return) with the Belastingdienst
• Annual wage statement — jaaropgaaf for your personal income tax return

Most DGAs outsource payroll to their accountant or a payroll service provider. Cost: approximately €25–€50 per month.

The Gebruikelijk Loon Over Time

The amount is adjusted periodically, roughly in line with wage growth.

What Counts as "Salary"?

The gebruikelijk loon includes:

• Gross cash salary — the primary component
• Vacation allowance (vakantiegeld) — typically 8% of the gross salary
• Holiday days — valued as part of the total compensation
• Pension contributions (employer's share) — counts toward the total compensation package
• Benefits in kind — company car (bijtelling), health insurance, etc.

So if your gross salary is €51,000 and you receive 8% vacation allowance (€4,080) plus a pension contribution (€3,000), your total compensation package is approximately €58,080 — which exceeds the €56,000 minimum.

Common Mistakes

1. Not setting up payroll — Some DGAs "forget" to run payroll and just transfer money informally. This is a serious compliance failure.
2. Setting salary at exactly €56,000 when it should be higher — If you are an IT consultant billing €150/hour, the Belastingdienst may argue your gebruikelijk loon should be well above the minimum.
3. Lowering salary without documentation — If you pay less than €56,000 due to startup losses, document everything. The Belastingdienst can retrospectively assess additional payroll tax plus penalties.
4. Ignoring the highest-paid employee rule — If you hire a senior developer at €85,000, your DGA salary must match or exceed that amount.
5. Not adjusting for rate changes — The minimum changes periodically. Check the current rate each year.

What to Read Next

• Dividend vs. Salary Optimization — How to structure the optimal split
• DGA Rules — Complete guide to director-major shareholder rules
• Corporate Income Tax — How your salary affects the BV's tax position