As a director-shareholder, you are required to pay yourself a customary salary from your private limited company. In 2026, the statutory reference amount for this is at least €58,000 gross per year. How you handle that figure wisely — and when you are permitted to deviate from it with proper justification — is in practice considerably more complex than it appears for many director-shareholders.
What the customary salary rule for director-shareholders entails
As a director-shareholder, you are simultaneously the owner and an employee of your own company. Because you can in theory determine your own salary, the legislature introduced the customary salary scheme. This scheme requires you to award yourself a salary that is ‘customary’ for the work you actually carry out. This is not an arbitrary figure, but the highest of three benchmarks:
- The reference amount of €58,000 (the statutory minimum for 2026).
- The salary that someone in a comparable role outside a substantial interest relationship would earn, reduced by the so-called efficiency margin of 25%.
- The salary of the highest-paid employee within your company or an affiliated entity.
Do you employ an office manager who earns €62,000? Then that is your minimum, even if the reference amount of €58,000 is lower. The statutory minimum is therefore a floor — not a standard you can simply apply without further thought.
The reference amount in 2026 and what has changed
Compared with 2025, the reference amount for the customary salary has risen by €2,000: from €56,000 to €58,000. This may seem modest, but it has a direct impact on your payslip, your payroll tax and the balance between salary and dividend distributions. Anyone who was at the minimum threshold in 2025 will therefore need to adjust their remuneration.
At the same time, corporation tax in 2026 has remained unchanged: 19% on the first €200,000 of taxable profit and 25.8% on the remainder. This is a relevant factor when weighing up how much to take as salary versus how much to retain as profit in the company or distribute as dividend.
When you may go below the reference amount
There are situations in which a lower customary salary can be justified, but the bar is high. The Dutch Tax and Customs Administration has announced that it will intensify enforcement in 2026 and 2027 — partly in response to research showing that a significant proportion of director-shareholders declare too low a salary. Deviating from the norm may be possible in the following circumstances:
- Structural losses: if your company demonstrably operates at a loss, you can request a lower salary in consultation with the Tax and Customs Administration. Always request this in advance and confirm it in writing.
- Part-time working: if you demonstrably work part-time for your company, you may reduce the salary on a pro-rata basis — but the burden of proof lies with you.
- Comparable role pays less: if the market rate for a comparable role is demonstrably below €58,000, you may apply that lower figure, provided it is properly substantiated.
- Start-up company: exceptions exist for businesses in a genuine start-up phase, though these are more limited nowadays than they used to be.
If the Tax and Customs Administration does not accept a lower salary, they can adjust the salary and issue an additional tax assessment, including interest on tax due. In cases of intent or gross negligence, a penalty may also be imposed. Always ensure you have well-documented substantiation if you deviate from the norm.
Plan een vrijblijvend gesprek en ontdek wat we voor je kunnen betekenen.
Plan een gesprekSalary or dividend: striking the right balance
A frequently asked question among director-shareholders is whether it is more tax-efficient to take a higher salary or to distribute more as dividend. The answer varies depending on the situation. Salary is subject to income tax in Box 1, which in 2026 can reach up to 49.50%. A dividend distribution is subject to corporation tax within the company and subsequently to Box 2 tax. This combined effect determines what is more favourable on balance.
At the same time, a higher salary offers advantages that are not immediately visible in monetary terms. Consider a stronger position when applying for a mortgage, greater scope for pension accrual through an external pension fund or annuity, and a more stable income profile in the eyes of lenders. Anyone who focuses solely on dividend may miss out on these benefits.
Are you considering the move from a sole trader to a private limited company, or do you want to understand how the director-shareholder salary works within your structure? It is sensible to get this right from the outset. Further background can be found on the page Converting a sole trader business to a limited company.
Practical tips for setting your director-shareholder salary
- Check whether your current salary still meets the €58,000 threshold for 2026 and update your payslip in good time.
- Research the market rate for a comparable role in your sector — this forms the basis for any higher or lower justification.
- Document everything in writing: for part-time working, keep a timesheet; for losses, maintain up-to-date annual accounts; for a divergent market rate, gather external sources or vacancy data.
- Agree any deviations from the reference amount with the Tax and Customs Administration in advance through a pre-consultation with the inspector.
- Make use of the work-related expenses scheme for tax-free reimbursements — such as travel costs or meals — to optimise your net pay without increasing the taxable base.
- Have the optimal balance between salary, dividend and reserves in your company calculated periodically, particularly when profits change.
- If you work for multiple companies, the customary salary rule applies per entity — make clear arrangements about this with your adviser.
Why Belastingadviseur Eindhoven
Setting your director-shareholder salary wisely requires more than filling in a figure on a payslip. It directly affects your income tax, your dividend strategy, your pension accrual and the financial position of your company. At Belastingadviseur Eindhoven, we offer practical, personal advice — whether you have just set up a company or have been operating as a director-shareholder for years in the Eindhoven and Brabant region.
Would you like to know what the optimal director-shareholder salary is for your situation in 2026? Get in touch without obligation via our contact page and we will work together to find the most suitable approach. Part of Adviesgroep Eindhoven, your one-stop shop for entrepreneurs.
Frequently asked questions
What is the minimum director-shareholder salary in 2026?
The statutory reference amount for the customary salary in 2026 is €58,000 gross per year. However, this is a floor: if the market rate for a comparable role is higher, or if the highest-paid employee in your company earns more, your salary must be aligned accordingly.
Am I allowed as a director-shareholder to maintain a salary below €58,000?
This is possible, but only with solid substantiation. Examples include demonstrable part-time working, structural losses in the company, or a comparable role in the market that is demonstrably lower paid. Always agree this in writing with the Tax and Customs Administration in advance; otherwise you risk an additional assessment.
Is distributing dividend more tax-efficient than taking a higher salary?
This depends entirely on your situation. Salary is subject to Box 1 income tax of up to 49.50%. Dividend is taxed with corporation tax in the company and subsequently with Box 2 tax. Moreover, a higher salary offers advantages for mortgage applications and pension accrual. Have the optimal balance calculated by a tax adviser.
What happens if the Tax and Customs Administration considers my director-shareholder salary too low?
The Tax and Customs Administration can adjust the salary and issue an additional tax assessment for the difference between your actual salary and the amount they consider customary. On top of this comes interest on tax due and potentially a penalty if there is evidence of intent or gross negligence.
How does the customary salary rule work if I work for multiple companies?
The customary salary rule applies per entity for which you carry out work. You cannot make do with a single salary of €58,000 if you are active for multiple companies. In consultation with the Tax and Customs Administration, it is sometimes possible to apportion the total salary across the entities, provided the total is customary.
We are happy to think along with you. For advice tailored to your situation we would gladly sit down with you. No rights can be derived from the content of this page and it may contain inaccuracies.
