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As the director-shareholder of a BV, you choose how you reward yourself: through salary (director-shareholder salary) or through dividend. The most tax-efficient mix depends on your profit, your customary salary and the rates. In 2026 you weigh salary in box 1 against corporate income tax plus box 2 on dividends. Below you can read how to optimise this.
Salary: the customary salary
- As a director-shareholder, you pay yourself at least the customary salary: € 58,000 in 2026 (unless a lower salary can be justified on business grounds).
- The BV pays payroll tax on your salary; the salary is deductible from the profit.
Dividend: tax in box 2
- The BV first pays corporate income tax on profit (19% up to € 200,000, 25.8% above that).
- If you then pay out a dividend, you pay box 2 tax: 24.5% up to € 68,843 and 31% on the excess.
How do you find the optimal mix?
- Up to the customary salary, you are required to pay out salary.
- Above that, you compare the box 1 rate on extra salary with the combined burden of corporate income tax plus box 2 on dividends.
- The first box 2 rate (24.5%) is more favourable, so a dividend up to € 68,843 is often attractive.
Why Belastingadviseur Eindhoven
With personal tax advice we calculate the optimal salary-dividend mix for director-shareholders in the Eindhoven region. Don't have a BV yet? Then read our explanation of converting a sole proprietorship into a BV.
Frequently asked questions
Do I have to pay myself a salary?
Yes, at least the customary salary of € 58,000 (2026), unless a lower salary can demonstrably be justified on business grounds.
Is a dividend always more favourable than salary?
Not always. Up to the customary salary, salary is mandatory; above that, dividends are often more favourable, especially in the first box 2 bracket.
When do I pay out a dividend?
You decide that yourself, provided the BV retains enough assets to pay its debts (distribution test).
