{"id":3692,"date":"2024-11-29T15:38:57","date_gmt":"2024-11-29T14:38:57","guid":{"rendered":"https:\/\/www.belastingadviseur-eindhoven.nl\/?p=3692"},"modified":"2026-06-02T15:43:52","modified_gmt":"2026-06-02T14:43:52","slug":"dividend-salaris-2026","status":"publish","type":"post","link":"https:\/\/www.belastingadviseur-eindhoven.nl\/en\/kennisbank\/dividend-salaris-2026\/","title":{"rendered":"Wat is fiscaal voordeliger anno 2026: dividend of salaris?"},"content":{"rendered":"<p>Als dga van een bv kies je hoe je jezelf beloont: via <strong>salaris<\/strong> (dga-loon) of via <strong>dividend<\/strong>. De fiscaal slimste mix hangt af van je winst, je gebruikelijk loon en de tarieven. In 2026 weeg je het loon in box 1 af tegen vennootschapsbelasting plus box 2 over dividend. Hieronder lees je hoe je dit optimaliseert.<\/p>\n<h2>Salaris: het gebruikelijk loon<\/h2>\n<ul>\n<li>Als dga keer je jezelf minimaal het gebruikelijk loon uit: in 2026 &euro; 58.000 (tenzij een lager loon zakelijk te onderbouwen is).<\/li>\n<li>Over je loon betaalt de bv loonheffing; het loon is aftrekbaar van de winst.<\/li>\n<\/ul>\n<h2>Dividend: belasting in box 2<\/h2>\n<ul>\n<li>Over winst betaalt de bv eerst vennootschapsbelasting (19% tot &euro; 200.000, daarboven 25,8%).<\/li>\n<li>Keer je daarna dividend uit, dan betaal je box 2: 24,5% tot &euro; 68.843 en 31% over het meerdere.<\/li>\n<\/ul>\n<h2>Hoe vind je de optimale mix?<\/h2>\n<ul>\n<li>Tot het gebruikelijk loon ben je verplicht salaris uit te keren.<\/li>\n<li>Daarboven vergelijk je het box 1-tarief op extra loon met de gecombineerde druk van vennootschapsbelasting plus box 2 op dividend.<\/li>\n<li>Het eerste box 2-tarief (24,5%) is gunstiger, dus dividend tot &euro; 68.843 is vaak aantrekkelijk.<\/li>\n<\/ul>\n<h2>Waarom Belastingadviseur Eindhoven<\/h2>\n<p>Wij rekenen de optimale loon-dividendmix uit voor dga&rsquo;s in de regio Eindhoven. Heb je nog geen bv, lees dan onze uitleg over het <a href=\"https:\/\/www.belastingadviseur-eindhoven.nl\/en\/change-sole-proprietorship-to-bv\/\">omzetten van een eenmanszaak naar een bv<\/a>.<\/p>\n<h2>Veelgestelde vragen<\/h2>\n<details class=\"pcai-faq-item\" style=\"border: 1px solid #e2e8f0; border-radius: 10px; margin: 0 0 .6em; padding: .15em .35em; background: #fff;\">\n<summary style=\"cursor: pointer; padding: .85em 1em; font-weight: 600;\">Moet ik mezelf salaris uitkeren?<\/summary>\n<div class=\"pcai-faq-answer\" style=\"padding: 0 1em 1em;\">\n<p>Ja, minimaal het gebruikelijk loon van &euro; 58.000 (2026), tenzij een lager loon aantoonbaar zakelijk is.<\/p>\n<\/div>\n<\/details>\n<details class=\"pcai-faq-item\" style=\"border: 1px solid #e2e8f0; border-radius: 10px; margin: 0 0 .6em; padding: .15em .35em; background: #fff;\">\n<summary style=\"cursor: pointer; padding: .85em 1em; font-weight: 600;\">Is dividend altijd voordeliger dan loon?<\/summary>\n<div class=\"pcai-faq-answer\" style=\"padding: 0 1em 1em;\">\n<p>Niet altijd. Tot het gebruikelijk loon is salaris verplicht; daarboven is dividend vaak gunstiger, zeker in het eerste box 2-tarief.<\/p>\n<\/div>\n<\/details>\n<details class=\"pcai-faq-item\" style=\"border: 1px solid #e2e8f0; border-radius: 10px; margin: 0 0 .6em; padding: .15em .35em; background: #fff;\">\n<summary style=\"cursor: pointer; padding: .85em 1em; font-weight: 600;\">Wanneer keer ik dividend uit?<\/summary>\n<div class=\"pcai-faq-answer\" style=\"padding: 0 1em 1em;\">\n<p>Dat bepaal je zelf, mits de bv genoeg verm&ouml;gen houdt om schulden te betalen (uitkeringstoets).<\/p>\n<\/div>\n<\/details>","protected":false},"excerpt":{"rendered":"<p>Veel ondernemers met een bv vragen zich af wat fiscaal voordeliger is in 2026: een hoger salaris of een dividenduitkering? Lees er hier meer over.<\/p>","protected":false},"author":2,"featured_media":5414,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[28,26],"tags":[],"class_list":["post-3692","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-belastingen","category-zakelijke-belastingen"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.6 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Wat is fiscaal voordeliger anno 2026: dividend of salaris? - Belastingadviseur Eindhoven<\/title>\n<meta name=\"description\" content=\"Dividend of salaris in 2026? Zo verdeel je als dga je beloning fiscaal slim over loon en dividend. 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