Rekenbox · 2026
DGA salary and net dividend calculator
Calculate salary, corporate tax and dividend in one overview.- Gross director salary
- €58,000.00
- Tax on salary
- €14,895.00
- Tax credit reduction due to dividend
- €1,307.00
- Personal healthcare contribution
- €2,813.00
- Taxable company profit
- €59,500.00
- Corporate income tax
- €11,305.00
- Gross dividend
- €48,195.00
- Total box 2 tax
- €11,807.00
- Dividend withholding as prepayment
- €7,229.25
Assumptions, sources and version
2026 · nl-2026.1 · v2026.1
- Director not covered by employee insurance, below state pension age, paying a personal healthcare contribution. One shareholder without a tax partner, other income or losses.
- The customary salary is at least the highest of €58,000, a comparable salary and the highest employee salary unless an exception applies. Sole trader and company use the same business profit.
- Belastingdienst — tarieven vennootschapsbelasting (2026-09-04)
- Belastingdienst — box 2 (2026-09-04)
- Belastingdienst — gebruikelijk loon (2026-09-04)
- Belastingdienst — loonheffingen 2026 (2026-09-04)
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Understand your result
How this tool works
Start with profit before director salary and additional costs. After those items, the model calculates corporate tax and available profit. The distribution percentage determines the dividend portion. It covers the stated director circumstances with one shareholder.
Customary director salary in 2026
Customary salary is generally at least the highest of €58,000, the most comparable employment salary and the highest-paid employee’s salary in the relevant group. A lower salary requires an applicable exception and substantiation. The tool uses your entered salary and does not provide that substantiation.
Common questions
Does the tool determine my permitted director salary?
No. You enter the salary. The customary salary rules and any exceptions require separate assessment; see the source under assumptions.
Can I immediately pay out the calculated dividend?
The tool calculates a tax scenario. It does not assess the distribution test, available reserves or formal decisions.
How much dividend withholding tax applies?
Dividend withholding of 15% is generally credited against box 2 income tax. Do not add that 15% again on top of the final box 2 tax.
Can my director salary be below €58,000?
Only where an applicable exception or substantiation permits it. Comparable remuneration may instead require a higher customary salary.
Which details do you need?
- Annual profit before director salary and extra BV costs
- Gross annual director salary
- Additional annual BV costs
- Available profit distributed (%)
- Hours criterion for sole trader
- Sole trader start-up deduction
Limits of this tool
- Director not covered by employee insurance, below state pension age, paying a personal healthcare contribution. One shareholder without a tax partner, other income or losses.
- The customary salary is at least the highest of €58,000, a comparable salary and the highest employee salary unless an exception applies. Sole trader and company use the same business profit.
Year: 2026 · Version 2026.1
Sources for this tool
- Belastingdienst — tarieven vennootschapsbelasting · calculation source checked 2026-09-04
- Belastingdienst — box 2 · calculation source checked 2026-09-04
- Belastingdienst — gebruikelijk loon · calculation source checked 2026-09-04
- Belastingdienst — loonheffingen 2026 · calculation source checked 2026-09-04
Prepared by the Rekenbox product team at Winstwaker. The listed source references and calculation version make the method traceable. Report a content error Last updated: 2026-09-06. Rekenbox is a product by Winstwaker. The tool applies a calculation model to your inputs; a result or paid report is not a personal assessment by an adviser.