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  1. Home
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  5. Box 2 Optimization
  7. gebruikelijk-loon

Gebruikelijk Loon: DGA Minimum Salary

Medium Priority
Box 2 Optimization
Estimated Savings
€0 - €1,000

As a DGA, you must pay yourself a 'customary salary' (at least €51,000 in 2025). Strategic planning can optimize your total tax burden.

Action Steps

  1. 1Minimum salary 2025: €51,000 (or 75% of comparable position)
  2. 2Lower salary possible with written justification
  3. 3Higher profits? Consider higher salary vs dividend split
  4. 4Salary is Box 1 (max 49.5%), dividend is Box 2 (24.5-31%)
  5. 5Pension contributions from BV reduce taxable salary
  6. 6Too low = Belastingdienst correction + penalties

Requirements

  • •Must be director-shareholder (DGA)
  • •Salary must be 'customary' for the role

Questions for Bas

Related Tax Advice

Box 2: Stay in Lower Dividend BracketWarning: BV Loans Above €700k Taxed as Dividend
This information is for guidance only and should not be considered professional tax advice. Consult a tax professional for your specific situation.