Director-shareholder salary. What you must pay at least, and what it costs.
This calculator checks which salary the Tax Administration expects from you. Can it be lower, or must it be higher? It then works out what you keep after tax at every salary, and what a management fee through your holding company means. You get one clear piece of advice.
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Why this calculator goes further
Lower or higher, with the rules
Most tools use 58,000 or 60,000 euros. We also check when it can be lower, for example with part-time work, losses or the start phase, and when it must be higher, for example when an employee earns more.
What every 1,000 euros of salary costs
Above about 45,000 euros, dividend gives more after tax than salary. The calculator shows what a higher salary for your mortgage or pension costs you per year.
The management fee checked honestly
A fee through your holding company does not lower the usual salary. It can cost VAT. The calculator tells you when the structure fits and when it does not.
With the proof you need
Anyone choosing a lower salary must be able to back it up. The calculator lists what you need to keep.
Frequently asked questions
The standard amount for 2026 is 58,000 euros. The minister publishes the 2027 amount at the end of December. We expect about 60,000 euros and use that. Your salary must be at least the highest of this amount, the salary in the most comparable job and the salary of your best paid employee.
If you can show that a comparable job pays less, if you demonstrably work part-time, if lasting losses put the business at risk, or in the start phase if the BV cannot pay the salary. You must prove it yourself. A debt to the BV or dividends rule out the route via losses.
If an employee in your BV or a connected BV earns more than you, or if a comparable job pays more. If your turnover comes almost entirely from your own work, the Tax Administration can also derive the salary from the profit.
No. With a real management agreement, the usual salary must be paid by the holding company. The amount of the fee does not matter. If the agreement is not real, you are employed by the operating BV.
Banks mainly look at the salary of a director-shareholder. A higher salary usually costs some money after tax, because dividend is cheaper. The calculator works out how much. With a high profit, that difference is small up to a salary of about 78,000 euros.
No. The calculation happens in your own browser. We do not see what you enter.
Your salary properly backed up
A lower salary only holds up with proof. We set it up with you: the comparison, the hours records and prior consultation with the Tax Administration if needed. Tell us how your business is doing now. You will hear back within one working day.
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