Tax Plan 2026: Changes for Director-Major Shareholders (DGA)

In the Netherlands, a Director–Major Shareholder (DGA) is a director who owns a substantial shareholding in the company. Are you a DGA? As is generally the case 2026 begins with a number of fiscal changes. Would like to know more about the changes as of January 1st?  In this article, Artlupa discusses the most important changes for DGA’s.

Customary salary

The minimum customary salary you are obliged to pay yourself as a DGA, will increase from €56,000 in 2025 to €58,000 in 2026. (in Dutch). Shifts in the income tax rates (box 1), which apply to the wages of employees, also apply to DGAs. In 2026, the percentage of bracket 1 (up to € 38,883) will be 35.75%. You pay 37.56% tax on income in bracket 2 (up to € 78,426) and a rate of 49.50% applies to income over this amount in bracket 2.

Exceptions

Exceptions to the minimum customary salary may apply to, for example, starting entrepreneurs with lower incomes, DGAs making a loss or DGA’s with multiple businesses.  The minimum taxable amount in the income tax can be set lower in these cases. Do you want to deviate from the standard for customary salary? You can discuss this with the tax inspector. 

Substantial interest (box 2)

As a DGA, you own at least 5% of the share capital (or have purchase options on it), you are entitled to at least 5% of the profit or 5% voting rights and you have a substantial interest in the company (and therefore for tax purposes). This means that in addition to tax on the customary salary in box 1, you will be taxed in box 2, on dividends and profits. The rates in box 2 will be unchanged in 2026 compared to 2025: the first bracket will also be taxed at 24.5% this year and you will pay 31% tax on the second bracket. The boundary between the two brackets has changed. Everything above € 68,843 will fall under the higher rate from 2026.

BOR/DSR

Finally, as a DGA, you may experience the tax consequences of changes to the Business Succession Scheme and the Transfer Scheme. To prevent abuse of the schemes, conditions have been tightened. For example, from 2026, if you receive, inherit or transfer shares in a company, you will only be allowed to use the tax benefits in the BOR/DSR on ordinary shares. So transfer of, for example, options or profit certificates are no longer covered by the schemes. Measures against so-called (rollator investments) and dual application have also been introduced. The entrepreneurs' square (in Dutch) provides more information about how you may be impacted as an entrepreneur.

Find out more

On our website you will find practical articles and updates on the fiscal tax changes for DGAs, including explanations of what these changes could mean for your BV. Click Here to read the official 2026 Tax Plan (in Dutch). The Tax and Customs Administration provides in-depth information about customary salaries, substantial interest and the application of tax rates in 2026.