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SRL director’s remuneration in 2026: how much as salary, how much as dividends?

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Calculate my director’s remuneration

In 2026, a private limited company (SRL/BV) pays 20% corporate income tax on the first €100,000 of profit if it pays its director remuneration of about €50,000 a year, or at least equal to its profit; otherwise 25% on all the profit. Since 1 July 2026, the balance paid out as a VVPR-bis dividend has borne 18% withholding tax (roerende voorheffing / précompte mobilier).

Example: €120,000 of profit before remuneration, €50,000 of remuneration, the balance as a VVPR-bis dividend: €14,000 of corporate income tax and €75,386 net in your pocket over the year for a single director. Indicative information, which does not replace your accountant’s advice.

≈ €50,000of remuneration a year for the reduced rate of 20% (or at least the company’s profit)
18%withholding tax on VVPR-bis dividends since 1 July 2026
20%of remuneration at most in benefits in kind, for the reduced-rate condition

The minimum remuneration condition

The reduced rate of 20% on the first €100,000 of profit is reserved for SMEs that pay at least one director sufficient remuneration:

  • at least about €50,000 a year for 2026 income: an indexed base amount of €25,000, replacing the old threshold of €45,000;
  • or, if it is lower, remuneration at least equal to the company’s taxable profit;
  • benefits in kind valued at a flat rate (car, housing…) count only up to 20% of total gross remuneration: €35,000 in cash and €15,000 in benefits are no longer enough;
  • during its first four financial years, a small company is exempt from this condition.

If the condition is not met, all the profit is taxed at 25%: up to €5,000 more tax a year.

Ways to take money out of the company

HowWhat is leviedConditions
RemunerationSocial security contributions (20.5%, then 14.16%) and progressive tax, after 3% lump-sum expenses (up to €3,200)Deductible expense for the company; condition for the reduced corporate income tax rate
VVPR-bis dividend18% withholding tax on investment income since 1 July 2026 (15% before)New shares paid up in cash in an SME, after the holding period; otherwise 30%
Ordinary dividend30% withholding tax on investment incomeNone
Liquidation reserve10% when it is set up, then 9.8% when paid out after 3 yearsReserves set up since 31 December 2025; 30% if paid out before 3 years, nothing on the company’s liquidation
Individual pension commitment (IPC)4.4% tax on premiums; contributions and tax on payout80% rule; remuneration paid at least monthly
Benefits in kindTaxed as remuneration, at their flat-rate valueCount for at most 20% of remuneration in the reduced-rate condition
2026 rules, sources below. Withholding tax on dividends is a final tax.

In a liquidation reserve, the €56,000 left after corporate income tax in the example would give €45,920 net after 3 years, the same total burden of about 18% as a VVPR-bis dividend, but the money stays locked in for longer.

Examples: minimum remuneration or everything as remuneration?

Single director, no children, municipal tax of 7%. Balance paid out as a VVPR-bis dividend, with no IPC or benefit in kind.

Profit before remunerationCorporate income tax, remuneration of €50,000Net in your pocket, remuneration of €50,000Net in your pocket, everything as remunerationDifference
€60,000€2,000€36,026€33,889€2,137
€90,000€8,000€55,706€46,013€9,693
€120,000€14,000€75,386€58,646€16,740
€150,000€20,000€95,066€72,055€23,011
€200,000€32,500€125,816€95,305€30,511
Net in your pocket over one year, 2026. Indexo calculation: social security contributions and tax on remuneration (self-employed engine), corporate income tax and withholding tax on investment income.

Paying out all the profit as remuneration is costly as soon as progressive tax exceeds corporate income tax and withholding tax combined. The tool below also shows other remuneration levels for your profit.

Over several years (Indexo Pro, coming soon)

The multi-year projection compares several strategies (your choice, minimum remuneration, everything as remuneration, half and half) with a changing profit, and produces a printable report. It is part of Indexo Pro, not yet available. The calculation for one year stays free.

Calculate my director’s remuneration

Enter the company’s profit and your remuneration: Indexo calculates corporate income tax, your contributions, your tax and the net you keep, and compares other remuneration levels. Nothing is sent: everything is calculated in your browser.

The tool could not be displayed. Reload the page (Cmd + Shift + R on a Mac, Ctrl + F5 on a PC).

Frequently asked questions

Do you always have to pay yourself €50,000?

No, it is not an obligation: it is the condition for the reduced corporate income tax rate. If your remuneration is at least equal to the company’s profit, the condition is also met, and a small company is exempt from it during its first four financial years. Depending on your profit, lower remuneration can even leave more net: compare with the tool, then with your accountant.

VVPR-bis or liquidation reserve?

Both lead to a burden of about 18%: 18% withholding tax for VVPR-bis; 10% when set up, then 9.8% after 3 years for the liquidation reserve. VVPR-bis requires new shares paid up in cash; the liquidation reserve locks the money in for 3 years.

Do my benefits in kind count towards the minimum remuneration?

Only up to 20% of your total gross remuneration. With €35,000 in cash and €15,000 in benefits, the remuneration taken into account is €45,000: the condition is not met if the company’s profit exceeds that amount.

Is an IPC worthwhile?

The premiums are deductible for the company and are not taxed in your hands straight away, within the limit of the 80% rule. A 4.4% tax applies to the premiums, and the capital is taxed on payout. The money is only available at retirement.

What next?

Sources

Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.