Box 1 Tax Rates
Box 1 contains the amount of tax you owe on income from employment (including residential home ownership).
For persons having reached the statutory retirement age, a reduced tax rate applies for incomes up to € 37,149 (2023).
2023 Box 1 Tax Rate | ||
| Tax bracket (income range) | Applicable tax rate | |
|---|---|---|
| € 0 - € 73,031 | 36.93 % | |
| € 73,031 and upwards | 49.50 % | |
This tax rate includes social security premiums, which are levied primarily in the first bracket.
2022 Box 1 Tax Rate | ||
| Tax bracket (income range) | Applicable tax rate | |
|---|---|---|
| € 0 - € 69,397 | 37.07 % | |
| € 69,398 and upwards | 49.50 % | |
This tax rate includes social security premiums, which are levied primarily in the first bracket.
2021 Box 1 Tax Rate | ||
| Tax bracket (income range) | Applicable tax rate | |
|---|---|---|
| € 0 - € 68,507 | 37.10 % | |
| € 68,508 and upwards | 49.50 % | |
This tax rate includes social security premiums, which are levied primarily in the first bracket.
2019 Box 1 Tax Rate
| Taxable income from | Taxable income to | Applicable tax rate |
|---|---|---|
| € 0 | € 20,384 | 36.65 % |
| € 20,385 | € 34,300 | 38.10 % |
| € 34,301 | € 68,507 | 38.10 % |
| € 68,508 | and upwards | 51.75 % |
Do you need help with your income taxes? For more information go to Income tax Netherlands or click on one of the links below.
Blue Umbrella for Dutch tax matters
Living and working in the Netherlands for a time? We can help you with your Dutch taxes, so you don't have to deal with the Belastingdienst yourself. Whether you're employed or own a business, we'll make your life easier and save you money.