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 € 40,021 (2024).
2025 Box 1 Tax Rate | ||
| Tax bracket (income range) | Applicable tax rate | |
|---|---|---|
| € 0 - € 38,441 | 35.82 % | |
| € 38,441 - 76,817 | 37.48 % | |
| € 76,817 and upwards | 49.50 % | |
This tax rate includes social security premiums, which are levied primarily in the first bracket.
2024 Box 1 Tax Rate | ||
| Tax bracket (income range) | Applicable tax rate | |
|---|---|---|
| € 0 - € 75,518 | 36.97 % | |
| € 75,518 and upwards | 49.50 % | |
This tax rate includes social security premiums, which are levied primarily in the first bracket.
2023 Box 1 Tax Rate | ||
| Tax bracket (income range) | Applicable tax rate | |
|---|---|---|
| € 0 - € 73,032 | 36.93 % | |
| € 73,032 and upwards | 49.50 % | |
This tax rate includes social security premiums, which are levied primarily in the first bracket.
Try our Dutch income tax calculator to learn how much tax you pay on your income. Quickly calculate your Dutch income tax now!
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