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 - € 73,03136.93 %
€ 73,031 and upwards49.50 %

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 - € 69,39737.07 %
€ 69,398 and upwards49.50 %

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 - € 68,50737.10 %
€ 68,508 and upwards49.50 %

This tax rate includes social security premiums, which are levied primarily in the first bracket. 



2019 Box 1 Tax Rate

Taxable income fromTaxable income to
Applicable tax rate
€ 0€ 20,38436.65 %
€ 20,385€ 34,30038.10 %
€ 34,301€ 68,50738.10 %
€ 68,508 and upwards51.75 %


Do you need help with your income taxes? For more information go to Income tax Netherlands or click on one of the links below.


Income tax support      Contact us

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.

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