Income tax in 3 boxes

Dutch income tax is calculated on the basis of three different sources of income: work, business ownership and wealth. The tax rate depends on the amount of income and the income source. Permanent residents pay tax on their worldwide income. Non-residents pay tax only on income sourced in the Netherlands.  

Income tax 

Income is sorted into three categories, known as boxes:

  • Box 1: income from work and home ownership 
  • Box 2: income from a financial interest in a company 
  • Box 3: income from assets (savings and investment) 

Need help with filing your income taxes?

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 have a small business, we'll make your life easier and save you money.