Dutch tax glossary
What is Box 1?
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Definition
Box 1 is the Dutch tax box for income from work and home ownership, including employment income and most self-employment profits.
Dutch term: Box 1
Box 1 uses progressive brackets that combine income tax and national-insurance contributions for people below AOW age. Our calculator estimates Box 1 payroll withholding under stated assumptions.
How it works
Taxable income in Box 1 is taxed in brackets. Lower parts of income stay in lower rates; only the part above a threshold uses a higher rate.
Why it matters
Most employees read Box 1 results on their payslip as payroll tax. Annual assessments can still differ when other income or deductions apply.
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FAQ
What is Box 1 in simple terms?
Box 1 is the Dutch tax box for income from work and home ownership, including employment income and most self-employment profits.
Is this personal tax advice?
No. These pages are educational estimates. Use your payslip, assessment, employer, Belastingdienst guidance, or a qualified adviser for personal decisions.
Educational definitions only. Read our methodology or report a correction.