How the Dutch Tax System Works

Dutch personal income is divided into three boxes. Employment, pensions, business profit, and a main home normally fall in Box 1. A substantial company interest normally falls in Box 2. Savings and investments normally fall in Box 3.

Which box matters to you?

Many employees mainly see Box 1 through payroll. Company ownership, investments, a move across borders, or foreign property can bring the other boxes and treaty rules into the return. Use the dated articles below for current rates and thresholds.