Box 1




In Box 1 you are taxed on your 'income' earned from former and current activities. This includes, amongst others:


  • all salary payments (including bonuses, stock option exercises, severance payments, etc.);
  • income from your proprietary business
  • income earned as an freelancer, artist or professional athlete
  • alimony payments received
  • pension distributions
  • social security distributions
  • certain annuity distributions
  • deemed income from ownership of your primary home



The extent of the income that will be subject to Dutch taxation will depend on your Dutch tax residency status



From this income, you are allowed to claim certain deductions such as:


  • deduction for mortgage interest payments on qualifying loans for your primary home
  • deduction for contributions to qualifying retirement accounts
  • deduction for contributions made for loss-of-income insurance


The net of your income and deductions is taxed at progressive tax rates.


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