In the Netherlands, you pay tax on your income. This is done in stages, using tax brackets and various boxes.
In the Netherlands, you pay income tax on income that is broken down into several parts. These parts are called brackets. A different percentage applies to each bracket. The more you earn, the higher your bracket and the higher the percentage. This ensures everyone pays a proportionate amount of their income.
The system of tax brackets ensures that people with less income pay less tax. People with more income pay more. This is fairer. The government spends this tax revenue on things like education, healthcare and security. The rates are set by law and apply to everyone.
In the Netherlands, income tax is calculated by dividing income into boxes. Box 1 is for income from work and home ownership. Boxes 2 and 3 are for other income, such as savings, dividends or a second home. Each of these boxes has its own rates. In many cases, you only pay tax on income in box 1.
In 2026, there are three tax brackets for income from work and home ownership (box 1):
Yes. The tax brackets, boxes and rates apply even if you are working in the Netherlands temporarily. Your employer deducts tax from your wages. Later on, Belastingdienst can calculate whether you paid too much or too little. This might mean you get money back.
Yes. The rates for the tax brackets and boxes can change every year. The government might adjust them to take account of inflation or new rules. The current rates can be found on the Belastingdienst website.
No. You only pay tax if you have income in that box. Many people only have income in box 1. Box 3 might also apply if you have savings or shares, for example. Each box has its own tax brackets and rates.
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