Box 1 Tax: Work & Housing

Everyone who lives and works in the Netherlands must pay their tax in the Netherlands. When you receive your income from work and renting out your main residence or just owning a home, these are taxed under Box 1. The tax rate for Box 1 consists of 2 brackets with increasing rate the higher your income is. As long as you have not reached the retirement age or AOW-leeftijd (the retirement age as of 2024 is 67 years old), the following tax brackets apply to you based on the income you receive: