The Dutch income tax system

When you live in the Netherlands, you qualify as a resident taxpayer. If you live abroad and receive income from the Netherlands that is taxable in the Netherlands, you qualify as a non-resident taxpayer. In both cases, you will be subject to Dutch income tax. To give you a proper understanding of the tax system in the Netherlands, you may wish to call our tax specialist.

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Three types of income: the box system

For income tax purposes 3 types of taxable income are distinguished. These income types have been classified into 3 so-called boxes:

Box 1: taxable income from employment and home ownership
Box 2: taxable income from a substantial interest
Box 3: taxable income from savings and investments

Partners are taxed individually where possible. This means that – in principle – you yourself pay tax on your own income, and you can only utilise your deductible expenditure yourself. However, there also exist some types of joint income and deductible expenditure. You can apportion this joint income and deductible expenditure between yourself and your partner, in accordance with your personal situation.