---
title: "What is Box 1?"
term: "Box 1"
description: "Box 1 is the Dutch tax box for income from work and home ownership, including employment income and most self-employment profits."
date: 2026-08-02T00:00:00.000Z
lastVerified: 2026-08-02T00:00:00.000Z
source: https://dutchtaxcalculator.nl/glossary/box-1
---

# What is Box 1?

> Box 1 is the Dutch tax box for income from work and home ownership, including employment income and most self-employment profits.

Dutch term: _Box 1_

Box 1 uses progressive brackets that combine income tax and national-insurance contributions for people below AOW age. Our calculator estimates Box 1 payroll withholding under stated assumptions.

## How it works

Taxable income in Box 1 is taxed in brackets. Lower parts of income stay in lower rates; only the part above a threshold uses a higher rate.

## Why it matters

Most employees read Box 1 results on their payslip as payroll tax. Annual assessments can still differ when other income or deductions apply.

## FAQ

### What is Box 1 in simple terms?

Box 1 is the Dutch tax box for income from work and home ownership, including employment income and most self-employment profits.

### Is this personal tax advice?

No. These pages are educational estimates. Use your payslip, assessment, employer, Belastingdienst guidance, or a qualified adviser for personal decisions.


## Sources

- [Belastingdienst: income-tax rates and credits](https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hoeveel-inkomstenbelasting-betalen)

---
Source: https://dutchtaxcalculator.nl/glossary/box-1