---
title: "What is Box 2?"
term: "Box 2"
description: "Box 2 taxes income from a substantial interest in a company, typically when you own at least 5% of a company."
date: 2026-08-02T00:00:00.000Z
lastVerified: 2026-08-02T00:00:00.000Z
source: https://dutchtaxcalculator.nl/glossary/box-2
---

# What is Box 2?

> Box 2 taxes income from a substantial interest in a company, typically when you own at least 5% of a company.

Dutch term: _Box 2_

Box 2 is separate from employment income in Box 1 and wealth taxation in Box 3. Dividend and gain treatment for substantial interests can change by tax year.

Our tools do not calculate Box 2. Use Belastingdienst guidance or a qualified adviser for personal situations.

## FAQ

### What is Box 2 in simple terms?

Box 2 taxes income from a substantial interest in a company, typically when you own at least 5% of a company.

### 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-2