---
title: "What is taxable income in Box 1?"
term: "Taxable income"
description: "Taxable income is the income figure after the adjustments the tax rules require before brackets and credits are applied."
date: 2026-08-02T00:00:00.000Z
lastVerified: 2026-08-02T00:00:00.000Z
source: https://dutchtaxcalculator.nl/glossary/taxable-income
---

# What is taxable income in Box 1?

> Taxable income is the income figure after the adjustments the tax rules require before brackets and credits are applied.

Dutch term: _belastbaar inkomen_

Gross package, taxable wage for payroll, and annual taxable income are related but not identical. Calculator assumptions state which figure is modelled.

## FAQ

### What is Taxable income in simple terms?

Taxable income is the income figure after the adjustments the tax rules require before brackets and credits are applied.

### 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/taxable-income