Box 3 hub

Question 1

Can I afford Amsterdam on my net salary?

Accepted Answer

Convert your package to net first, then subtract rent. This site uses a dated planning 1-bed rent of about €1,850 per month for Amsterdam as a starting point — replace it with a real listing. The leftover must still cover food, insurance, transport, and savings.

Question 2

What is the Dutch "three-box" system?

Accepted Answer

The Dutch income tax system divides income into three categories or "boxes":
- **Box 1**: Income from employment, business activities, pensions, and an owner-occupied home
- **Box 2**: Income from a substantial interest, generally ownership of at least 5% of a company
- **Box 3**: Income from savings and investments

Each box has its own calculation. Losses generally remain within their box rather than offsetting income in another box.

Question 3

What are the 2026 tax rates for each box?

Accepted Answer

**Box 1 for someone below AOW age:**
- Up to €38,883: 35.75%
- Above €38,883 through €78,426: 37.56%
- Above €78,426: 49.50%

**Box 2:**
- Up to €68,843: 24.5%
- Above €68,843: 31.0%

**Box 3:** 36% on the calculated Box 3 income. Different rates apply to people who have reached AOW age.

Question 4

When is the Dutch tax year?

Accepted Answer

The Dutch tax year follows the calendar year: January 1 to December 31. All income and assets within this period determine your tax liability.

Question 5

What are notable Dutch tax figures for 2026?

Accepted Answer

- **Box 1**: Bracket limits are €38,883 and €78,426 for someone below AOW age
- **30% ruling**: €48,013 standard taxable-salary threshold and €262,000 salary cap
- **Self-employed**: Zelfstandigenaftrek falls to €1,200 and private-vehicle business mileage rises to €0.25 per kilometre
- **Box 3**: €59,357 allowance per person and a 36% tax rate on calculated Box 3 income

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