The Netherlands taxes personal income through a three-box system, where each category of income has its own rates and rules. This free calculator estimates your gross inkomstenbelasting by computing box 1, box 2 and box 3 separately and adding them, using 2025 rates.
How it works
Box 1 — income from work and home. Progressive in two bands for 2025: roughly 36.97% on income up to about €75,518, and 49.50% on the excess. These figures already blend the income-tax rate with national insurance contributions for those under state-pension age.
Box 2 — substantial interest. Income such as dividends from a 5%-or-more shareholding is taxed at 24.5% up to about €67,000 and 31% above that for 2025.
Box 3 — savings and investments. You are not taxed on your actual return. Instead a deemed return is applied to your net assets above the tax-free allowance, and a flat rate is charged on that deemed return. The tool uses a single simplified deemed-return rate (around 6%) and a 36% box-3 rate.
The total is the sum of the three boxes.
Example
A taxpayer with €60,000 of box 1 income, no box 2 income, and €100,000 of box 3 assets pays box 1 tax at 36.97% on the whole amount (it is below the upper band), plus box 3 tax on the deemed return of the assets above the allowance.
Notes
This figure is before the general tax credit and labour credit, which reduce most people’s actual bill. Use it for planning only; the Belastingdienst publishes the binding rates and the box 3 method changes frequently.