Box 1: taxable income from work and home
Box 1 includes most of your income (and sometimes all of it). It includes income from work and home, meaning your income minus deductions.
Other types of income in Box 1 include:
tips and other income
foreign income
income as a freelancer, childminder, artist, or professional athlete
periodic payments (such as annuities or alimony)
negative personal deductions
refunded annuity premiums
imputed rental value of owner-occupied housing
capital insurance for owner-occupied housing
Deductions in Box 1 may include:
public transport travel deduction
deductible home ownership costs
retirement provision contributions (e.g. annuities)
personal deductions such as:
alimony and maintenance obligations
specific healthcare costs
special care for severely disabled persons at home
education expenses
donations
remaining personal deductions
Box 2: taxable income from substantial interest
Box 2 applies if you (or your tax partner) own more than 5% of the shares in a company (BV) or cooperative.
Box 3: taxable income from savings and investments
Box 3 includes savings and investments, such as a second home.