Income in multiple boxes
If you have income in multiple boxes, this income is processed separately:
- Different rates apply for the taxable income in box 1, 2 and 3. The rates are equal to the rates that apply for residents in the Netherlands (only available in Dutch).
- A negative income (loss) in one box cannot be settled with a positive income in another box. An exceptional rule applies to losses in box 2. Deductible items that are directly concerned with income in a box, decrease the income in that box.