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.


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