31 December 2023 Add expertise tag Add service tag Add country tag
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Personal deductions and allowances 

For the calculation of the income from labor and main residence (Box 1 income) the Dutch Income Tax Act provides for certain personal deductions and allowances. It concerns expenses/losses incurred by the taxpayer which are not directly caused by a particular source of income, but which are related to the personal circumstances of the taxpayer.

The law provides for the following personal deductions and allowances on the income from employment and main residence:

The personal deductions and allowances must be claimed in the annual personal income tax return. Under certain circumstances it is possible to apply for a preliminary refund during the year.