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What exactly goes in box 1? How do I declare my salary if I have the 30% ruling?


I‘m subject to the 30% ruling, so do I put my taxable salary (bruto minus national insurance and 30%) or my bruto salary into box 1?  I can‘t find anywhere to declare the 30%, so I‘m worried they will decide I owe them all of the money on that!


You will have to declare the taxable salary, which is the gross salary minus the 30% allowance. This taxable salary is mentioned on the year end statement which you received from your employer. You don‘t have to adjust these amounts, the 30% allowance is already taken of.

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Comments (4)
Comment by zuzi on Sun, Jun 1st, 2014 at 12:16 PM
hallo, i had the 30%-ruling and i am filling in the tax report.i understood that i have to fill in just the taxable salary, but i don‘t know which of the ‘terms‘ mentioned on my ‘jaaropgave‘ is the taxable salary. the terms on my ‘jaaropgave‘ are:heffingsloon loonheffingarbeidskorting loon zvw (zorgverzekeringswet)premie zvw--,- premies werknemersverzekeringenwerkgeversheffing zorgverzekeringswet extra informatie: totaal aan onbelaste vergoedingentotaal aan onbelaste reiskostenloondagenloonuren thank you.
Comment by arjan enneman on Thu, Jun 5th, 2014 at 7:53 AM
heffingsloon is the taxable salary. "heffing" refers to "levy".
Comment by Sam on Fri, May 6th, 2016 at 1:49 PM
Hello. I moved to the Netherlands in October 2013 with 30%-ruling eligibility. How is my foreign income from prior the move dealt with in the Dutch tax return for 2013? Do I have to declare the foreign income?
Comment by Arjan Enneman on Fri, May 27th, 2016 at 1:57 PM
Income prior to your move to the Netherlands is not taxed in your 2013 tax return, unless the income was related to the Netherlands. In that case must be checked whether the income is in principle taxable in the Netherlands. But if it concerns salary you earned abroad before you came to the Netherlands then it won‘t have to be declared. Your tax residence starts when you start living here, start working here, start doing business here or buy a propery here (and for some other specific reasons).
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