Box 1: The income from labor and main residence (Box 1)

Box 1 (income from labor and main residence) includes the following income (amongst others):

• income from sole proprietorship;
• income from certain forms of partnership;
• income from employment;
• other income which requires a certain level of labor (in Dutch: 'belastbaar resultaat uit overige werkzaamheden');
• allowances, annuities and pensions;
• income from a privately owned house which qualifies as main residence;
• the (negative) expenses for income provisions (in Dutch: '(negatieve) uitgaven voor inkomensvoorzieningen');
• (negative) personal deductions.

In the annual Dutch personal income tax return the aforementioned income must be reported and the tax due over the income in each Box must be counted together.