During your period at university, your main source of income will usually be a student loan or grant from DUO (performance-related grant, loan, student travel pass and sometimes a tuition fee loan).
Part-time work may provide additional income, but take note of the regulations on additional earnings set out by DUO.
The tax authorities do not consider a student grant or loan as income, which means it is exempt from taxation.
If you have additional sources of income, you will in principle have to pay taxes.
The Belastingdienst (Tax Administration) is also the agency where you must apply for a health-care benefit.