Box 3 Tax Calculator

Box 3 is the Dutch income tax category that covers income from savings and investments (sparen en beleggen). It applies to your net assets above the tax-free allowance. Rather than taxing your actual investment returns, the Dutch system uses a deemed return (forfaitair rendement) — a fixed percentage the government assumes you earned on your wealth.

First, your total assets are categorized into bank savings, other investments, and debts. Each category has its own deemed return rate (forfaitair rendement). After subtracting qualifying debts and the tax-free allowance (heffingsvrij vermogen), the deemed return is calculated on the remaining capital yield tax base. This deemed return is then taxed at a flat rate of 36% (2025–2026).

The tax-free allowance is the amount of wealth that is exempt from Box 3 taxation. For 2026, this is €59,357 per person (€118,714 for fiscal partners). Only the net assets above this threshold are subject to Box 3 tax. This allowance is adjusted annually.

In February 2026, the Tweede Kamer passed legislation to replace the deemed return system with a tax on actual returns (werkelijk rendement) starting January 1, 2028. Your real capital gains (including unrealized gains), dividends, and interest will be taxed at 36% with a €2,000 income exemption per person. The current wealth exemption (heffingsvrij vermogen) of €59,357 will be replaced by this smaller income-based exemption.

Box 3 covers virtually all savings and investments: bank accounts, savings deposits, stocks, bonds, ETFs, cryptocurrency, investment properties (not your primary home), loans given to others, and VvE reserves. Your primary residence, pension assets, and certain insurance policies are excluded.

No. Your primary residence falls under Box 1, not Box 3. Mortgage interest on your primary home is deductible in Box 1. However, a second home or investment property does fall under Box 3 as 'other investments'.

Fiscal partners can freely divide their Box 3 assets in any ratio. This allows you to use both tax-free allowances (2× €59,357 = €118,714 in 2026) and minimize total tax by optimally distributing savings and investments.

Yes. Crypto (Bitcoin, Ethereum, etc.) is classified as other investments and taxed at the higher deemed return rate. You must report the total market value of all your crypto holdings on the January 1st reference date.

The reference date is January 1st of the tax year. All your assets and debts are valued at their market value on this single date. Price changes during the rest of the year do not affect your Box 3 assessment.

Yes. Since the Kerstarrest (December 2021), you can file an objection (bezwaar) if your actual returns were lower than the deemed return. The Belastingdienst offers a compensation scheme (rechtsherstel). Consult a tax advisor for your specific situation.