Tax year 2026

Box 3 Wealth Tax Calculator

The Netherlands taxes an assumed return on your assets above a tax-free allowance of €59,357 per person.

Box 3 wealth tax payable
€1,471
On €90,643 taxable wealth
Net assets€150,000
Tax-free allowance− €59,357
Taxable base€90,643
Yield on savings(1.44%)€720
Yield on investments(6.04%)€6,040
Yield on debts(2.62%)− €0
Effective notional yield4,51%

How Box 3 works in 2026

After the Hoge Raad ruled the old flat-yield system unconstitutional, the Netherlands now taxes a notional return computed separately per asset category. For 2026, the indicative forfait yields are roughly 1,44% for savings, 6,04% for investments, and 2,62% for debts. The taxable base is what remains after the tax-free allowance, taxed at 36%.

You can in some cases elect to be taxed on actual return (werkelijk rendement) instead, particularly if your investments underperformed the forfait. This calculator only models the forfait method.

Frequently asked questions

What is Box 3 in Dutch tax?
Box 3 is the wealth-tax box of Dutch income tax. It taxes an assumed return on your assets (savings, investments, second homes, crypto) above a tax-free allowance of €59,357 per person.
What counts as Box 3 wealth?
Bank savings, brokerage accounts, ETFs and crypto, second homes (not your primary residence), bonds, and similar assets. Your primary mortgage and household items are not in Box 3.
Can I be taxed on actual return instead of the forfait?
Yes. Following the Hoge Raad ruling, you can opt for werkelijk rendement (actual return) when filing if it is lower than the forfait. The Belastingdienst provides a separate form for this; this calculator only models the forfait method.
Is the 30% ruling Box 3 exemption still available?
Partial benefits via the 'partial non-resident' status were abolished after the 2024 reform. New ruling holders are taxed on worldwide Box 3 wealth. Existing holders had transitional rules through 2024.
How are debts treated in Box 3?
Personal Box 3 debts (e.g. private loans) reduce your taxable wealth, but only above a small threshold. Your primary mortgage is in Box 1, not Box 3.

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