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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
€1,444
On €90,643 taxable wealth
Net assets€150,000
Tax-free allowance− €59,357
Taxable base€90,643
Yield on savings(1.28%)€640
Yield on investments(6.00%)€6,000
Yield on debts(2.70%)− €0
Effective notional yield4,43%

What is a 'deemed return'?

The Netherlands does not tax your actual investment gains in Box 3. Instead, the Belastingdienst assumes your assets earned a fixed yield (the forfait) and taxes that. If your real return is lower, including if your portfolio went down, you can ask to be taxed on actual return (werkelijk rendement) when you file. This calculator only models the forfait.

How Box 3 works in 2026

Box 3 is the wealth-tax box. It does not look at the actual interest, dividends, or capital gains your assets produced. Instead, the law assumes a fixed yield (the forfait) on each asset category and taxes that. The Hoge Raad ruled the old single-yield system unconstitutional, so since 2023 there is now a notional return computed separately per category. For 2026, the indicative forfait yields are roughly 1,28% for savings, 6% for investments, and 2,7% for debts. The taxable base is what remains after the tax-free allowance (€59,357 per person, doubled for fiscal partners), and that base is taxed at 36%.

Why it works this way. Pre-2017, the Netherlands had a flat 4% deemed yield. The courts repeatedly ruled that taxing a deemed yield far above the actual return on cash savings violates property rights. The current setup is a transitional regime while a real-return Box 3 is being built. Reform was scheduled for 2027 but has been postponed.

Werkelijk rendement (actual return) opt-in. When you file, you can elect to be taxed on actual return instead of the forfait, particularly if your investments underperformed. The Belastingdienst publishes a separate calculation form for this. This calculator only models the forfait method.

Worked example: €100,000 in savings and ETFs (single)

Suppose on 1 January you held €40,000 in savings and €60,000 in broker investments, with no Box 3 debts and no fiscal partner.

  • Notional return: €40,000 × 1,28% + €60,000 × 6% ≈ €4,200 deemed yield.
  • Allocate the tax-free allowance proportionally, then apply the 36% rate. The headline Box 3 tax in this scenario lands around €600 per year; the calculator above shows the exact split.
  • If your real return that year was lower than €4,200, ask your accountant about filing under werkelijk rendement.

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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