Calculate your Dutch Box 3 wealth tax: deemed returns on savings, investments and debts, the tax-free allowance and the 36% rate, for singles, fiscal partners and expats with the 30%/27% ruling.
2027 percentages are provisional Belastingdienst estimates.
Tax-free allowance € 51.396
Ruling holders can opt for Partial Non-Resident Taxpayer Status.
2026 deemed return 1.28%
Stocks, ETFs, mutual funds, real estate WOZ · deemed return 6.00%
Exempt up to €26,715 (2026) / €200 (2027) per person + 0.10% Box 1 income tax credit on the exempt portion.
Credit cards, consumer loans, DUO study debt (Box 3 portion)
Combined debt threshold € 3.800 · deemed deduction rate 2.70%
Total Box 3 tax due
€ 312/ year
Monthly equivalent
€ 26
Effective tax rate on net assets
0.45%
| Bank savings & cash | € 20.000 |
| Investments & crypto | € 50.000 |
| Green investments | € 0 |
| Total assets | € 70.000 |
| Green amount exempted from Box 3 yield (max € 26.715) | − € 0 |
| Personal loans & general debts | € 0 |
| Non-primary house mortgage | € 0 |
| Deductible debts (after € 3.800 threshold) | − € 0 |
| Net assets (rendementsgrondslag) | € 70.000 |
| Tax-free allowance (single) | − € 51.396 |
| Taxable base | € 18.604 |
| Deemed yield on savings (1.28%) | € 256 |
| Deemed yield on investments (6.00%) | € 3.000 |
| Deemed cost of debts (2.70%) | − € 0 |
| Total deemed yield | € 3.256 |
| Taxable deemed yield (26.6% of yield) | € 865 |
| Green tax credit (heffingskorting): 0.10% × exempt green amount — applied as a discount on your overall income tax | € 0 |
| Box 3 tax owed (36%) | − € 312 |
Box 3 taxes apply to global savings/investments for Dutch tax residents. Expats with an active 30% ruling can opt for Partial Non-Resident Tax Status to exempt offshore assets.
ℹ️ For non-primary properties, the official WOZ value is taxed as an investment at a ~6.00% deemed yield, while the non-primary mortgage only yields a ~2.70% debt deduction (above threshold).
Owners are taxed on the fictitious ~3.30% spread regardless of actual rental income — even when the property stands empty or rents below the deemed return.
🔮 The Dutch government plans to phase out fictitious deemed yields in 2028, switching to a Real Return System (Werkelijk Rendement) that taxes actual interest, dividends, rental income, and realized capital gains.
Until then, the Supreme Court counterproof scheme lets you claim the lower of deemed or actual return on your assessment.
Indicative 2026 calculation using Belastingdienst deemed-return percentages. Final assessments may differ following the Supreme Court actual-return counterproof scheme.