Calculate your Dutch Box 3 wealth tax: deemed returns on savings, investments and debts, the tax-free allowance and the 36% rate, for singles and fiscal partners.
2027 percentages are provisional Belastingdienst estimates.
Tax-free allowance € 59.357
Only applicable through the 2026 return where the ruling was applied for before 2024; it is not a general option for current ruling holders.
2026 deemed return 1.28%
Stocks, ETFs, mutual funds, real estate WOZ · deemed return 6.00%
Exempt up to € 26.715 per person in 2026 + 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
€ 178/ year
Monthly equivalent
€ 15
Effective tax rate on net assets
0.25%
| 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) | − € 59.357 |
| Taxable base | € 10.643 |
| 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 (15.2% of yield) | € 495 |
| Green tax credit (heffingskorting): 0.10% × exempt green amount — applied as a discount on your overall income tax | € 0 |
| Box 3 tax owed (36%) | − € 178 |
Box 3 generally covers worldwide savings and investments for Dutch tax residents. The general partial foreign tax liability election ended from the 2025 tax return. Transitional rules may apply through the 2026 return only for qualifying people who applied for the 30% ruling before 2024.
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 Netherlands is working toward a future system based on actual returns; the timing and final rules remain subject to legislation. The government's proposed Real Return System (Werkelijk Rendement) would tax actual interest, dividends, rental income, and realized capital gains instead of fictitious deemed yields.
Until then, the Supreme Court’s actual-return counterproof rules may allow taxpayers to have their Box 3 tax recalculated using their actual return where this is lower than the deemed return, subject to applicable documentation and legal criteria.
Indicative 2026 calculation using Belastingdienst deemed-return percentages. Final assessments may differ: the Supreme Court’s actual-return counterproof rules may allow taxpayers to have their Box 3 tax recalculated using their actual return where this is lower than the deemed return, subject to applicable documentation and legal criteria.
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Official primary sources
Calculator tax, benefit and pension parameters are based on relevant official publications. Market rates and personal entitlements can differ. Calculations are indicative estimates, not official assessments or financial or tax advice.
Planning ahead for next year? See what's changing in 2027.
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