Box 3 in 2027: Wealth Tax on Savings & Investments
6 min read · Updated Oct 2026Box 3 taxes savings and investments based on a deemed return rather than what you actually earned. These are the proposed 2027 parameters compared with 2026.
2027 figures are based on the Belastingplan 2027 proposals presented on Prinsjesdag 2026. They are provisional and may change before parliament approves the legislation. 2026 figures are the rules in force now.
Box 3 parameters: 2026 vs proposed 2027
| 2026 | 2027 (proposed) | |
|---|---|---|
| Tax-free allowance (single) | €59,357 | €60,098 |
| Tax-free allowance (partners) | €118,714 | €120,196 |
| Deemed return – savings | 1.28% | 1.28% |
| Deemed return – investments | 6% | 6% |
| Deemed return – debts | 2.7% | 2.7% |
| Tax rate | 36% | 36% |
Example: €150,000 in investments (single)
€150,000 minus the €60,098 allowance leaves €89,902. A 6% deemed return taxed at 36% gives roughly €1,942 Box 3 tax for 2027 — a simplified estimate that ignores the mix of savings and debts.
Actual returns and what's next
If your actual return was lower than the deemed return, the counterproof rules may let you be taxed on the actual return instead, subject to documentation. A new system taxing actual returns is planned for a later year but still depends on legislation, so 2027 remains on deemed returns.
Expats should declare foreign bank accounts and investments in Box 3 too. Holding long-term money in a pension instead keeps it outside Box 3 — see the Dutch Pension vs FIRE guide.
Box 3 2027 frequently asked questions
Will Box 3 tax actual returns in 2027?
Are the 2027 Box 3 figures final?
More 2027 tax guides
General information only, not personal tax, legal or pension advice. Check Belastingdienst, Rijksoverheid, SVB or your pension provider for your own situation.