Belastingcalculator
Nederlands
Box 3

Box 3 calculator 2026

Work out your 2026 tax on savings and investments with the 6 steps of the Belastingdienst. Then compare it with your actual return.

Updated:

  • 2026 figures
  • No cookies
  • With sources

Your details

Your assets on 1 January 2026

Savings and current accounts.

Investments, crypto, a second home or money you lent out.

Exempt up to €26,715 per person.

Not the mortgage on your own home. The first €3,800 per person does not count.

Partner

Then enter your combined assets above.

Actual return (tegenbewijs)

Result: Box 3

Live calculator · 2026

Your details

Bank balances
€60,000
Other assets
€40,000
Green investments
€0
Debts
€0
I have a fiscal partner
No
Compare with my actual return
No

Box 3 tax 2026

€463

Income from savings and investments: €1,287.

Provisional: the rates for bank balances and debts are only final after 2026.

Your return base€100,000

  • Tax-free€59,35759%
  • Taxed€40,64341%
Deemed return
3.17%
Taxable return divided by your base
Tax on your assets
0.46%
Box 3 tax divided by your base
Per month
€39
Box 3 tax divided by 12

The calculation

Calculation: Box 3
Deemed return
Bank balances Provisional€60,000 × 1.28%€768
Other assets€40,000 × 6.00%€2,400
Taxable return€3,168
Tax base
Return baseAssets minus debts above the threshold€100,000
Tax-free allowanceheffingsvrij vermogen−€59,357
Savings and investments base€40,643
Your share of the returnYour base divided by the return base40.64%
Income from savings and investmentsTaxable return × your share€1,287
Tax box 3 (36%)€463
  • The tax-free allowance is €59,357 per person (€118,714 with a fiscal partner).

Sources: Belastingdienst: box 3 income calculation 2026, Belastingdienst: what is my actual return?, Belastingdienst: provisional assessment, rates and tax credits. See also methodology and sources.

Compare

Put your result next to other choices. Everything updates as you type.

Scenario A against B

Save your current inputs as scenario A. Then change anything: you see A and B side by side.

How does it work?

The calculator follows the 6 steps of the Belastingdienst. Each type of asset gets a fixed (deemed) return. The tax-free allowance decides which part of it is taxed. You pay 36% on that income.

We tested the calculation with the 5 worked examples of the Belastingdienst. All 5 match to the euro.

Frequently asked questions

How much is the tax-free allowance in 2026?

€59,357 per person. With a fiscal partner it is €118,714 together.

Which box 3 rates apply in 2026?

Bank balances 1.28%, other assets 6.00% and debts 2.7%. The tax rate is 36%. The rates for bank balances and debts are provisional.

Which debts count?

Debts above the threshold of €3,800 per person. The mortgage on your own home does not count in box 3; it belongs in box 1.

What is proving your actual return (tegenbewijs)?

Is your real return lower than the deemed return? Then you may prove it. You then pay tax on your actual return, without the tax-free allowance. The Belastingdienst has a form for this.

How does box 3 work with a fiscal partner?

You add up your assets and get the tax-free allowance twice. Then you may split the tax base between you in any way you like.

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