Box 3 in the Netherlands 2026: allowance, rates and example
Box 3 in 2026: tax-free allowance of €59,357, provisional deemed returns, 36% rate, actual returns and the plans for 2028.
Updated:
Box 3 in 2026
Box 3 is where you pay tax on income from savings and investments. Since 2023, under the bridging legislation (Overbruggingswetgeving), the Belastingdienst has used a deemed (notional) return for each type of asset. If your actual return was lower, you can show that.
The 2026 figures
- Tax-free allowance: €59,357 per person, €118,714 with a tax partner.
- Bank balances and savings: 1.28% (provisional).
- Investments and other assets, such as shares, crypto or a second home: 6.00% (final).
- Debts: 2.70% (provisional), above a debt threshold of €3,800 per person.
- Rate: 36% of the calculated return.
- Reference date: the value of your assets on 1 January 2026.
The Belastingdienst will set the final percentages for bank balances and debts in early 2027, so your result may still change slightly.
Worked example
Say you are single and on 1 January 2026 you have €80,000 in savings and €40,000 in investments, with no debts.
- Return on savings: €80,000 × 1.28% = €1,024
- Return on investments: €40,000 × 6.00% = €2,400
- Total return: €3,424 on assets of €120,000
- Base after the tax-free allowance: €120,000 − €59,357 = €60,643
- Taxable return: €3,424 × (€60,643 / €120,000) = about €1,730
- Box 3 tax: 36% × €1,730 = about €623
Actual returns (rebuttal scheme)
Was your actual return lower than the deemed return? Then you can report your actual return instead. From tax year 2025 you do this in your income tax return. According to the Belastingdienst, this means you never pay more than under the deemed return: they use whichever calculation is better for you. With the actual-return method, the tax-free allowance does not apply and unrealised gains count too. So it pays off mainly if you have savings earning low interest or investments that performed poorly.
What changes from 2028?
The government wants to tax actual returns from 1 January 2028 (the Actual Return in Box 3 Act, Wet werkelijk rendement box 3). The House of Representatives has passed the bill. According to the Rijksoverheid, the Senate still has to consider it (as of 17 October 2026). So it is not yet certain whether, or in what form, the law will take effect.
Related
- Rates on income from work: tax-brackets-2026.
- Reductions on your tax bill: tax-credits-2026.
Disclaimer
This guide is for information only and is not tax advice. Amounts are rounded and assume a simplified situation. Not sure how this applies to you? Check with the Dutch Tax Administration (Belastingdienst) or a tax adviser.
This text was written with the help of AI and checked by a human against the sources listed (reference date 17 October 2026).
Sources
- Belastingdienst, Hoe is het box 3-inkomen op mijn voorlopige aanslag 2026 berekend?: https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/berekening-box-3-inkomen-2026
- Belastingdienst, Heffingsvrij vermogen: https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/heffingsvrij-vermogen
- Belastingdienst, Box 3: uitleg en tarieven: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/boxen_en_tarieven/box_3/box_3
- Belastingdienst, Berekening box 3-inkomen met fictief rendement: https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/berekening-box-3-inkomen-fictief-rendement
- Rijksoverheid, Plannen kabinet voor heffing op werkelijk rendement in box 3: https://www.rijksoverheid.nl/themas/werk/inkomstenbelasting/plannen-werkelijk-rendement-box-3