Box 3 calculator 2026 (Netherlands)

The Belastingdienst’s examples, reproduced

• €150,000 in savings, no partner: return €1,920, base above the allowance €90,643, share 60.42%, box 3 income €1,160, tax €417.
• The same €150,000 with a tax partner: allowance €118,714, €15,643 each, share 10.42%, tax €72 each.
• €150,000 savings, €75,000 investments, a €200,000 second home and a €100,000 debt, no partner: deductible debt €96,200, return €15,823, share 81.94%, income €12,965, tax €4,667.

How the 2026 calculation works

• Notional returns: 1.28% on bank balances, 6% on investments and other assets, and 2.7% on debts, each applied to the value on 1 January 2026. The bank and debt rates are provisional until early 2027.
• Debts count only above €3,800 per person (€7,600 for partners).
• Allowance: €59,357 per person. The allowance does not reduce the return directly; it reduces the share of the return that is taxed.
• Partners may split the taxable base in any proportion. The total tax for the couple stays the same; the split decides who pays it.
• Lower actual return? If what you really earned (interest, dividends, rent and changes in value, minus costs) was lower than the notional return, you can claim to be taxed on the actual return in your tax return.

Frequently asked questions

How is box 3 tax calculated in 2026?
The Belastingdienst applies notional returns to what you held on 1 January 2026: 1.28% on bank balances, 6% on investments and other assets, minus 2.7% on debts above €3,800 per person. Your box 3 income is that return multiplied by the share of your capital above the tax-free allowance (€59,357 per person), and the tax is 36% of it. €150,000 in savings with no partner gives €417 of tax.

What is the box 3 tax-free allowance for 2026?
€59,357 per person, or €118,714 for tax partners. Partners can divide the taxable base between them in any way; the split moves the tax between you but does not change the total for the couple.

Do I pay box 3 tax on my actual return or the notional return?
You pay on the notional return, but following the Supreme Court rulings you can show that your actual return was lower (the counter-evidence route) and then be taxed on the actual return. The provisional assessment always uses the notional figures; the correction happens in your income tax return. This calculator shows the notional calculation only.

What changes in box 3 in 2027 and 2028?
For 2027 the government proposed changes in the Tax Plan 2027, which is still before parliament (the Tweede Kamer votes on 12 November 2026; the Eerste Kamer in December), and reported proposals differ. A law to tax actual returns from 2028 passed the Tweede Kamer in February 2026 but not the Eerste Kamer. We will add 2027 here once the figures are law.

Are green investments taxed in box 3?
Green investments are exempt up to €26,715 per person (€53,430 for partners); anything above that counts as an investment at the 6% rate. They also earn a separate tax credit, which this calculator does not include.

Related

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• Ireland: ETF exit tax and deemed disposal (another tax on returns you have not sold)
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