About the Netherlands Box 3 Calculator
This calculator estimates the Dutch box 3 tax (often called vermogensbelasting or wealth tax) for the 2026 tax year. Box 3 does not tax your actual returns: the Belastingdienst assumes a deemed return (forfaitair rendement) on each type of asset, reduces it in proportion to your tax-free allowance, and taxes the result at 36%.
Enter your bank savings, your investments and other assets (shares, funds, crypto, a second home, loans to others) and your debts as at 1 January 2026, and say whether you have a fiscal partner. The tool applies the 2026 deemed returns — 1.28% on bank balances, 6.00% on investments and other assets and 2.70% on debts above the €3,800 debt threshold — and the €59,357 heffingsvrij vermogen per person (€118,714 for partners).
The investment rate for 2026 is final; the savings and debt rates are provisional and will be fixed after the year ends, so the final bill can change slightly. If your actual return is lower than the deemed return you can ask to be taxed on the actual return instead (tegenbewijsregeling), which this tool does not calculate. Exempt green investments, your own home and pension savings belong elsewhere and should not be entered.
With the default inputs, the box 3 tax for 2026 is €1,459.15. Change any value above to recalculate instantly.
How to use the netherlands box 3 calculator
- 1Tick fiscal partner if you file together, and enter combined amounts.
- 2Enter bank savings and cash held on 1 January 2026.
- 3Enter investments and other assets at their 1 January value.
- 4Enter debts other than your own-home mortgage.
- 5Read the box 3 tax and the step-by-step calculation.
Formula and method
First the deemed return is calculated per asset class: 1.28% of bank balances and cash, 6.00% of investments and other assets, minus 2.70% of debts above the debt threshold (€3,800 per person). The rendementsgrondslag G is assets minus those deductible debts.
The tax-free allowance (€59,357 per person, €118,714 for fiscal partners) is subtracted from G to give the grondslag sparen en beleggen. Your taxable benefit is the deemed return multiplied by the share of G above the allowance, and box 3 tax is 36% of that benefit. Fiscal partners can divide the benefit between them however they like; the total tax is the same.
- S
- Bank balances and cash on 1 January
- O
- Investments and other assets on 1 January
- D
- Debts on 1 January (threshold doubles for partners)
- G
- Rendementsgrondslag: assets minus deductible debts
Worked examples
Single, €60k savings, €100k investments, €10k debt
Deemed return is €768 on savings plus €6,000 on investments minus €167.40 on €6,200 of deductible debt = €6,600.60. Net assets of €153,800 exceed the €59,357 allowance by €94,443 (61.4%), so the taxable benefit is €4,053 and box 3 tax is €1,459.
Couple with €150k savings only
Savings earn a deemed 1.28%, or €1,920. With the €118,714 joint allowance only €31,286 of €150,000 (20.9%) is taxable, giving a benefit of €400.46 and tax of €144.17.
Single investor with €500k in funds
Deemed return is €256 on savings plus €30,000 on investments = €30,256. €460,643 of €520,000 (88.6%) lies above the allowance, so the benefit is €26,802 and tax at 36% is about €9,649 — 1.86% of net assets.
Frequently asked questions
What is the box 3 tax-free allowance in 2026?+
The heffingsvrij vermogen for 2026 is €59,357 per person, or €118,714 for fiscal partners. Only the part of your net assets above this amount generates taxable box 3 income.
What are the box 3 deemed return rates for 2026?+
For 2026 the Belastingdienst uses 1.28% for bank balances and cash, 6.00% for investments and other assets, and 2.70% for debts. The 6.00% rate is final; the savings and debt rates are provisional and are set definitively after the year ends.
What is the box 3 tax rate?+
Box 3 income (voordeel uit sparen en beleggen) is taxed at 36% in 2026. Because the rate applies to a deemed return, the effective tax on your wealth is usually between about 0.1% and 2% a year.
Can I pay tax on my actual return instead?+
Yes. Following Supreme Court rulings, if your actual return (including unrealised gains) is lower than the deemed return, you can demonstrate this with the tegenbewijsregeling and be taxed on the actual return. The provisional assessment always uses the deemed return; adjustments happen in the tax return.
Which debts count in box 3?+
Consumer loans, a mortgage on a second home and other debts count, but the mortgage on your own main home belongs in box 1. Only debts above the €3,800 threshold per person (€7,600 for partners) reduce your box 3 base.
Are green investments taxed in box 3?+
Qualifying green investments and green savings are exempt up to €26,715 per person in 2026. Leave the exempt part out of this calculator and include only any amount above the exemption.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.