Dutch Box 3 Tax 2026: Savings, Investments and the New Rules

You have saved some money. Maybe invested a bit. A nest egg, a buffer for the future. But in the Netherlands, your wealth is taxed even if you do nothing with it. That is box 3 tax. And the rules have changed significantly in recent years.

How does box 3 work?

Box 3 taxes your wealth based on a deemed return. The tax authority assumes you earn a certain return on your savings and investments, regardless of what you actually earned. You pay 36% tax on that deemed return.

The exemption

Not all your wealth is taxed. In 2025, the exemption is 57,684 euros per person. Have a tax partner? The combined exemption is 115,368 euros. Only wealth above that threshold counts.

The new system: three categories

Following the landmark Supreme Court ruling in December 2021, box 3 has changed fundamentally. The new system uses three categories, each with its own deemed return:

• Bank deposits: savings accounts and term deposits. The deemed return is based on the average savings interest rate for that year.
• Other assets: shares, bonds, real estate (not your own home), cryptocurrency. The deemed return is higher, derived from market returns.
• Debts: loans (not mortgage on your own home). The deemed return on debts is subtracted from your total return.

Can you reduce box 3 tax?

• Green investments (exemption up to roughly 71,251 euros per person)
• Gifting to children or charities (reduces wealth on reference date)
• Tax partnership: allocate wealth optimally between partners

Want to know how much box 3 tax you owe and how to optimise? At MOJKA Finance, we run the calculation and look for savings opportunities. As your expat accountant in Rotterdam, MOJKA Finance is here to help – view our services or get in touch.