Box 3 wealth tax explained (2026): the deemed return, the 36% rate & claiming your actual return
Box 3 wealth tax in 2026: the deemed return at 36%, the €59,357 tax-free amount, the counter-evidence rule that lets you pay on your actual return, the 1 January snapshot trap, and why 30% ruling-holders now pay Box 3 too.
Last updated 25 June 2026
Box 3 taxes your savings and investments — bank balances, shares, a second home, crypto, receivables. (Your own home and pension are not in Box 3.) The system has been through years of court battles, so understanding it can genuinely save you money.
How 2026 works
You're taxed on a deemed (forfaitair) return, not your actual gains, at a flat rate of 36%, on wealth above the tax-free amount (heffingsvrij vermogen) of €59,357 per person (€118,714 for fiscal partners). The reference date is 1 January — your wealth on that day sets the basis for the whole year.
This is a members-only article
Unlock the full library of in-depth fiscal & legal analysis, written for internationals in the Netherlands.
Free account gives you the free library. Upgrade anytime.
DutchNewcomer provides tax information, not tax advice. Always consult a certified tax advisor (belastingadviseur) for your personal situation.