Box 3 explained for 2025 and 2026

How does box 3 really work?

Box 3 covers income from savings and investments, such as savings accounts, shares, crypto, and a second home. You only pay box 3 tax if your assets exceed the tax-free allowance.

Main figures

• 2025: tax-free allowance EUR 57,684 per person, tax rate 36%
• 2026: tax-free allowance EUR 59,357 per person, tax rate 36%

For the standard 2025 deemed-return calculation, the Belastingdienst uses 1.37% for bank balances, 5.88% for investments and other assets, and 2.70% for debts.

New point for the 2025 return

Many websites still explain box 3 as if it only works with deemed returns. For the 2025 tax return, that is no longer the full story. If you have box 3 assets, you can also report your actual return. The Belastingdienst then calculates both the deemed and actual return and automatically uses the more favorable result.

What belongs in box 3?

• Savings in the Netherlands and abroad
• Shares, ETFs, bonds, and investment funds
• Crypto
• Real estate that is not your main home
• Receivables and other box 3 assets

Your main home is generally part of box 1, not box 3. Business assets of a sole proprietorship also do not belong in box 3.

What comes next?

The Belastingdienst still works with the current system until new legislation is introduced, and a new system based on actual returns is currently expected only from 2028. Until then, it is especially important to check whether reporting actual return is more favorable for you.