In 2026 box 3 taxes a deemed return of 1.28% on savings and 6.00% on investments, after a tax-free allowance of €59,357 per person (€118,714 for partners), at a rate of 36%. With €50,000 in savings and €100,000 in investments, the estimated tax is about €1,444.
How is box 3 tax calculated in 2026?
Box 3 does not tax the return you actually earned. It assumes a return based on how your wealth is split, taxes that assumed income at 36%, and ignores the first part of your wealth altogether. For 2026 the assumed returns are 1.28% for bank savings (still provisional until the year ends), 6.00% for investments and other assets, and 2.70% for debts. The tax-free allowance is €59,357 per person, doubling for fiscal partners. The reference date is 1 January, so what you hold on 31 December or in between doesn’t matter.
Step by step example
Suppose you have €50,000 in savings and €100,000 in investments. The weighted deemed return on €150,000 is (50,000 × 1.28% + 100,000 × 6%) ÷ 150,000 = 4.43%. Subtract the €59,357 allowance and you have a base of €90,643. That times 4.43% gives €4,012 deemed income, and 36% of that is €1,444. The same €150,000 in savings only would cost around €630, so the mix of assets matters more than the total.
What counts as a box 3 asset?
- Bank and savings balances, including foreign accounts.
- Shares, bonds, funds, ETFs and crypto, at market value on 1 January.
- A second home, holiday home or buy-to-let, at WOZ value or its market value for foreign property.
- Loans you made to others and claims such as unpaid invoices on a private basis.
Your own home is not in box 3 because it is taxed in box 1. See the mortgage interest relief calculator for the home side, and the mortgage calculator for payments. Pension savings in qualifying products are also excluded.
Debts: the threshold
You can only deduct debts above a threshold of €3,800 (€7,600 for partners), and only at the 2.70% deemed rate. Consumer debt, a student loan and a loan on a second home count. The tool applies the threshold automatically.
Is the actual return lower? Use tegenbewijs
If your real return after costs was lower than the deemed return, the 'tegenbewijs' route lets you pay on the actual return instead. You file the 'opgaaf werkelijk rendement' with your tax return. That includes unrealised gains on investments, so a good market year can work against you. Enter the euro return in the optional field to see the scale of the difference. For long-term planning with these taxes, the compound interest calculator and the Investment Calculator both show how much of your growth is likely to be left.
Outside the Netherlands the rules differ, and expats who moved in recently should check partial non-residency before they rely on the figures here, which are generic.
How to use this calculator
- Enter your savings balance and other box 3 assets as at 1 January.
- Add debts that are not part of your own-home mortgage.
- Tick the partner box if you file jointly and enter combined assets.
- Optionally add your real return to see whether the tegenbewijs route could lower the bill.
Key figures at a glance
| Tax rate | 36% |
|---|---|
| Tax-free allowance | €59,357 (€118,714 for partners) |
| Deemed return, savings | 1.28% (provisional) |
| Deemed return, investments | 6.00% |
| Deemed return, debts | 2.70% |
| Debt threshold | €3,800 (€7,600 for partners) |
| Reference date | 1 January |
Frequently asked questions
You pay no box 3 tax if your net assets stay below €59,357 per person, or €118,714 for fiscal partners, on 1 January 2026.
36% of the deemed income from savings and investments. The deemed return depends on whether you hold savings, investments or debts.
The government proposed 7.78% for 2026, but the final rate remained at 6.00% after Parliament approved a lower figure.
The Dutch government plans a system based on actual returns from 2028. Until then, the deemed return method applies, with the option to claim your real return if it was lower.
Yes. Worldwide bank balances and investments belong in box 3 if you are a Dutch tax resident. Treaties can prevent double taxation.