Box 2 Tax Calculator

Box 2 tax applies to income from substantial business interests (≥5% shareholding), including dividends and capital gains.

Box 2 tax rates for 2026 are 24.5% up to €68,843 and 31% above that threshold.

Companies may withhold dividend tax on distributions. In many cases you can credit the withheld amount against your Box 2 tax liability. If the withheld tax exceeds your Box 2 liability, you receive a refund.

Capital gains from selling shares in a substantial interest are taxed in Box 2. This applies to the profit between sale and purchase price, minus any allocable costs.

Box 2 losses can only be offset against other Box 2 income. You can carry losses back 1 year and forward up to 9 years.

Shares in foreign companies also fall under Box 2 if you have a substantial interest. For 30% ruling holders, exemptions may apply.

You must report all shares where you have a substantial interest, even if there's no taxable income. Include the company name and your shareholding percentage.

Different classes of shares are calculated separately for the 5% criterion. Ordinary shares, preference shares, and certificates can each separately qualify for Box 2.