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Box 3 Tax Calculator

Calculate Dutch Box 3 wealth tax for 2026. Compare savings, investments, debts, partners, tax-free allowance, and actual-return scenarios.

Tax year 2026 - reviewed in June 2026

Box 3 wealth: savings, investments, debts, and partner allocation

This page remains the primary calculator for Box 3 intent, with wealth-business supporting combined Box 2/3 scenario comparison.

Compare Box 2 and 3

What this calculator includes

Savings, investments, other assets, and deductible debts.
Tax-free allowance, fiscal partnership, and allocation.
Actual-return comparison where relevant.

Important assumptions

Box 3 uses rules and deemed returns for the selected tax year.
Legal-restoration and actual-return rules can differ by situation.

Want to know how we calculate these numbers?Read our methodology

Last reviewed: Tax year 2026, reviewed in June 2026Official sources: Belastingdienst - income tax, Belastingdienst - Box 3

What does this Box 3 calculator cover?

Box 3 covers savings and investments. This calculator makes the main choices visible so you can see which parts drive Dutch wealth tax.

Savings, investments, and debts

Split your wealth into bank savings, other assets, and deductible debts for a clearer Box 3 estimate.

Partners and allowance

Check how fiscal partnership, combined allowance, and asset allocation affect the outcome.

Actual return comparison

Compare deemed Box 3 taxation with actual return when your real return is lower or higher.

Multi-year comparison

Use 2024, 2025, and 2026 to see changes in allowance, deemed returns, and tax rate.

Frequently Asked Questions

Quickly find answers to common questions

What is the tax-free allowance for Box 3 in 2026?

The tax-free allowance for Box 3 is €59,357 for singles and €118,714 for tax partners. This means you don't pay wealth tax on assets up to this amount.

How does the notional return system work?

Instead of your actual return, a notional return is calculated. For 2026, these are different percentages for savings and investments. You pay 36% tax on this notional return.

What is included in Box 3?

Box 3 includes: bank accounts and savings, stocks and investments, second homes, crypto, loans to others, and other investments. Your main residence is not included.

What debts can I deduct in Box 3?

You can deduct personal loans not related to your main residence, such as investment loans, consumer credit, and negative bank balances. There's a threshold of €3,800 for singles and €7,600 for partners.

Can I declare my actual return?

From summer 2025, you can file an 'actual return declaration' if your actual return is lower than the notional return. This follows a Supreme Court ruling.

What changes in 2028?

From January 1, 2028, the current notional system will be replaced by an 'actual return' system where you pay tax on actual interest, dividends, and capital gains.

How does Box 3 work for a second property?

A second property (not your main residence) falls under Box 3. The WOZ value is included in your assets and notional return is calculated on it. Mortgage debt for the second property is deductible.

How is cryptocurrency taxed in Box 3?

Cryptocurrency is treated as an investment and falls under Box 3. The value on January 1st counts towards your assets and notional return is calculated on it.

Still have questions?

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Learn More in Our Guides

Box 3 Wealth Tax Guide Fiscal Partner Optimization Guide

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