Box 3 Tax Calculator

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.

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.

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.

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.

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.

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.

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.

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.