How to calculate tax on Box 3 tax return - BV
Home Knowledge base Private individuals How to calculate tax on B...

Private individuals

School holidays 2024-2025 Tax relief for working people (Arbeidskorting) How to calculate tax on Box 3 tax return Tax deductions for gifts and charity General tax relief (algemene heffingskorting) Calculate your medical reimbursement threshold Local (municipal) taxes Deduction for medical expenses (aftrek zorgkosten) 2023 Combined Tax Credit for Parents of Children Under 12 (IACK) Do you have to pay tax if you rent out a room in your house? Opgaaf wereldinkomen - Worldwide income statement Weekends and holidays 2024 Minimum wage 2024 How to notify the tax office about your bank account number yourself? My tax return has been in the tax office for a long time, but there is no answer. What to do? Instructions: How to apply for a subsidy at Holiday rules in the Netherlands Taxation of foreign income in the Netherlands Tax return. Form M Letters with machtigingen from the tax What is jaaropgaaf What is a Zvw contribution? Instructions: How to file a tax return Tax deductions for mortgages and maintenance of your own home How to save on utility bills in the Netherlands (subsidies for improved thermal insulation) About the fare. Receipts and discounts (VIDEO) I want to help: Charity and taxes Box 3 / Box 3 - a book with a description of all webinars Advance calculation (voorlopige aanslag) - an option for those who want to pay taxes or receive tax deductions not at once, but on a monthly basis Fiscal partners Top 9 Tax Return Questions Answered Property transfer tax - basics and innovations from 2021 Health insurance in the Netherlands (part 2) Health insurance in the Netherlands (part 1) "30% ruling" and conditions for its receipt Registration of inheritance and gifts Additional maternity leave What is allowed and what is forbidden to import into the Netherlands Taxes on imported goods How to provide a foreign account number to the tax office Airport Tax Refund (Schiphol) How to get a grace period for filing your tax return The main types of taxes in the Netherlands Dutch taxpayer Where do I go with my problem?

How to calculate tax on Box 3 tax return


Payments to the government under Box 3 of the tax return are often called a wealth tax: savings and investments are taxed under this box. Currently, the taxation of these assets is based on the so-called fictitious yield. The percentage of fictitious profitability for the previous year is established at the beginning of the year following the reporting year.

What assets are included in Box 3?

Box 3 takes into account: 

  • Saving: money in accounts, excess cash, shares in a housing association, money deposited with a notary.
  • Investments: real estate, except the house in which you live (it belongs to Box 1), shares, except for a significant share - 5% or more (they are taxed in Box 2), cryptocurrency, winnings that have not yet been cashed out.
  • Arrears: all obligations on loans, etc., except for the mortgage on the house in which you live (tax exemption for this loan occurs in Box 1).
Important! The availability of assets for Box 3 is recorded as of January 1 of the reporting year.

More about Box 3 - in our webinar.

Fictitious return on assets Box 3

Fictitious yield is the income that the government believes the owner of a property should receive from having it. For taxation in Box 3, fictitious income is used, that is, the amount of tax depends only on the availability of property and does not depend on whether you received real income from this property.

Fictitious profitability is calculated so as to match the real one as closely as possible, so the figures appear in January of the year following the reporting year. As a result, it is possible to calculate fictitious returns for subsequent years only on investments, and only if the legislation does not change. Therefore the applied percentages look like this:

Indicators by year

Year 2023 2024 2025
Saving 0,92% - -
Investment 6,17% 6,04% 5,88%
Arrears 2,46% - -


How is tax calculated in Box 3?

The tax calculation process in Box 3 consists of the following steps:

  1. Calculation of taxable income. The value of the asset in each group is multiplied by a fictitious return percentage, then the income on savings and investments is added, and the income on debt is subtracted from the resulting amount.
  2. Calculation of the profitability base. Debts are subtracted from the total value of savings and investments. But all debts cannot be deducted: only the part exceeding the established amount is deducted. In 2023, the amount is set at 3400 euros for a single taxpayer and 6800 if there is a partner. In 2024 this is 3700 and 7400 euros respectively.
  3. Calculation of the investment base. A tax-free amount is deducted from the profitability base (result of stage 2): in 2023 and 2024 it is 57 euros for a single taxpayer and 000 for partners. When filing separate declarations, partners have the right to divide the investment base at their own discretion - the main thing is that the sum of the two parts of the divided base corresponds to the full size of the base.
  4. Calculation of the share in the profitability base. The results of stage 3 are divided by the results of stage 2 and multiplied by 100. The result is rounded to the nearest hundredth.
  5. Profit calculation according to Box 3. The result of stage 1 is multiplied by the result of stage 4.
  6. Calculation of the tax amount for Box 3. The result of stage 5 is multiplied by the tax rate in Box 3. In 2023, the tax rate for Box 3 is 32%, in 2024 - 36%.


What changes are expected in the future?

The government's plans include the abolition of fictitious income and the transition to taxation of real income from savings and investments. It is expected that the transition to this system will occur in 2027.

If you have a lot of different property, including foreign property, and you want to figure out which boxes of the tax return it belongs to and how it is taxed, get advice! If you just want to file your return correctly, order this service from us!

logo nalog

Several of our topics

You can find more topics on our home page or on the menu.

logo nalog

What do you think of this site? *

The purpose of your appeal?

Do not enter any personal information such as name, social security number, or phone number. We do not respond to questions, comments and complaints that come through this form.