Box 3 Tax Calculator
Calculate your wealth tax on savings, investments, and property. Updated for 2026.
Results
Asset Composition
Calculation Breakdown
| Bank Savings | €100.000 |
| Investments | €100.000 |
| Gross Assets | €200.000 |
| Net Assets | €200.000 |
| Tax-Free Exemption | -€59.357 |
| Taxable Base | €140.643 |
| Fictional Return — Bank (1.28%) | €1.280 |
| Fictional Return — Investments (6.00%) | €6.000 |
| Net Fictional Return | €7.280 |
| Weighted Return Rate | 3.64% |
| Taxable Return (base × weighted rate) | €5.119 |
| Box 3 Tax (@ 36%) | €1.843 |
How Box 3 tax works
The Dutch Box 3 tax is based on fictional returns rather than actual returns. The Belastingdienst assumes you earn a fixed percentage based on your asset type:
- Bank savings: 1.28% fictional return (2026, provisional)
- Investments: 6.00% fictional return (2026)
- Debts: 2.70% fictional cost deduction (2026, provisional)
Your weighted return rate is applied to assets above the tax-free exemption (€59,357 single / €118,714 with partner). The resulting fictional income is taxed at 36%.
Note: If your actual return is lower than the fictional return, you may appeal to have your actual return used instead (based on recent court rulings).
Frequently Asked Questions
What is Box 3 tax in the Netherlands?
Box 3 is the Dutch wealth tax on savings, investments, and other assets (excluding your primary home). Instead of taxing actual returns, the Dutch tax system uses fictional (deemed) returns based on asset type, taxed at a flat 36% rate.
What is the Box 3 tax-free exemption in 2026?
In 2026, the tax-free exemption is €59,357 per person. Fiscal partners can combine their exemptions for a total of €118,714.
What are the fictional return rates for Box 3 in 2026?
For 2026: bank savings use a 1.28% rate (provisional), investments use 6.00%, and qualifying debts use 2.70% (provisional). These rates are set by the government and may differ from actual returns.
Can I use actual returns instead of fictional returns?
Following recent Dutch court rulings, if your actual investment returns are lower than the fictional returns, you may be able to appeal and have your taxes calculated based on actual returns. Consult a tax advisor for guidance.
Does Box 3 apply to expats with the 30% ruling?
Expats with the 30% ruling who started before 2024 can opt for 'partial non-resident taxpayer' status, which may exempt them from Box 3 tax. However, this option is no longer available for new applicants from 2027 onwards.
Disclaimer: The calculations provided by DutchExpatTax.com are for informational purposes only and do not constitute tax, legal, or financial advice. While we strive for accuracy using data from the Belastingdienst (Dutch Tax Authority), individual circumstances may vary. Always consult a qualified tax advisor for personalized advice. Last updated: January 2026.