Chapter 04 · Keep more of it
Dutch box 3 tax calculator 2026
Enter your assets on 1 January and instantly see your estimated Dutch box 3 (wealth) tax with the official 2026 parameters.
How the calculation works
- Add savings and investments, then subtract debts above the €3,800 threshold.
- Deemed return = savings × 1.28% + investments × 6.00% − debts × 2.70%.
- Divide by total net assets: your effective deemed-return rate.
- Apply it to assets above €59,357 and tax the result at 36%.
Box 3 parameters by year
| Year | Allowance | Savings | Other assets | Debts | Debt threshold | Tax rate |
|---|---|---|---|---|---|---|
| 2026 | €59,357 | 1.28% (provisional) | 6.00% | 2.70% (provisional) | €3,800 | 36% |
| 2025 | €57,684 | 1.37% (final) | 5.88% | 2.70% (final) | €3,800 | 36% |
Source: Belastingdienst · Last checked: 2026-11-06
Worked examples 2026 (single, no debts)
- €100,000 savings: €187
- €100,000 investments: €878
- €50,000 savings + €150,000 investments: €2,440
Deemed rate versus actual savings rate
The deemed savings return for 2026 is 1.28%; the actual average Dutch savings rate was 1.26% in September 2026 — 0.02% lower.
Frequently asked questions
What is the box 3 tax-free allowance in 2026?
€59,357 per person, €118,714 for tax partners combined.
How much box 3 tax do I pay on €100,000 of savings?
In 2026 roughly €187 (savings only, single, no debts). On €100,000 of investments roughly €878.
What are the deemed returns in 2026?
Bank balances 1.28% (provisional), other assets 6.00%, debts 2.70% (provisional). Tax rate 36%.
What if my actual return is lower?
Dutch law lets you prove a lower actual return to the tax authority (the 'tegenbewijsregeling'). Check the conditions on belastingdienst.nl.
Is box 3 changing?
The Dutch government is working on a system based on actual returns. Until it is in force, the deemed-return system calculated here applies.
Next · chapter 05
Financial freedom
Your FIRE number and how long it takes to get there.