Box 3 (Wealth Tax) Calculator 2026 — Netherlands
Calculate Dutch Box 3 wealth tax (inkomens uit vermogen) with deemed returns for savings (1.03%), other assets (6.04%), and debts (2.47%). Free online tool for 2026 rates.
How does Box 3 work in the Netherlands?
Box 3 (inkomsten uit vermogen) taxes the deemed return on your savings and investments, not actual capital gains or income. In 2026, the deemed return is calculated on three categories: bank savings (1.03%), other assets including investments (6.04%), and debts (2.47%). Each person gets a tax-free allowance (heffingvrij vermogen) of €57,000 (€114,000 for tax partners).
The tax is 36% of the total deemed return. Debts are deductible above a threshold of €3,700 per person (€7,400 for partners). If your net wealth is below the allowance, no tax is due.
Box 3 tax formula for 2026
Deemed return = (savings × 1.03%) + (investments × 6.04%) − deductible debt return. Deductible debt return = max(0, debts × 2.47% − threshold × 2.47%). Tax = deemed return × 36%. The effective rate on total wealth is roughly 0–1.7% depending on your asset mix.
Netherlands Box 3 (Wealth Tax) Calculator 2026
Free Netherlands Box 3 wealth tax calculator. Calculate deemed return on savings (1.03%) and investments (6.04%) with tax-free allowance.