What falls under box 3?
Box 3 is the income tax category for income from savings and investments. This includes:
- Savings and deposits
- Investments (shares, bonds, funds)
- A second home or holiday home
- Loans and money lent out
- Cryptocurrency
The reference date for box 3 is 1 January of the tax year. If you have savings on 1 January 2026, that counts towards your box 3 tax return for 2026.
Tax-free wealth threshold 2026
You don't pay tax on all your wealth. There is a tax-free wealth threshold — an amount below which no box 3 tax is levied:
| Situation | Tax-free threshold 2026 |
|---|---|
| Single | €57,684 |
| Tax partners (together) | €115,368 |
Example: You are single and on 1 January 2026 you have €45,000 in savings and €8,000 in investments. Your total box 3 wealth is €53,000 — well below the €57,684 threshold. You pay no box 3 tax.
How is box 3 tax calculated?
After court rulings on the old flat-rate system, the calculation method has changed. In 2026 the transitional arrangement works with actual yield percentages per category:
- Savings — the actual received interest rate (e.g. 1.44%)
- Other assets (investments, real estate) — flat-rate yield (e.g. 5.88%)
- Debts — flat-rate deduction (e.g. 2.46%)
On the calculated fictional yield above the tax-free threshold, you pay 36% tax (box 3 rate in 2026).
* The exact yield percentages are set annually. Check the definitive percentages at belastingdienst.nl.
Are you mainly a saver?
Do you have exclusively or mainly savings and no investments? Then you benefit from the lower flat-rate interest percentage for savings. A retiree with €80,000 in savings (€22,316 above the threshold) at 1.44% interest pays:
- Fictional yield: €22,316 × 1.44% = approx. €321
- Box 3 tax: €321 × 36% = approx. €116 per year
That's not bad for most savers — especially compared to the old system where you were taxed as if you made a 4% yield.
Debts reduce your box 3 wealth
Debts may be deducted from your box 3 wealth, but a debt threshold of €3,700 per person (€7,400 for partners) applies. Only the part above the threshold counts as deductible debt.
Box 3 in your tax return
The Belastingdienst (Dutch tax authority) automatically fills in your savings balance if your bank has passed it on. Always check this — foreign bank accounts, annuities or crypto holdings are not filled in automatically. If you forget to declare this, you risk a back-assessment with interest and a fine.
We help you submit your box 3 tax return correctly and completely.
Do you know a retiree worried about savings tax? Forward this article.
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