Netherlands capital gains tax calculator: Box 3 deemed return
The Netherlands taxes no gain on investments. The calculation splits in two: Box 3 taxes a deemed return on your wealth as at 1 January (savings, investments including crypto, debts) above the heffingsvrijstelling, and Box 2 taxes the real dividends and gains of a substantial holding on their own two brackets. Ordinary share and crypto sales are recorded at zero, the way the law reads them.
Enter the 1 January wealth on the Box 3 card (one row, dated 1 January of the return year), add substantial-holding sales and dividends on the Box 2 card, and import your DEGIRO or crypto CSVs for the record. Everything stays in your browser.
Rates current as of 2026-09-17, from the Belastingdienst and the per-year pages cited in each table.
Current rules
The rates behind the number
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares, ETFs and funds | Nothing, whatever the gain. Box 3 taxes the wealth they formed on 1 January at the year's fictional return (6.00% in 2026), not the profit |
| Crypto | Nothing, same rule: crypto is an investment (other asset) in the Box 3 wealth |
| Savings | No gain to tax; the balance on 1 January carries the savings fictional return (1.28% in 2026) |
| Second home or rental property | No gain tax either; the 1 January value counts as Box 3 wealth. Your own home (hoofdverblijf) is exempt entirely |
| Substantial holding (5% or more of a company) | The real gain plus the dividends, taxed in Box 2 at 24.5% up to €68,843 in 2026 and 31% above (26.9% flat in 2021-2023) |
Box 3 fictional returns, exemption and rate per year (per person)
| Year | Savings | Investments and other assets | Debts | Heffingsvrijstelling | Rate |
|---|---|---|---|---|---|
| 2021 | 0.01% | 5.69% | 2.46% | €50,000 | 31% |
| 2022 | 0% | 5.53% | 2.28% | €50,650 | 31% |
| 2023 | 0.92% | 6.17% | 2.46% | €57,000 | 32% |
| 2024 | 1.44% | 6.04% | 2.61% | €57,000 | 36% |
| 2025 | 1.37% | 5.88% | 2.7% | €57,684 | 36% |
| 2026 | 1.28% | 6% | 2.7% | €59,357 | 36% |
| 2027 (planning, 2026 figures carried) | 1.28% | 6% | 2.7% | €59,357 | 36% |
Box 2 substantial-holding brackets per year (the threshold doubles for fiscal partners)
| Year | First rate | Second rate |
|---|---|---|
| 2021 | 27% on everything | none (a single flat rate) |
| 2022 | 27% on everything | none (a single flat rate) |
| 2023 | 27% on everything | none (a single flat rate) |
| 2024 | 25% to €67,000 | 33% above |
| 2025 | 25% to €67,804 | 31% above |
| 2026 | 25% to €68,843 | 31% above |
| 2027 (planning, 2026 figures carried) | 25% to €68,843 | 31% above |
Tables are rendered from the source records retrieved 2026-09-17; each year comes with figures from the Belastingdienst calculation page of that year. For 2021 and 2022 the calculator also computes the old bracket method and applies the lower of the two, exactly as the Belastingdienst does.
Questions
Netherlands capital gains questions
Is there a capital gains tax in the Netherlands?
No. Selling shares, funds or crypto at a profit triggers no tax on the gain itself, however large. Investments are taxed through Box 3 (inkomen uit sparen en beleggen), a wealth tax on a deemed return: what counts is what your savings, investments and crypto were worth on 1 January of the tax year, not what you made selling them.
How is the Box 3 wealth tax computed?
In six steps. A fictional return is deemed on your 1 January wealth per asset class: 1.28% on savings and 6.00% on investments and other assets in 2026, reduced by 2.70% of deductible debts. The wealth less deductible debts forms the rendementsgrondslag; subtract the heffingsvrijstelling (€59,357 per person in 2026); the remaining share of the deemed return is taxed at 36%. Wealth at or under the exemption taxes zero.
When does a real gain actually get taxed?
When you hold a substantial interest (aanmerkelijk belang): 5% or more of a company's shares, typically your own bv. The actual dividends plus the actual gain on disposal are Box 2 income, taxed at 24.5% up to €68,843 in 2026 and 31% above, doubled for fiscal partners. Below 5%, a holding is ordinary Box 3 wealth.
Is my own home taxed?
Your principal residence (hoofdverblijf) is exempt from Box 3 and its gain is not taxed. A second home or a rental property does count as Box 3 wealth at its 1 January value, but again the gain itself is never the tax base.
What if my actual return was lower than the fictional one?
From 2025 the Belastingdienst also computes your actual return (werkelijk rendement) and applies whichever is lower; you can hand in your actual return with the aangifte or after it. This calculator computes the fictional method that drives the provisional assessment, which is the number that matches the voorlopige aanslag.
Do losses help?
Only in Box 2. Losses on a substantial holding offset Box 2 income of the same year and carry forward six years (one year back as a refund). Box 3 has no loss concept: a portfolio that halved still pays on the wealth that remains, though a negative deemed return (debts outweighing the fictional returns) floors the tax at zero.
How is the 2026 Box 3 income calculated?
Box 3 taxes a DEEMED return on your wealth as at 1 January 2026: 1.28% of bank balances, 6.00% of investments and other assets, reduced by 2.70% of deductible debts, with the part attributable to wealth above the €59,357 heffingsvrijstelling (€118,714 for fiscal partners) taxed at 36%. The savings and debt percentages are provisional until the definitive percentages are set. Source: https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/berekening-box-3-inkomen-2026
Does the actual return change the outcome?
The 2026 calculation follows the Overbruggingswetgeving: your wealth counts per asset class at its own fictional percentage, and if your actual return turns out lower the final assessment can be corrected down (you may hand in the actual return). This calculator computes the fictional (deemed) method. Source: https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/berekening-box-3-inkomen-2026
How much debt is deductible?
Debts deduct only above the drempel (threshold) of €3,800 per person (€7,600 for fiscal partners) in 2026. Sources: https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/berekening-box-3-inkomen-2026 and https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/vermogen_en_aanmerkelijk_belang/vermogen/wat_zijn_uw_bezittingen_en_schulden/uw_schulden/drempel
How is crypto taxed?
Crypto counts as an investment (other asset) in Box 3 wealth on 1 January, at the 6.00% fictional return for 2026; the gain itself is never taxed. Source: https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/berekening-box-3-inkomen-2026
Is my own home included?
Your own home (hoofdverblijf) is exempt from Box 3 and its gain is not taxed, provided you lived in it; second homes and rental properties count as Box 3 wealth. Source: https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/berekening-box-3-inkomen-2026
What are the Box 2 rates in 2026?
Box 2 (aanmerkelijk belang: holding 5% or more of a company) taxes ACTUAL dividends and capital gains at 24.5% up to €68,843 and 31% above in 2026; the threshold doubles for fiscal partners. Source: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/boxen_en_tarieven/box_2/box_2