Crypto portfolio — waarde op 1 januari
Enter the value of each crypto asset on 1 January of the selected tax year. Use the price on that date, not the current price.
Staking & mining income
In the Netherlands, staking and mining rewards may be treated as income (Box 1) or as capital growth depending on the nature and scale of the activity. This section calculates the estimated tax on crypto income received during the year. Always verify the correct classification with a tax advisor.
Year-on-year Box 3 comparison
Enter your crypto portfolio value on 1 January for each year to see how your Box 3 tax has changed over time. Uses the official rates and thresholds for each year.
Portfolio vs threshold
Your total Box 3 wealth versus the heffingsvrij vermogen threshold.
Tax by year
Estimated Box 3 tax across years where data is available.
Asset allocation
Value split by coin on 1 January.
Effective tax rate over time
Estimated effective rate (tax ÷ total portfolio) by year.
How Box 3 crypto tax works in the Netherlands
In the Netherlands, cryptocurrency is treated as a capital asset in Box 3 (Sparen en Beleggen). You are not taxed on actual trading gains or losses. Instead, a fictitious return is calculated on the value of your assets on 1 January of each tax year, and you pay tax on that fictitious return.
This means your tax liability is determined entirely by how much your portfolio is worth on 1 January — not by how much you made or lost during the year. A portfolio that lost 50% during the year still creates a Box 3 liability based on its 1 January value.
The Box 3 formula
Belastbare grondslag = Totaal vermogen − Heffingsvrij vermogen
Fictief rendement = Belastbare grondslag × Rendement percentage
Box 3 belasting = Fictief rendement × 36%
Official rates by year
The fictitious return rate and threshold change each year. This calculator uses the published Belastingdienst figures for each year from 2022 to 2026.
| Year | Threshold (single) | Threshold (partner) | Return rate (invest.) | Box 3 rate |
|---|---|---|---|---|
| 2026 | € 59.357 | € 118.714 | 6,00% | 36% |
| 2025 | € 57.000 | € 114.000 | 5,69% | 36% |
| 2024 | € 57.000 | € 114.000 | 6,04% | 36% |
| 2023 | € 57.000 | € 114.000 | 6,17% | 36% |
| 2022 | € 50.650 | € 101.300 | 5,53% | 31% |
Staking and mining — Box 1 or Box 3?
The Dutch tax authority takes the position that passive staking rewards (receiving tokens for holding) are generally treated as Box 3 wealth increase rather than Box 1 income. However, active mining or professional staking operations may be classified as Box 1 income subject to income tax rates up to 49.5%.
The distinction is not always clear and has been the subject of ongoing guidance from the Belastingdienst. When in doubt, always consult a qualified Dutch tax advisor.
Planning around Box 3
Since the peildatum (reference date) is 1 January, the value of your crypto holdings on that specific date determines your tax liability. Year-end portfolio planning before 31 December can materially affect your Box 3 exposure for the following year. If your portfolio has dropped significantly late in the year, reducing your position before 1 January reduces the taxable base.
The fiscal partner rule is one of the most impactful planning tools available. By filing with a fiscal partner, the threshold doubles from €57.684 to €115.368 in 2026. For a couple with a combined crypto portfolio of €100.000, filing with fiscal partner results in zero Box 3 liability — while filing individually would create liability on €42.316 above the threshold.