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2025 official table values
2026 provisional values
Debt threshold fully modelled
Green exemptions included
2027 preview warning only
Home›Calculators›Tax and Legal›Netherlands Box 3 Wealth Tax Calculator

Netherlands Box 3 Wealth Tax Calculator
2025, 2026 and 2027 Preview

Estimate Dutch Box 3 tax using the weighted fictitious return method. Includes savings, investments, crypto, second home, receivables, green assets, debt threshold handling, fiscal partner treatment, and a detailed asset-by-asset return breakdown.

Tax Year
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Your Box 3 Estimate
Status
fil
split
Assets and Debts
€
€
€
€
€
€
€
Exempt up to the year limit. Excess is taxed as investments.
€
Exempt up to the year limit. Excess is taxed as savings.
2027 preview only. This page does not calculate 2027 Box 3 tax because the legislative framework is not final enough for a filing-ready estimate.
Provisional rates apply. Savings and debt rates for 2026 are provisional and may be finalized later.
Estimated Box 3 Tax
—
weighted fictitious return method
effective rate on total assets
—
Box 3 income: —
Total Assets
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before exemptions
Green Exemption Applied
—
year limit applied
Deductible Debts
—
after debt threshold
Net Wealth
—
assets minus deductible debts
Heffingsvrij Vermogen
—
tax-free base deducted
Taxable Box 3 Base
—
rendementsgrondslag
Step-by-Step Breakdown
Per-Asset Weighted Fictitious Return
Asset Class Amount Rate Yield Contribution
Single Result
Tax-free wealth—
Debt threshold—
Taxable base—
Estimated tax—
Fiscal Partners Result
Tax-free wealth—
Debt threshold—
Taxable base—
Estimated tax—
2025 vs 2026 Comparison
2025
—
estimated tax
2026
—
estimated tax
Difference
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Yield Contribution by Asset Class
Yield contribution
Entered Data Summary
This calculator uses the Belastingdienst calculation table rates for the fictitious return method. A known discrepancy exists between the explanation page and calculation table for 2025 savings rates. This tool uses 1.44% from the calculation table for consistency. This is an estimate only and does not constitute tax advice. Consult a belastingadviseur for your personal situation.
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🇳🇱 Box 3 Key Figures

2025 savings rate: 1,44% from the calculation table.
2026 savings rate: 1,28% provisional.
Investments / other assets: 5,88% in 2025, 6,00% in 2026.
Debt rate: 2,62% in 2025, 2,70% provisional in 2026.
Debt threshold: €3.800 single in 2025, €3.700 single in 2026, doubled for fiscal partners.
Tax-free wealth: €57.684 single in 2025, €51.396 single in 2026, doubled for fiscal partners.
Tax rate: 36% of Box 3 income.

Related Calculators

Wealth Tax Calculator→ Netherlands ZZP Tax→ 30% Ruling→ Capital Gains Tax→

Related Guides

How Box 3 Wealth Tax Works→ CGT in the Netherlands→ Netherlands Wealth Tax Guide→

How Box 3 Works

Box 3 does not simply apply one flat percentage to your net wealth. The Dutch system first looks at your actual asset mix, then applies a different fictitious return rate to each category, then subtracts the yield effect of deductible debts, and only after that allocates the tax-free wealth proportionally. That is why simple flat-rate Box 3 calculators are often wrong.

The Weighted Method

Total assets = savings + investments + crypto + real estate + receivables + taxable green assets
Deductible debts = debts above the debt threshold
Yield per asset class = amount × class rate
Total fictitious yield = sum of asset yields − debt yield
Net wealth = total assets − deductible debts
Taxable Box 3 base = net wealth − heffingsvrij vermogen
Box 3 income = taxable base × (total fictitious yield ÷ net wealth)
Box 3 tax = Box 3 income × 36%
This proportional ratio step is the reason a correct calculator must show the weighted return, not only the final tax.

The Drempelschuld Explained

Debts do not reduce Box 3 one-for-one. First, the debt threshold is deducted from your total debts. Only the amount above that threshold counts as deductible debt for Box 3. This threshold is lower in 2026 than in 2025. Missing this detail can materially overstate debt relief.

Green Investment Exemptions

Green investments and green savings accounts can be exempt up to the year limit. The exempt portion is removed from taxable assets before the Box 3 calculation. Any excess amount above the exemption remains taxable and is treated according to its asset class.

2025 vs 2026 Rate Comparison

Item20252026
Savings / bank deposits1,44%1,28% provisional
Investments / other assets5,88%6,00%
Debts2,62%2,70% provisional
Heffingsvrij vermogen, single€57.684€51.396
Debt threshold, single€3.800€3.700
Tax rate36%36%

Frequently Asked Questions

Why is the savings rate described as provisional?+
Because the savings and debt percentages can be finalized later after the tax year ends. For 2026 the Belastingdienst already labels the savings and debt percentages as provisional on the preliminary assessment page. For 2025, the calculation table uses 1,44% for savings, even though an explanation page may show a different figure.
Can fiscal partners split Box 3 assets differently?+
Yes. Fiscal partners can usually allocate the joint Box 3 base between themselves in the tax return. This calculator includes a simple combined versus equal split handling for planning purposes, but exact return-level optimization can depend on the rest of the tax position.
How do green exemptions work?+
The exempt amount of qualifying green investments and green savings is removed from taxable Box 3 assets up to the annual limit. Any excess above the limit remains taxable. The exempt part reduces the wealth that contributes to fictitious return.
Will the actual return system start in 2027?+
No. The current direction from the government is toward a system based on actual return from 1 January 2028. That is why this page treats 2027 as preview-only and does not present it as filing-ready.
What if my actual return was lower than the fictitious return?+
That can matter because the Dutch Box 3 system has been under legal pressure since the Kerstarrest. The Belastingdienst indicates that if your actual return is lower than the fictitious return, you may be able to report actual return through the relevant process for the tax year. For personal handling and objections, get tax advice.