Does the Netherlands tax actual capital gains?

No. The Netherlands uses a fictitious (deemed) yield system under Box 3 of the income tax code. Your actual gains or losses are irrelevant — Box 3 taxes a notional return on net assets above the tax-free threshold, regardless of whether those assets produced any real income.

What is the Box 3 tax-free threshold for 2024?

For 2024, the heffingvrij vermogen (tax-free allowance) is €57,000 per person. Fiscal partners each receive the allowance, giving a combined threshold of €114,000. Net assets below this amount are fully exempt from Box 3 tax.

What fictitious yield rates apply in 2024?

For 2024 the Belastingdienst uses: savings and cash — 1.03%; investments (shares, funds, property, crypto) — 6.04%; Box 3 debts — 2.47% (reduces the taxable base). These rates are set annually by the Dutch government based on market averages.

What is the Box 3 tax rate?

The fictitious income derived from Box 3 assets is taxed at a flat rate of 36% for 2024. This rate applies after the tax-free base (heffingvrij inkomen) is subtracted from the deemed yield.

Are all assets included in Box 3?

Most financial and investment assets are included: bank accounts, brokerage accounts, bonds, rental properties (second homes), and cryptocurrency. Your primary residence is taxed in Box 1 (imputed rental value), not Box 3. Pension assets and most business assets are also excluded.

How are fiscal partners treated?

Married couples and registered partners (fiscale partners) can combine their Box 3 assets and allocate them freely between the two tax returns. Each partner receives their own €57,000 tax-free allowance (€114,000 combined). This tool lets you select single or fiscal partner status.

Is this calculator accurate after the Hoge Raad ruling?

Following the 2021 Supreme Court (Hoge Raad) ruling, the Belastingdienst is updating Box 3 to move toward taxing actual returns. For 2024 the category-based fictitious yield system described here remains in force as a transition measure. Final rules for future years may differ — consult a Dutch tax advisor for certainty.

Netherlands Capital Gains Tax Calculator

Name: Netherlands Capital Gains Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your savings and investment assets to estimate the Dutch Box 3 wealth tax using the 2024 fictitious yield rates.

Your Box 3 Assets (1 Jan 2024)

Savings & Cash (bank accounts, deposits)

€

Fictitious yield: 1.03% (2024 rate)

Investments (shares, funds, property, crypto)

€

Fictitious yield: 6.04% (2024 rate)

Box 3 Debts (above €3,400 threshold-free debt)

€

Reduces your taxable base. Deemed cost: 2.47% (2024 rate)

Filing Status

Single

€57,000 allowance

Fiscal Partners

€114,000 allowance

Fiscal partners (married / registered) share a doubled tax-free threshold.

Enter your assets and click Calculate Box 3 Tax

Box 3 Tax Summary

Tax Owed

€0

Deemed Income

€0

Effective Rate

Fictitious Yield by Category

Category	Value	Rate	Deemed Yield

Calculation Breakdown

Estimate only — 2024 Belastingdienst Box 3 fictitious yield rates. Excludes Box 1 (employment) and Box 2 (substantial interest). Consult a Dutch tax advisor for personal advice.

Summary

Enter your savings and investment assets to estimate the Dutch Box 3 wealth tax using the 2024 fictitious yield rates.

How it works

Enter the value of your savings (bank accounts, deposits) as of January 1.
Enter the value of your investments (shares, bonds, rental property, crypto) as of January 1.
Enter your Box 3 debts (loans secured against assets) if any, above the threshold-free debt amount.
Select your filing status to apply the correct tax-free allowance (heffingvrij vermogen).
The calculator applies 2024 fictitious yield rates to each asset category and sums the deemed income.
The deemed income above the tax-free base is taxed at the flat 36% Box 3 rate to give your estimated liability.

Use cases

Estimate annual Box 3 tax before filing a Dutch income tax return.
Compare the tax impact of holding assets as savings versus investments.
Plan asset rebalancing between savings and investment categories to understand the tax difference.
Model the effect of Box 3 debts on reducing your fictitious yield base.
Understand how the Dutch wealth tax differs from capital gains tax in other countries.
Check whether your net assets fall below the tax-free threshold and no Box 3 tax is owed.
Estimate tax for both single filers and fiscal partners sharing a doubled allowance.

Frequently Asked Questions

Last updated: 2026-07-01 · Reviewed by Nham Vu