Netherlands Capital Gains Tax Calculator

Summary

The Netherlands does not tax actual capital gains. Instead, Box 3 of the Dutch income tax system applies a wealth tax based on a fictitious (deemed) return on your net assets above the tax-free threshold (heffingvrij vermogen). For 2024, the Dutch Tax Authority (Belastingdienst) applies different deemed yield rates to savings, investments, and debts, then taxes the resulting fictitious income at a flat 36% Box 3 rate. This calculator applies the 2024 Belastingdienst category rates to estimate your annual Box 3 liability.

How it works

1. Enter the value of your savings (bank accounts, deposits) as of January 1.
2. Enter the value of your investments (shares, bonds, rental property, crypto) as of January 1.
3. Enter your Box 3 debts (loans secured against assets) if any, above the threshold-free debt amount.
4. Select your filing status to apply the correct tax-free allowance (heffingvrij vermogen).
5. The calculator applies 2024 fictitious yield rates to each asset category and sums the deemed income.
6. 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