Box 3 Tax Rates

Box 3. Income from assets, savings and investments

The box 3 tax rate is assessed against a hypothetical yield. You are not taxed for capital gains or actual rental income. Instead, the Dutch tax office assumes that you enjoy a yield of up to 5.28% over your total asset value, irrespective if any actual gains are higher or lower(!). This fictitious yield then is taxed against a rate of 31% (2021), irrespective of the actual yield obtained on your assets. Expats who have the 30% ruling can opt to be exempted from Dutch taxation in box 3. 


2021 Box 3 Tax Rates

No box 3 tax applies if your total Box 3 values below €50,000 (or €100,000 combined with your fiscal partner).
Note: 30 percent holders and their fiscal partner are exempt from Box 3 taxation. 
Total asset valueAverage tax rate over total asset value
€ 0 – € 50,0001.898 %
€ 50,000 – € 950,0004.501 %
€ 950,000 and over5.69 %


2020 Box 3 Tax Rates

No box 3 tax applies if your total Box 3 values below €30,846 (or €61,692 combined with your fiscal partner).
Note: 30 percent holders and their fiscal partner are exempt from Box 3 taxation. 
Total asset valueAverage tax rate over total asset value
€ 0 – € 72,7971.789 %
€ 72,798 – € 1,005,5724.185 %
€ 1,005,573 and over5.28 %


2019 Box 3 Tax Rates

No box 3 tax applies if your total Box 3 values below €30,360 (or €60,720 combined with your fiscal partner).
Note: 30 percent holders and their fiscal partner are exempt from Box 3 taxation. 
Total asset valueAverage tax rate over total asset value
€ 0 – € 71,6511,931 %
€ 71,651 – € 989,7374.443 %
€ 989,737 and over5.59 %

Blue Umbrella for Dutch tax matters

Living and working in the Netherlands for a time? We can help you with your Dutch taxes, so you don't have to deal with the Belastingdienst yourself. Whether you're employed or have a small business, we'll make your life easier and save you money.

4,7