Box 3 Tax Rates
Box 3. Income from assets, savings and investments
Wealth tax Netherlands
Box 3, often referred to as the Dutch wealth tax, is a part of the Dutch tax system that focuses on taxing individuals' instead of their income. This wealth tax applies to savings and investments, including bank deposits, stocks, and secondary properties. Unlike traditional income taxes, the Dutch wealth tax assumes a notional yield on these assets and taxes that fictional return. The wealth tax calculation considers the total value of your taxable assets minus any related debts, applying only to net wealth above a certain threshold. Even if your assets don't generate actual income, you may still be liable for this wealth tax, which is why it's distinct from typical income taxation.Updates
2024 Rates
In the provisional assessment 2024, fictitious rates of return are used that are close to the actual return on box 3 income. Therefore, 2 different percentages are used for your assets: 1 for your bank deposits, and another for your investments and other assets. For your debts, we use a 3rd percentage.
| Assets | Average tax rate over total asset value |
|---|---|
| Bank deposits/savings | 1.03 % |
| Investments and other assets | 6.04 % |
| Debts | 2.47 % |
The percentage for investments and other assets is already fixed. The percentages for bank deposits and debt are still provisional. These percentages will be determined in early 2025 and these are the ones that will be used in your final tax assessment.
2022 Box 3 Tax Rates
No box 3 tax applies if your total Box 3 values below €50,650 (or €101,300 combined with your fiscal partner).
Note: 30 percent holders and their fiscal partner are exempt from Box 3 taxation.
| Total asset value | Average tax rate over total asset value |
|---|---|
| € 0 – € 50,649 | 1.82 % |
| € 50,650 – € 962,349 | 4.37 % |
| € 962,350 and over | 5.53 % |
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 value | Average tax rate over total asset value |
|---|---|
| € 0 – € 50,000 | 1.898 % |
| € 50,000 – € 950,000 | 4.501 % |
| € 950,000 and over | 5.69 % |
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 value | Average tax rate over total asset value |
|---|---|
| € 0 – € 72,797 | 1,789 % |
| € 72,798 – € 1,005,572 | 4.185 % |
| € 1,005,573 and over | 5.28 % |
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