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 5.69% 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% (2022), 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. 


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 valueAverage tax rate over total asset value
€ 0 – € 50,6491.82 %
€ 50,650 – € 962,3494.37 %
€ 962,350 and over5.53 %


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 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 %


Do you need help with your income taxes? For more information go to Income tax Netherlands or click on one of the links below.


Income tax support     Contact us

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 own a business, we'll make your life easier and save you money.

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