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 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 % |
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 value | Average tax rate over total asset value |
|---|
| € 0 – € 71,651 | 1,931 % |
| € 71,651 – € 989,737 | 4.443 % |
| € 989,737 and over | 5.59 % |
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