What is box 3?

Box 3: In the Netherlands, the tax on wealth from savings and investments. The rules are being changed. Check the tax authority for the current system.

Dutch income tax is split into three boxes. Box 3 covers your wealth, such as savings, investments and crypto. Debts can be deducted under certain conditions.

The tax is worked out based on your wealth. There is an allowance, so part of your wealth stays outside the tax.

The rules for box 3 have changed often in recent years and are being changed again. The Dutch tax authority, the Belastingdienst, has the rules for the year that applies to you.

Example
Say you have 20,000 euros in savings and 30,000 euros in investments and crypto. Together that is 50,000 euros of wealth in box 3. How much tax you pay on it depends on the rules and amounts for that tax year.

Watch out
Box 3 only applies in the Netherlands. If you live in Belgium or another country, different rules apply.

Read more in the guide Box 3 in plain language: what you pay now and what is still changing.

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