Taxes
Netherlands — Tax: Capital Gains
In the Netherlands private capital gains are generally not taxed as such, except through Box 2 substantial shareholdings and the Box 3 deemed return.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Netherlands, Individual, Income determinationLast reviewed: 2026-10-23
Key facts
- Outside the special regimes, capital gains and investment income as such are not taxable for residents or non-residents.
- The exceptions are Box 2 (substantial shareholdings) and Box 3 (savings and investments).
- Income from lucrative investments, such as carried interest, is treated as Box 1 income from other activities.
- See the Box 3 wealth-tax entry for the 2026 deemed return rates.
Steps
- Determining Tax Liability — The tax liability for capital gains in the Netherlands is determined by the type of asset sold, the individual's tax residency, and the tax treaty between the Netherlands and the individual's home country.