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Taxes

Netherlands — Tax: Wealth Tax

The Netherlands taxes net savings and investments in Box 3 at 36% on a deemed return of 1.28% for bank balances and 6.00% for investments in 2026.

VerifiedGovernment / official sourceBelastingdienst — Box 3 provisional assessment 2026Last reviewed: 2026-10-23

Key facts

  • The Box 3 rate for 2026 is 36% and the Rijksoverheid page lists a tax-free allowance of EUR 59,357; a September 2025 Tax Plan release gave a different figure, so confirm it.
  • Provisional 2026 deemed returns are 1.28% on bank balances, 6.00% on investments and other assets, and 2.70% on debts.
  • The bank and debt percentages are provisional and final ones are set in early 2027.
  • If the actual return is lower than the deemed return, the Belastingdienst must tax the actual return after Supreme Court rulings.

Steps

  1. Filing a wealth statement — Relocating individuals must file a wealth statement with their tax authority (Belastingdienst) annually, even if no tax is due. The statement must be filed by the end of April for the previous calendar year.

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