Savings, investments and a second home fall under box 3. For 2026 the system was revised again after the court rulings on the assumed (forfaitair) return; up to the tax-free allowance (€59,357 per person) you pay nothing.
What falls under box 3?
Box 3 is the income tax category for income from savings and investments. This includes:
- Savings and deposits
- Investments (shares, bonds, funds)
- A second home or holiday home
- Loans and money lent out
- Cryptocurrency
The reference date for box 3 is 1 January of the tax year. If you have savings on 1 January 2026, that counts towards your box 3 tax return for 2026.
Tax-free wealth threshold 2026
You don't pay tax on all your wealth. There is a tax-free wealth threshold. An amount below which no box 3 tax is levied:
| Situation | Tax-free threshold 2026 |
|---|---|
| Single | €59,357 |
| Tax partners (together) | €118,714 |
Example: You are single and on 1 January 2026 you have €45,000 in savings and €8,000 in investments. Your total box 3 wealth is €53,000, well below the €59,357 threshold. You pay no box 3 tax.
How is box 3 tax calculated?
After court rulings on the old flat-rate system, the calculation method has changed. In 2026 the transitional arrangement works with actual yield percentages per category:
- Savings, the actual received interest rate (e.g. 1.28%)
- Other assets (investments, real estate), flat-rate yield (e.g. 6.00%)
- Debts, flat-rate deduction (e.g. 2.70%)
On the calculated fictional yield above the tax-free threshold, you pay 36% tax (box 3 rate in 2026).
* The exact yield percentages are set annually. Check the definitive percentages at belastingdienst.nl.
Are you mainly a saver?
Do you have exclusively or mainly savings and no investments? Then you benefit from the lower flat-rate interest percentage for savings. A retiree with €80,000 in savings (€20,643 above the threshold) at 1.28% interest pays:
- Fictional yield: €20,643 × 1.28% = approx. €264
- Box 3 tax: €264 × 36% = approx. €95 per year
That's not bad for most savers. Especially compared to the old system where you were taxed as if you made a 4% yield.
Debts reduce your box 3 wealth
Debts may be deducted from your box 3 wealth, but a debt threshold of €3,800 per person (€7,600 for partners) applies. Only the part above the threshold counts as deductible debt.
Box 3 in your tax return
The Belastingdienst (Dutch tax authority) automatically fills in your savings balance if your bank has passed it on. Always check this. Foreign bank accounts, annuities or crypto holdings are not filled in automatically. If you forget to declare this, you risk a back-assessment with interest and a fine.
We help you submit your box 3 tax return correctly and completely.
Do you know a retiree worried about savings tax? Forward this article.
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