Box 3: Dutch tax on savings and investments in 2026
Box 3 taxes savings and investments above €59,357 per person (€118,714 for fiscal partners). The tax is 36% of an assumed return, not of what you actually earned. The assumed return depends on how your assets are split between savings, investments and debts.
Assumed returns 2026
| Asset | Assumed yearly return |
|---|---|
| Savings and cash | 1.28% |
| Debts (deducted) | 2.70% |
| Shares, property and other investments | 6.00% |
What is changing
- Since 1 July 2025 you have been able to claim back tax if you can show your actual return was lower than the assumed one (the tegenbewijsregeling).
- The government aims to switch to a tax on actual returns from 1 January 2028.