How Box 3 is calculated
See how the Belastingdienst works out Box 3 on your savings, investments and property, with the current figures.
Rental income tax in the Netherlands
Renting out a property in the Netherlands? The rent from a second property is usually not taxed as income. That property falls in Box 3. We point you to the rules for your situation. Letting your own home or a property abroad? You will find those routes here too.
Written by
Menno van der MadeHead of Tax - Tax Consultant
Reviewed by
Jessy te PaskeHead of Client Success
Updated 4 October 2026
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- eerstekamer.nl
Updated 4 October 2026
Rental income tax
How rental income is taxed in the Netherlands
Rental income from a second or investment property is usually not taxed as income in the Netherlands. Instead, the property itself falls in Box 3 with your savings and other assets. You pay Box 3 tax on the property's value, not on the rent you collect.
The rate is 36% in 2026. It taxes a deemed return, set at 6.00% for a let property. The deemed return is the fixed percentage the tax office assumes you earned. You only pay it on wealth above the tax-free amount of €59,357 per person, or €118,714 with a fiscal partner. A fiscal partner is your registered tax partner for the year. Costs like maintenance or owners' association fees are not deductible under this system. You can instead choose to pay on your actual return, which counts the rent.
Letting the home you live in works differently, and a property abroad follows its own route. Find the situation that is yours below. Very active letting, such as cleaning or daily management, can move the tax to Box 1. Box 1 taxes income from work and your home.
The 2026 figures come from the Belastingdienst, consulted on 14 July 2026. These figures apply to resident taxpayers.
Where to start
How does Box 3 tax a rented-out property?
The tax is based on the WOZ value. WOZ value is the municipality's official valuation of your property, used as the tax basis. Box 3 counts what you own on 1 January of the tax year. You use the WOZ value that applies to that year. The pages below explain the calculation and the option to pay on your actual return. The bill to tax actual returns in Box 3 from 1 January 2028 is still waiting for a Senate vote. Source eerstekamer.nl, consulted 4 October 2026.
Own a second home, a holiday home or an investment property in the Netherlands? Start here for the full picture. Arrived or left during the year? Ask which date fixes your Box 3 position.
Pay tax on your actual return
If your real return is lower than the deemed return, you can report the lower figure. See how the actual-return route works. Your real return includes the rent you collect.
The Box 3 real-return reform
More on the move to taxing your actual return and where things stand now.
Tax on a holiday home
A holiday home has its own rules, including the 2026 charge for your own use. See the rules for a holiday home. Source Belastingdienst, consulted 14 July 2026.
Your own home
Letting the home you live in
When you let your own home or a room, part of the rent counts as Box 1 income. A second property falls in Box 3. Are you letting your own home while away, or renting out a room? Each has its own rules.
The page below gives the exact rules and current figures for both.
Is your question about the home you live in rather than the rent it brings in? Start on owning a home.
Letting your own home or a room
See the rules, including the room exemption.
Across borders
A rental property or income abroad
If you live in the Netherlands, you declare a property abroad here. If you live abroad, you declare Dutch property here. A tax treaty usually gives relief, so you do not pay twice on the same property.
These pages show what to declare in the Netherlands and how relief from double taxation works. Live outside the Netherlands with Dutch property? Ask your advisor which return applies. Your tax free amount can differ when you are a non resident taxpayer.
Declaring a property abroad
A property abroad goes in your Dutch income tax return. See what to declare and when.
Avoiding double taxation
A tax treaty usually stops the same property being taxed twice. See how relief from double taxation works.
Replies within one working day
“Most people expect to pay tax on the rent. In fact, the tax is based on the property's value. We map your situation with you, so you know which box you are in and what to file.”
Menno van der Made
Tax advisor
EN · NL
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Frequently asked
Rental income tax questions, answered
The questions we hear most about renting out a property in the Netherlands. Yours not here? Ask your advisor
Is rental income taxed in the Netherlands?
Usually not as income. A second or investment property belongs in Box 3. You then pay tax on a fixed return on the property's value, not on the rent. Letting the home you live in counts partly as Box 1 income.
How much tax do you pay on a rented-out property?
You pay Box 3 tax at 36% on a deemed return, not on the rent. For a let property that deemed return is 6.00% in 2026. It only applies to wealth above €59,357 per person. Living abroad with Dutch property can change that threshold. These figures come from the Belastingdienst, consulted 14 July 2026.
Do you pay tax on the rent you receive?
Under today's system, no separate income tax on the rent for a Box 3 property. You pay tax on a fixed return on its value instead. Letting the home you live in is different, where part of the rent counts as Box 1 income. Choosing the actual return route does bring the rent into your Box 3 figure.
What if you let the home you live in?
Then part of the rent counts as Box 1 income. The exact rules, including the room exemption, are on our page about letting your own home.
Is a property abroad taxed in the Netherlands?
You declare a foreign home in your income tax return, in Box 3. A tax treaty usually prevents double taxation of it. Our cross-border pages explain what to declare and how relief works.
When do you pay Box 1 tax on letting instead of Box 3?
When you provide substantial extra services, such as cleaning or daily management, or the letting goes beyond managing an asset. Then the income can shift to Box 1. This depends on your exact case, so talk it through with an advisor.
Rental income tax
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