No capital gains tax in the Netherlands
Actual return in box 3 free of tax
You do pay tax on your box 3 capital but, good to know, you do not pay tax on the actual profit on your assets. This means you don’t pay tax on the rental income of your second house or the profit of your stocks.
How does the box 3 tax work?
The amount of your savings and investments are your assets minus debts and the tax-free capital (€50,000 in 2021). Therefore, you do not pay tax on the actual return, but the tax authorities calculate with a notional return.
This return is split into two classes: savings and investments. The Belastingdienst assumes that the higher your capital, the more you invest. In general, shares or the like deliver a lot more than money in your bank account. That is why: the higher your capital, the higher the notional return.
The table below shows how to calculate the notional return on your assets (2021).
|0,03% (savings)||5,69% (investments||Notional return|
|Until € 50,001||67%||33%||1.898%|
|€ 50,001 – € 950,001||21%||79%||4.501%|
|From € 950,001||0%||100%||5.69%|
We are happy to help!
Do you have a lot of savings, and would you like advice on how to get the most out of it? Or do you have other tax-related questions, such as the tax on your box 3 capital? We are happy to help you! Contact us using the details below.