How is crypto taxed in the Netherlands?
Most people pay tax on crypto as wealth in Box 3, not as income. There is no separate crypto tax. Filing for 2026? The value on 1 January 2026 is what counts. This guide covers private holders. Do you trade or mine as a business? Then Box 1 may apply. You can read more about that further down this page.
In short
Most holders pay tax on crypto as wealth in Box 3, not as income.
You pay tax on the value on 1 January, not on your profit when you sell.
The Box 3 rate is 36% in 2026. Tax is on a deemed return of 6.00%, not your gain.
No tax below the tax-free allowance of €59,357 per person, €118,714 with a partner. It applies to your whole Box 3 wealth, not to crypto alone.
From 2026, crypto platforms report your holdings to the Belastingdienst (DAC8).
If you trade or mine as a business, you pay Box 1 tax, up to 49.50%.
Which box is crypto taxed in?
Almost all private crypto holders fall under Box 3 (savings and investments). Your crypto counts as "other assets" (overige bezittingen), alongside shares and second properties. The tax is not on your real gain but on a deemed return the Belastingdienst assumes you made. Box 1 (income) applies only if your activity looks like a business. Examples are intensive daily trading with professional tools, or mining as a structured operation. Then the tax authority taxes your real profit progressively, up to 49.50%. Staking rewards and hobby mining stay in Box 3 for private holders. » More: how Box 3 works
| What | Crypto in 2026 |
|---|---|
| Tax box (private holders) | Box 3: wealth |
| Taxable basis | Value on 1 January, not your gain |
| Box 3 rate (2026) | 36% |
| Deemed return, other assets (2026) | 6.00% |
| Tax-free allowance (2026) | €59,357 per person, €118,714 with partner. Applies to your whole Box 3 wealth |
| If you trade/mine as a business | Box 1: up to 49.50% |
How do you value and declare crypto?
Take the value of every coin and token on 1 January at 00:00. Add them up. Use the exchange rate at that moment. The Belastingdienst does not pre-fill it. Your return has a separate "cryptobezittingen" field (crypto assets). Tick that box and fill in the amount there. Enter the total once, in that field only. Save your annual overview or export your transaction history from your exchange. Keep your wallet addresses too. Most crypto apps generate a tax report automatically, use that. This applies to coins on Dutch and foreign exchanges and in your own wallet. Your worldwide assets are in scope. Not sure about the amount? See our tax return service.
What is changing for crypto in 2026 and beyond?
From 2026, crypto platforms must report your holdings to the tax authorities. That duty comes from the EU DAC8 rules. The Belastingdienst receives balance and transaction data automatically, and exchanges it across the EU (and, via CARF, with some non-EU countries). In practice: what you declare should match what your exchange reports. You can already report your actual return instead of the deemed one. The Belastingdienst then uses whichever amount is lower. Real return counts price gains too, so this only pays off when it is low. Separately, a new Box 3 system would tax your actual return. This is the Wet werkelijk rendement box 3. The bill would start on 1 January 2028 and is still waiting for a vote in the Eerste Kamer (the Dutch Senate). In September 2026 the cabinet proposed an amendment. It would tax gains on shares, bonds and other financial instruments only when you sell them. Parliament has not yet decided on it. Whether crypto falls under that rule is not yet settled. We follow that process on our page about the Box 3 reform. Did you leave earlier years undeclared? Report them to the Belastingdienst now.
Crypto and the 30% ruling: what changed?
The exemption that let 30% ruling holders skip Box 3 on assets has ended. Until 2024, opting for "partial non-resident" status meant no Box 3 tax on crypto and other non-Dutch assets. That option was abolished on 1 January 2025, with a transitional rule for people who already held the ruling. After the transition, everyone resident here pays Dutch tax on worldwide assets, including crypto. Arrived or left during the year? Then Box 3 can work differently for that year. Ask us which valuation date applies to you.
“Most people expect to be taxed on their profit. In Box 3 you are taxed on the value on 1 January, not on what you made. Once you know that, crypto is just another asset to declare.”
Belastingdienst, Moet ik aangifte doen en belasting betalen over mijn crypto's? · Accessed
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Belastingdienst, Europese richtlijn DAC8/CARF voor cryptodienstverleners en -exploitanten · Accessed
Eerste Kamer, Wet werkelijk rendement box 3 (dossier 36.748) · Accessed
Belastingdienst, Wat is mijn werkelijk rendement? · Accessed
Common questions about declaring crypto in the Netherlands.
Do I have to declare crypto in the Netherlands?
Yes, crypto is part of your Box 3 wealth and must be declared. Report its value on 1 January, even if you never sold.