Box 3 Wealth Tax Calculator

Calculate your Dutch wealth tax (vermogensbelasting) based on the fictitious yield system. Different asset types have different deemed returns — see exactly how much tax you owe.

Box 3 Wealth Tax Calculator

Calculate your wealth tax based on the Dutch fictitious yield system

Enter asset values as of January 1st of the selected tax year. This is the peildatum (reference date) used by the Belastingdienst.

Investments in certified green funds are exempt up to €71,251 (€142,502 with partner)

Doubles the tax-free allowance to €114,000

Results

Total assets€ 130.000
Net assets€ 130.000
Tax-free allowance€ 57.000
Taxable base€ 73.000
Total fictitious yield€ 3.784
Blended yield rate5.2%
Box 3 tax€ 1.362
Effective rate on wealth1.0%

Asset Allocation

Fictitious yield breakdown

CategoryAmountYield rateDeemed yield
Bank deposits€ 30.0001.4%€ 229
Other investments€ 100.0006.3%€ 3.555
Total deemed yield€ 3.784
Tax (36% of yield)€ 1.362

How does Box 3 tax work?

The Dutch tax authority does not tax your actual investment returns. Instead, they calculate a fictitious (deemed) return based on your asset composition. Bank deposits have a low deemed yield, while investments have a higher one. You pay 36% tax on this fictitious yield. This means if your actual returns are higher than the deemed yield, you pay relatively less tax — and vice versa.

Disclaimer

This calculator provides an estimate based on the current temporary Box 3 system (forfaitaire spaarvariant). The actual calculation by the Belastingdienst may differ. The Dutch government plans to introduce a new Box 3 system based on actual returns. For a precise calculation, consult the Belastingdienst or a tax advisor.