Changes Box 3 – Benefit from savings and investments

As in 2025, the system based on a fictitious return will in principle also apply in 2026. Under this system, the categories of savings, other assets, and debts each have their own fictitious return percentage. The tax-free allowance will be increased from €57,000 in 2025 to €59,357 in 2026 – for tax partners, the allowance applies per partner. Based on the asset mix, an average return is calculated over the total assets.

The fictitious return for the category ‘other assets’ – which includes items such as shares, bonds, and real estate – will be slightly increased in 2026 to 6%. The tax rate on the fictitious return in Box 3 was 36% in 2025, and this rate will remain unchanged in 2026.

Below is an overview of the box 3 tax under the new system for 2025 and 2026:

Box 3 tax	2025	2026
Asset category	Fictitious income	Fictitious income
Bank accounts	1,44%*	1,5%*
Debts	2,62%*	2,5%*
Other assets	5,88%	6%

*Exact percentage will be announced in the beginning of 2026 and 2027

Update box 3 developments

For years, legal proceedings have taken place over the fictitious method of taxing Box 3 assets. The system assumed a fictitious return that was considerably higher than the interest actually earned on savings accounts. In December 2021, however, the Dutch Supreme Court ruled that the fictitious calculation for Box 3 in 2017 and 2018 imposed a disproportionate burden and therefore violated the human rights convention. According to the Supreme Court, taxpayers who lodged an objection must be granted legal restitution.

On 6 June 2024, the Supreme Court ruled that the renewed fictitious levy still violates the human rights convention. As a result, the Dutch Tax Authority has introduced a new scheme that more closely estimates actual returns. Because determining the actual return is often complex in practice, the new system is intricate and still contains fictitious elements. If the outcome of this method is more favourable than that of the fictitious system, taxpayers may opt for this approach. For a detailed explanation of this system, see the section Declaration of actual return.

This scheme anticipates a completely new Box 3 tax based on actual returns. Its introduction is currently expected in 2028.