Dutch Box 3 Wealth Tax Calculator 2025
🏠 Free ToolCalculate how much wealth tax you owe in Box 3 using the 2025 deemed return rates for savings and investments.
| Category | Amount | Return % | Deemed Return |
|---|---|---|---|
| Savings | €50,000 | 0.36% | €180.00 |
| Investments | €100,000 | 6.04% | €6,040.00 |
| Debts (deduction) | €0 | 2.47% | -€0.00 |
How it Works
Box 3 is the Dutch wealth tax levied on savings, investments and other assets. Unlike many countries, the Netherlands does not tax actual returns but a fictional (deemed) return. In 2025 this is 0.36% for savings and 6.04% for investments.
The tax-free allowance is €57,000 per person (€114,000 with a fiscal partner). Only wealth above this threshold is taxed. The tax rate on the calculated deemed return is 36%.
The new Box 3 system, introduced after the 2021 Supreme Court Christmas ruling, takes the composition of your wealth into account. Those with mostly savings pay considerably less tax than those with mostly investments. Debts are deducted at a deemed return of 2.47%.
This calculator gives you immediate insight into your Box 3 tax liability based on the current deemed returns and exemptions.
Frequently Asked Questions
How does Dutch Box 3 work in 2025?
Box 3 taxes a fictional (deemed) return on your wealth. Savings are taxed at a 0.36% deemed return, investments at 6.04%. The tax rate on this deemed return is 36%.
How much wealth is tax-free in Box 3?
In 2025 the tax-free allowance is €57,000 per person. With a fiscal partner this doubles to €114,000.
Does my home count for Box 3?
No, your primary residence falls under Box 1. Only other assets like savings, investments and second homes are taxed in Box 3.
How are debts handled in Box 3?
Debts reduce your Box 3 wealth and are valued at a deemed return of 2.47%. There is a threshold of €3,700 (€7,400 with partner).