Tax by country
Netherlands — tax on crypto and investments
Belastingdienst. Tax year 1 January – 31 December. Last verified 29-10-2026.
| Country | Currency | Tax year | Authority | Last verified | Status |
|---|---|---|---|---|---|
| NL | EUR | 1 January – 31 December | Belastingdienst | 29-10-2026 | approved by the owner (accountant), 28-10-2026 |
Related article: hq-fs.com/blog/crypto-tax-netherlands
Not tax advice. Rules summarised from official sources, linked where each rule is stated, as verified on the date above. Confirm with a qualified adviser before filing.
Core principle. Privately held crypto, shares and funds sit in Box 3 (savings and investments, sparen en beleggen). Box 3 taxes a deemed return on net wealth measured on 1 January, not realised gains. A sale, swap or spend is not a taxable event in Box 3. FIFO gains are therefore not the Dutch tax base for a private investor.
At a glance#
Capital gains#
There is no capital gains tax for private investors in Box 3. The deemed-return system (forfaitair / fictief rendement) applies until new legislation takes effect.
Box 3 parameters#
| Parameter | 2025 | 2026 |
|---|---|---|
| Valuation date (peildatum) | 1 January 2025 | 1 January 2026 |
| Deemed return — bank balances (banktegoeden) | 1.37% (final, Regeling 20-02-2026) | 1.28% (provisional; fixed early 2027) |
| Deemed return — investments and other assets (beleggingen en andere bezittingen), incl. crypto | 5.88% (final) | 6.00% (final) |
| Deemed return — debts (schulden) | 2.70% (final, Regeling 20-02-2026) | 2.70% (provisional; fixed early 2027) |
| Debt threshold (schuldendrempel) | €3,800 per person (€7,600 partners) | €3,800 per person (€7,600 partners) |
| Tax-free wealth (heffingsvrij vermogen) | €57,684 per person (€115,368 partners) | €59,357 per person (€118,714 partners) |
| Box 3 rate | 36% | 36% |
| Green investments exemption (groene beleggingen) | €26,312 per person | €26,715 per person |
Note: the Belastingdienst 2025 calculation page still calls the 2025 bank and debt percentages "voorlopige" in step 1. They were made final by the regulation of 20-02-2026, retroactive to 01-01-2025 (provisional figures were 1.44% and 2.61%). The worked example on the 2025 tax guide still uses the provisional 1.44% and 2.62%, while its table gives 1.37% and 2.70%.
Calculation (Belastingdienst method)#
All steps follow the Belastingdienst 2025 calculation page.
| Step | Computation |
|---|---|
| 1. Deemed return (belastbaar rendement) | (bank balances × bank %) + (other assets × other %) − ((debts − debt threshold) × debt %) |
| 2. Return base (rendementsgrondslag) | assets − (debts − debt threshold) |
| 3. Taxable base (grondslag sparen en beleggen) | return base − tax-free wealth |
| 4. Share (aandeel) | taxable base ÷ return base × 100, rounded to 2 decimals |
| 5. Box 3 income (voordeel uit sparen en beleggen) | deemed return × share |
| 6. Tax | Box 3 income × 36% |
| Fiscal partners | Debt threshold and tax-free wealth doubled; the taxable base (step 3) may be split between partners in any proportion; step 4 uses each partner's part |
Rounding in the official worked examples#
The pages say "round to 2 decimals" for the share (the 2026 page text says 3 decimals) but do not state the other roundings. Re-deriving the five 2025 and five 2026 worked examples on 29-10-2026 gives:
| Step | Rounding in the examples |
|---|---|
| Return on bank balances, on other assets | Down to whole euros (e.g. €5,000 × 1.37% = €68.50 → €68) |
| Return on debts | Up to whole euros in 2 of 3 cases (€2,494.80 → €2,495; 2026: €2,597.40 → €2,598); down in 2025 example 3 (€2,597.40 → €2,597) |
| Share (aandeel) | Cut to 2 decimals in all 10 (e.g. 82.4562% → 82.45%, 67.2599% → 67.25%) |
| Box 3 income, tax | Down to whole euros (e.g. €5,135.85 → €5,135; €1,848.60 → €1,848) |
Counter-evidence route (tegenbewijsregeling)#
Income#
Crypto moves to Box 1 (income from work and home) when it is earned through work rather than held as an investment.
| Situation | Treatment |
|---|---|
| Private mining | Usually not reported (costs exceed benefit). If proceeds exceed costs, income may be reportable |
| Speculative trading | Treated like trading foreign currency; profits generally not reported |
| Extra work on top of investing that often yields extra income | Reportable in Box 1 (result from other activities, resultaat uit overige werkzaamheden) |
| Crypto as salary | Wages in kind; employer converts to euros at receipt |
| Entrepreneur paid in crypto | Convert to euros; part of turnover |
| Entrepreneur's surplus crypto outside normal business | Box 3 |
Box 1 rates (below state pension age)#
| Bracket | 2025 | 2026 |
|---|---|---|
| 1 | up to €38,441: 35.82% | up to €38,883: 35.75% |
| 2 | €38,441 – €76,817: 37.48% | €38,883 – €78,426: 37.56% |
| 3 | above €76,817: 49.50% | above €78,426: 49.50% |
Cost basis and record keeping#
| Item | Rule |
|---|---|
| Cost-basis method | None required in Box 3; no gain is computed |
| Crypto valuation | Value in the economic sense (waarde in het economisch verkeer) on 1 January at 00:00, at the rate of the exchange platform used |
| Rebuttal records | 1 Jan and 31 Dec values, purchases, sales, interest, dividends for the year (crypto) |
| Box 1 records | Euro value at receipt (salary, business payments) |
Indirect taxes#
| Item | Rule |
|---|---|
| VAT on fiat ↔ bitcoin exchange | Exempt under Article 135(1)(e) VAT Directive (Hedqvist, 22-10-2015) |
| Standard / reduced VAT rate | 21% / 9% (general, not crypto-specific) |
| Small-business scheme (KOR) | Turnover ≤ €20,000 per calendar year (year of registration and prior year) |
| Dividend withholding tax | 15%, creditable against income tax |
| Crypto transaction tax | None found |
Reporting and deadlines#
| Item | Rule |
|---|---|
| Return | Aangifte inkomstenbelasting; crypto in box Cryptobezittingen (from 2025; Overige bezittingen for 2024 and earlier) |
| Deadline | Usually 1 May; extension usually to 1 September |
| Late-filing penalty (verzuimboete) | €469; up to €6,709 for repeat late filing |
| Foreign assets | Domestic and foreign bank balances and assets are Box 3 assets |
| DAC8 (crypto-asset reporting) | Crypto service providers record data from 01-01-2026 and report each year by 31 January; first report 31-01-2027. No change to the taxpayer's filing duty |
| DAC8 Dutch law | Wet implementatie EU-richtlijn gegevensuitwisseling cryptoactiva (36782): Tweede Kamer 27-01-2026, Eerste Kamer 31-03-2026, retroactive to 01-01-2026 |
Recent and upcoming changes#
| Date | Change | Status |
|---|---|---|
| 25-04-2025 | Hoge Raad: crypto is a Box 3 asset | Final |
| 2025 | Wet tegenbewijsregeling box 3; actual return claimable in the 2025 return | In force |
| 2025 return | Separate box Cryptobezittingen | In force |
| 2026 | Heffingsvrij vermogen €59,357; other-assets return 6.00% (Sept 2025 plan had proposed 7.78%, not enacted) | In force |
| 01-01-2026 | DAC8 reporting by crypto providers | In force (retroactive) |
| 12-02-2026 | Tweede Kamer adopts Wet werkelijk rendement box 3: actual return incl. unrealised changes (vermogensaanwasbelasting), real estate and start-up shares on realised gains (vermogenswinstbelasting), 36%, tax-free result €1,800, losses carried forward above €500 | Adopted by Tweede Kamer only |
| Sept 2026 | Cabinet letter instead of a novelle; four scenarios, all starting 01-01-2028; tax-free result proposed €1,000; Eerste Kamer vote postponed | Undecided |
| 01-01-2028 | Target start of actual-return Box 3 (Rijksoverheid) | Target, not law |