Netherlands Crypto & Forex Tax 2026: Box 3 Wealth Tax Explained
The Netherlands has no capital gains tax. Box 3 taxes your wealth instead, using deemed yields of 1.28% on bank deposits and 6.00% on other assets like crypto and shares, with a flat 36% rate.
No Capital Gains Tax: Box 3 Taxes Wealth
Realised gains on crypto and forex are not taxed directly. Box 3 taxes your net wealth each year, so the value you hold matters more than the trades you made.
- No capital gains tax on crypto or forex.
- Box 3 taxes net wealth annually.
- EUR 59,357 tax-free allowance per person.
2026 Deemed Yields and the 36% Flat Rate
Box 3 assumes a return on each asset class: bank deposits 1.28%, other assets such as crypto and shares 6.00%, and debts 2.70%. A flat 36% applies to the deemed return above the allowance.
What Changed in 2026
- 2026 deemed yields: 1.28% bank deposits, 6.00% other assets, 2.70% debts.
- Flat 36% on the deemed return.
- File before 1 May 2026 for the 2025 tax year.
Professional Trading, Dividends and Filing
Professional trading moves into Box 1, taxed at up to 49.5%. Dividends are withheld at 15%, creditable against tax. Filing for 2025 is due before 1 May 2026.
FAQ
Is there a capital gains tax on crypto in the Netherlands?
No. Box 3 taxes wealth, not realised gains.
What are the 2026 deemed yields?
Bank deposits 1.28%, other assets (crypto, shares) 6.00%, debts 2.70%.
What is the Box 3 tax rate?
A flat 36% on the deemed return above the EUR 59,357 tax-free allowance.
What if I trade professionally?
Professional trading falls in Box 1, taxed at up to 49.5%.
When is the Dutch filing deadline?
Before 1 May 2026 for the 2025 tax year.
Estimate Your 2026 Tax
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