Estimate what you're likely to owe in box 3 wealth tax — an estimate, not advice. With an account it works from your own portfolio.
2026 figures · Fiscal partner supported
Estimated box 3 levy for 2026
Example figures · change themBelow the tax-free allowance of €59,357 you pay no box 3 for 2026.
Estimate — verify it yourself
Calculated on the deemed (notional) return.
This is an estimate, not tax advice
This calculation gives a ballpark figure based on your own input. The actual assessment may differ: we do not know your full wealth, your personal circumstances, or the latest changes in the law. The Dutch Tax Administration is always authoritative.
You remain responsible for your own tax return. Check every amount yourself or have an adviser review it. StockQuarters accepts no liability whatsoever for damages, additional assessments or fines arising from the use of this estimator.
Check the current figures with the Tax AdministrationThe same situation in 2026, charged under the system that applies today and under the two plans for 2028.
On the deemed (notional) return.
36% on your actual return, unrealised included, above €1,800 per person.
Suppose the proposal already applied in 2026.
36% on dividends, interest and gains from selling, above €1,000 per person. Gains on paper stay untaxed.
Under the bill you would pay €0, under the new proposal €0, against €0 now.
Where things stand (Sep 29, 2026): the lower house passed the bill taxing your actual return on 12 February 2026; the cabinet has put it on hold in the upper house. On 26 September 2026 the cabinet proposed taxing shares and bonds only when you sell them, from 2028. The details follow in a letter to parliament. Nothing changes for 2026 and 2027.
The capital-gains tax plan is a cabinet proposal, not law and not yet draft legislation. Rate, exemption and transition rules may change. We use the figures that are known and assumptions where nothing is known.
A proposal, not law. With the amounts you entered above for 2026.
| Dividends and interest | €0 |
|---|---|
| Realised gains minus losses | €0 |
| Result | €0 |
| Less: tax-free result | − €0 |
| Taxable result | €0 |
| Levy (36% rate) | €0.00 |
Under the proposal you pay tax when you sell. A new investment first has to earn that tax back. This is how much return per year that takes.
What you paid, including purchase costs. For shares you already hold on 1 January 2028, the value on that day may apply (not known yet).
Up to and including 2027 the current system applies: selling costs no box 3 tax then. This calculator works as if you sell under the proposal.
At 8.00%, the new investment ends €1,639 higher after tax after 10 years.
Set aside €3,240 at the time of sale for your tax return for the year of sale.
| 5 years | +0.42 percentage points per year |
|---|---|
| 10 years | +0.51 percentage points per year |
| 20 years | +0.43 percentage points per year |
The hurdle does not move smoothly with the term: deferral weighs more over a long term, this year's allowance over a short one.
If you sell €3,000 this year and buy it back, you realise €1,000 of gain within your allowance. That saves €360 of tax later, or €354 net after €6 of costs.
Not known whether this will be allowed: the proposal says nothing yet about selling and buying back straight away. In Belgium it is allowed; the US has a wash-sale rule for losses.
Assumption: 36% on gains above €1,000 per year; losses carry forward. A proposal, not law.
This calculation is not investment advice. It compares two paths using returns that you enter; those are uncertain, and the tax rules are still a proposal.
What box 3 costs you over time is more than the tax itself. Under the current system and the bill (accrual) the levy leaves your portfolio every year, and you also miss what that money would have earned afterwards. Under the proposal (capital gains) you pay only when you sell; there the difference lies in deferral and in the allowance.
proposal After 20 years you keep €3,463 less under capital gains than under accrual. Accrual leaves €1,800 free every year, capital gains €1,000 per year; if you only sell at the end, you use that allowance just once.
| Year | System | Levy | Portfolio | Net if you sell |
|---|---|---|---|---|
| 2026 | Current | €0 | €27,075 | €27,075 |
| 2027 | Current | €0 | €29,322 | €29,322 |
| 2028 | From 2028 (proposal) | €0 | €31,756 | €31,240 |
| 2029 | From 2028 (proposal) | €0 | €34,392 | €32,927 |
| 2045 | From 2028 (proposal) | €0 | €123,170 | €89,745 |
Assumptions: your savings, debts and green holdings stay flat, and the new system starts in 2028. No portfolio returns the same percentage every year — this is a worked example, not a forecast.
For the capital-gains variant we treat your return as price gain (no dividends), with an average cost basis. Net if you sell is what you keep if you sell everything in that year. As a starting point we pretend you buy in today.
The statutory figures for years after 2026 are not published yet. Those years are calculated with the 2026 figures; in reality they are indexed annually.
Put this next to your own scenario in the compound calculator
Every step, using the amounts you entered.
| Savings (taxed part) | €5,000 |
|---|---|
| Other assets (taxed part) | €25,000 |
| Return base | €30,000 |
| Deemed return | €1,564 |
| Effective deemed-return rate | 5.21% |
| Less: tax-free allowance | − €59,357 |
| Taxable base (savings & investments) | €0 |
| Benefit from savings and investments | €0.00 |
| Levy (36% rate) | €0.00 |
| Estimated levy | €0.00 |
The current system automatically charges the lower of the two.
Tax on a notional return
Counterproof scheme, since 1 July 2025
| Tax-free allowanceper person | €59,357 |
|---|---|
| Debt thresholdper person | €3,800 |
| Rate | 36% |
| Deemed return on savings | 1.28%provisional |
| Deemed return on other assets | 6.00% |
| Deemed return on debts | 2.70%provisional |
| Green-investment exemptionper person | €26,715 |
| Cash exemptionper person | €672 |
Provisional: the deemed returns for savings and debts are only set definitively after the year ends.
The plans from 2028 are not law yet: the bill is on hold in the upper house and the capital-gains proposal is a cabinet proposal. Rate, exemption and transition rules may still change. Assumptions shows what we assumed for each plan.
Figures verified on 2026-09-04. Check them with the Tax Administration yourself before filing.
Outside this estimator: loss relief, capital-gains tax on property and unlisted shares, and optimally splitting wealth between fiscal partners.
| Start year | 2028reported |
|---|---|
| Rate | 36%assumption |
| Tax-free result per person | €1,000reported |
| Dividends and interest taxed every year | yesassumption |
| Allowance applies to the total result | yesassumption |
| Cost basis at the switch | Value on 1 January 2028assumption |
| Losses set off against later gains | yesassumption |
| Smallest loss that carries over | €500assumption |
| Cost-basis method | averageassumption |
| Doubled for fiscal partners | yesassumption |
We treat crypto as an investment; whether it falls under the proposal is still unclear.
Property and other assets follow around 2030, according to reports; we do not include them here.
Sources: debelegger.nl, bnr.nl, accountancyvanmorgen.nl, eerstekamer.nl
You remain responsible for your own tax return. Check every amount yourself or have an adviser review it. StockQuarters accepts no liability whatsoever for damages, additional assessments or fines arising from the use of this estimator.
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Investments, savings and other assets, minus the part of your debts above €3,800.
For 2026 the Belastingdienst uses a deemed return of 6.00% on investments and 1.28% on savings (provisional).
First the tax-free allowance of €59,357 per person comes off.
levy = (base − €59,357) × effective forfait × 36%
Under the counter-evidence rule you can show your actual return was lower than the forfait. You then pay 36% on that actual return. Fill it in under 'Actual return' — the calculator automatically takes the lowest outcome.
There are two plans. The Wet werkelijk rendement bill taxes your return every year, unrealised included, with €1,800 tax-free per person and a rate of 36%; the cabinet has put it on hold. The cabinet now proposes taxing shares and bonds only when you sell them, from 2028, with reportedly €1,000 tax-free per person. Neither is law. The calculator puts them side by side.
No. Your own home, household contents, car, pension and annuity all fall outside box 3.
Yes. Together you have €118,714 tax-free wealth and a debt threshold of €7,600.
Under the proposal it will: when you sell you pay 36% on your gain above €1,000. A new investment has to earn that back first. The switching calculator works out how much return per year that takes. It is a calculation, not advice.
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