Netherlands · 2025
Netherlands Capital gains tax calculator
The Netherlands does not levy a conventional tax on realised capital gains for private individuals. Instead, savings and investments are taxed each year in Box 3 on a deemed (notional) return rather than on the actual gain or loss. This calculator estimates the 2025 Box 3 tax on your assets held on 1 January 2025 using the provisional deemed-return percentages.
| Net assets (after deductible debt) | € 100.000,00 |
| Tax-free allowance | -€ 57.684,00 |
| Taxable base after allowance | € 42.316,00 |
| Deemed-return rate appliedpercent of taxable base | 1.4% |
| Taxable deemed return | € 579,73 |
| Box 3 tax due | € 208,70 |
How it works
- Value all your Box 3 assets on 1 January 2025 and split them into savings, other investments, and qualifying debts. Your own home counts in Box 1, not here.
- Each category gets a deemed return: 1.37% on savings, 5.88% on investments and other assets, minus 2.70% on debts above the 3,800 EUR threshold (7,600 EUR for fiscal partners).
- A weighted deemed-return percentage from your asset mix is applied to your net assets after deducting the 57,684 EUR tax-free allowance (115,368 EUR for fiscal partners).
- The resulting taxable deemed return is taxed at a flat 36%. Under the tegenbewijsregeling you may instead declare your actual return, and the Tax Administration taxes whichever is lower.
Worked example
A single person with 200,000 EUR held entirely in shares on 1 January 2025, no debts has a taxable base of 200,000 - 57,684 = 142,316 EUR. At the 5.88% investment deemed return that is 8,368.18 EUR of taxable return, taxed at 36% for 3,012.55 EUR of Box 3 tax.
Frequently asked questions
Is there a separate capital gains tax in the Netherlands?+
No. For private individuals there is no tax on the realised gain when you sell shares, crypto or a second property. The gain is captured indirectly through the annual Box 3 deemed-return levy on the value of your assets.
Is the tax based on my actual profit?+
Not by default. Box 3 taxes a deemed return fixed by law (1.37% on savings, 5.88% on investments for 2025), regardless of how your assets actually performed. Since 2025 you can use the tegenbewijsregeling to declare your real return if it is lower.
Does my salary or other income change this tax?+
No. Box 3 is a separate box. The 36% rate and the deemed-return percentages do not depend on your Box 1 employment income, so your salary does not change the Box 3 tax shown here.
Is my home included?+
No. An owner-occupied main residence is taxed in Box 1 (the eigenwoning rules), not in Box 3. Only a second home or rental property counts as an investment asset here.
Sources
- How is my Box 3 income for 2025 calculated? (provisional assessment 2025) · Belastingdienst (Netherlands Tax Administration)
- Income in box 3 · Belastingdienst (Netherlands Tax Administration)
- Netherlands - Individual - Income determination (box 3) · PwC Worldwide Tax Summaries
Last updated: 2025-01-01 · Applies to 2025
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Models the 2025 provisional deemed-return method for a single taxpayer; figures are finalised after year-end.
- Assumes the standard allowance and debt threshold for one person. Fiscal partners pool assets and double both thresholds.
- Does not implement the tegenbewijsregeling (actual-return option); it estimates the deemed-return liability only.
- The owner-occupied home is excluded as it falls under Box 1.
Reviewed by Vikas Dulgunde.