Calculate box 3 for 2026
In 2026 you pay 36% tax on a deemed return: 1.28% on savings, 6.00% on investments and a 2.70% deduction for debts. The first €59,357 per person is tax-free. Enter your amounts as of 1 January 2026; everything is calculated in your browser and nothing is sent to us.
Example calculation using the provisional 2026 rates, excluding green investments and counter-evidence. Not financial or tax advice.
How box 3 is calculated in 2026
- Add up your assets. Savings, investments and other assets on 1 January 2026.
- Subtract debts. Only the part above the threshold of €3,800 per person counts.
- Deemed return. 1.28% on savings, 6.00% on investments and other assets, minus 2.70% on debts.
- Tax-free allowance. You pay nothing on the first €59,357 per person (€118,714 with a tax partner).
- 36% tax. On the deemed return on the part above the tax-free allowance.
Frequently asked questions
How much box 3 tax do I pay in 2026?
You pay 36% on a deemed return: 1.28% on savings, 6.00% on investments and other assets, minus 2.70% on debts above the threshold. The first €59,357 per person (€118,714 with a tax partner) is tax-free.
Which date counts for box 3?
The reference date is 1 January. What you had in savings, investments and debts on 1 January 2026 determines your box 3 for 2026.
What if my actual return is lower?
Then you can use counter-evidence to show that your actual return was lower than the deemed return. You then pay tax on your actual return.
Are the 2026 percentages final?
No. The percentage for savings and debts is provisional; the tax authority sets it after the end of the year. The percentage for investments (6.00%) is fixed.
Is box 3 going to change?
A tax on your actual return is being prepared. As of 5 November 2026 it had not been introduced; for 2026 the calculation on this page applies.
Your box 3 in view all year
In Scotis you see your box 3 calculated with your real savings, investments and debts, and what counter-evidence could save you. Your data stays encrypted on your own device.
Updated on 7 November 2026. Sources: Dutch tax authority: box 3 income calculation 2026 · SRA: box 3 percentages and amounts 2026.