Is it worth reporting your actual return for 2025?
In box 3, the Dutch tax office (Belastingdienst) uses a deemed return. If your real return in 2025 was lower, you pay tax on that lower amount. Enter your figures and see both outcomes side by side. Everything is calculated in your browser; nothing is sent to us.
Worked example, not tax advice. This calculator simplifies: no green investments, no foreign assets, partners split everything equally, and you enter the change in value yourself. The Belastingdienst calculates your actual return in the tax return using your own data; that outcome is decisive. If you are unsure about your situation, ask the Belastingdienst or a tax adviser.
What counts as actual return?
- Savings: the interest you received.
- Investments: dividends received plus the rise or fall in value, even if you sold nothing.
- Crypto: the rise or fall in value.
- Second home: the increase or decrease in value, plus rent received.
- Debts: the interest you paid is deducted.
A gain on one part and a loss on another are offset. If the total is negative, your actual return is €0; you cannot carry a loss to another year. There is no tax-free allowance with the actual return.
What does not count?
Costs are not deductible, such as transaction costs for shares and maintenance of a second home. Only interest paid on a box 3 debt is deducted.
How this calculator works
- Deemed return 2025. 1.37% on bank balances, 5.88% on investments and other assets, minus 2.70% on debts above the threshold of €3,800 per person.
- Tax-free allowance. The first €57,684 per person (€115,368 with a tax partner) is exempt. The part above it determines which share of the deemed return counts: the income from savings and investments.
- Actual return. Interest plus other income plus change in value, minus interest paid on debts. Without an allowance.
- Comparison. If your actual return is lower than the deemed income, the tax is 36% of your actual return. Otherwise it stays 36% of the deemed income.
How do you report it?
For 2025 you report your actual return in your income tax return; there is no separate form any more. For 2020 to 2024 you can do it in Mijn Belastingdienst, for 2017 to 2019 with a form on the Belastingdienst website. Reporting is not mandatory, and it never makes you pay more.
The same sum with your own figures
In Scotis your savings, investments and dividends are already in one place. The app calculates your box 3 and shows what the actual-return rule means for you, without retyping. Your data stays encrypted on your own device.
Worked example, not tax advice. This calculator simplifies: no green investments, no foreign assets, partners split everything equally, and you enter the change in value yourself. The Belastingdienst calculates your actual return in the tax return using your own data; that outcome is decisive. If you are unsure about your situation, ask the Belastingdienst or a tax adviser.
Figures and rules for 2025. Checked on 14 November 2026. Sources: Belastingdienst: what is my actual return? (Dutch) · Belastingdienst: calculation of box 3 income 2025 (Dutch) · Belastingdienst: FAQ on reporting actual return (Dutch).