Income from savings and investments - Box 3

Deemed result rather than actual result
In the Netherlands, income from savings and investments is taxed in Box 3. In Box 3, the actual income from your savings and investments is not relevant*. Instead, a deemed (forfeited) income is calculated on the basis of the value of your wealth components on January 1 of the concerning tax year. For 2025, the following rates apply:

• cash/savings - deemed result rate 1.44% (provisional, will be concluded after year end)
• investments - deemed result rate 5.88%
• debts - deemed (negative) result rate 2.62%

Your result rate for the year
The above rates are applied against the balance / value or your wealth components and the overall deemed result is devided by the total value of your wealth to get to your result rate. 

Next the basis for Box 3 taxation is calculated, by reducing the value of your wealth with EUR 57,000 per taxpayer (so EUR 114,000 for fiscal partners). For debts, a EUR 3,800 (per person) threshold applies.

Your result and the tax rate
Your result rate is applied to your basis for Box 3 taxation, to get to your deemed Box 3 result. This result is taxed at a flat 36% tax rate.

* Box 3 is subject to a lot of discussion. After 2 decisions of the Dutch Surpreme Court, the deemed result method is considered as unfair and illegal in some situations (a violation of rights). According to the latest Surpreme Court decision,  that tax should be levied on actual income and that the deemed result from investments. 

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