Box 3 method: 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 2026, the following rates apply:
 

• cash/savings - deemed result rate 1.28% (provisional, will be concluded after year end)
• investments - deemed result rate 6%
• debts - deemed (negative) result rate 2.7%

Your deemed 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. The combined value of cash, savings, all investments and debts in excess of € 3,800 (threshold per taxpayer, same as in 2025) are set off against a tax free amount of € 59,357 per taxpayer in 2026 (was € 57,684 in 2025). The wealth that exceeds the tax free amount is the basis for Box 3 taxation. 

In case of fiscal partnership, all wealth elements are combined, the combined debt threshold is € 7,600 and the tax free amount is € 118,714 in 2026 (was € 115,368 in 2025).


Your Box 3 income tax liability
Your result rate for the year 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 in 2026 (same in 2025).


Surpreme Court decisions and taxation on actual result (werkelijk rendement)
Note that 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). It is expected that as per January 1, 2028 income from savings and investments will be taxed in a different way. 

According to the latest Surpreme Court decision,  that tax should be levied on actual income and that the deemed result from investments. Consequently you may have received a letter from the Dutch tax authorities regarding Opgaaf werkelijk rendement in 2021, 2022, 2023 and/or 2024. More information in this respect can be found here.

Feel free to contact us in case you have questions.