The tax rate for Box 3 income
Last updated:
18-11-2021
Rather than taxing the actual income received from savings and investments, Dutch law assumes a return on investment on net assets (assets minus debt). The income from savings and investments is attibuted to a savings part and an investment part (proportionally) at an effective deemed interest rate of 1.898% and 4.501% respectively for the first two brackets and 5.69% for the third bracket (percentages 2021). That outcome is subsequently assumed to be the return on investment.
The balance of the Box 3 income is subject to a flat rate of 31% (2021). See further the section Tax rates for individuals.
| The above information is prepared with utmost care, but it cannot be guaranteed that the rules have not changed since the date of publication or that your personal situation triggers the application of specific rules which deviate from the above. Before you use this information we therefore strongly recommend that you consult us to determine your personal Dutch income tax position. If you require our follow up, you can contact us via e-mail or call us at our offices in Amsterdam + 31 (20) 570 9440 or Rotterdam + 31 (10) 2010466. |