---
title: "Box 3 Calculator Netherlands 2026"
description: "Estimate 2026 Dutch Box 3 tax from savings, investments and debts using the provisional notional-return method."
date: 2026-08-02T09:17:00.000Z
lastVerified: 2026-08-02T09:17:00.000Z
tags: ["Box 3 calculator", "Netherlands wealth tax calculator", "savings tax Netherlands"]
source: https://dutchtaxcalculator.nl/box-3-calculator
---

# Box 3 Calculator Netherlands 2026

> Estimate 2026 Dutch Box 3 tax from savings, investments and debts using the provisional notional-return method.

**Quick answer:** enter the values of your Box 3 savings, investments and qualifying debts. The calculator applies the provisional 2026 notional returns, the proportional tax-free allowance and the 36% tax rate on calculated Box 3 income.

</div>

## Assumptions

The estimate uses:

| Input                           |              2026 figure |
| ------------------------------- | -----------------------: |
| Bank balances and cash          | 1.28% provisional return |
| Investments and other assets    |             6.00% return |
| Deductible debts                | 2.70% provisional return |
| Allowance, one person           |                  €59,357 |
| Allowance, fiscal partners      |                 €118,714 |
| Debt threshold, one person      |                   €3,800 |
| Debt threshold, fiscal partners |                   €7,600 |
| Tax on calculated Box 3 income  |                      36% |

The allowance is applied proportionally to the net asset base. It is not simply subtracted from investments or from the asset category with the highest return.

## Notional return versus actual return

The calculator shows the provisional notional method. When filing, a lower complete actual return may be used after it is reported under the applicable rules.

Actual return can include interest, dividends, rent, and annual value changes, including unsold gains and losses. It has no tax-free allowance and generally considers the complete Box 3 portfolio.

From 2026, private use of a second home or other immovable property can add economic rental value or a fixed **5.06% of the relevant WOZ value**, apportioned for days the property was available for private use.

Read the [full Netherlands wealth-tax guide](/netherlands-wealth-tax) before comparing the two methods.

## What the calculator cannot determine

Extra analysis is needed for:

- migration during the year;
- foreign property and treaty relief;
- green investments and other exemptions;
- a second home with rental and private-use periods;
- transitional partial foreign taxpayer status;
- purchases, sales and transfers during the year; or
- whether a debt belongs in Box 1 instead.

## Official sources

- [Belastingdienst: 2026 provisional Box 3 calculation](https://www.belastingdienst.nl/wps/wcm/connect/en/income-in-box-3/content/box-3-provisional-assessment-2026)
- [Belastingdienst: what counts as actual return](https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/wat-is-mijn-werkelijk-rendement)
- [Belastingdienst: 2026 second-home calculation](https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/fictief-en-werkelijk-rendement-van-een-vakantiewoning-berekenen)

Figures were last verified on 2 August 2026. This calculator is an educational estimate, not a tax return.