---
title: "What is Box 3?"
term: "Box 3"
description: "Box 3 is the Dutch wealth box that taxes a notional return on savings and investments above an exemption, using rules that can change by tax year."
date: 2026-08-02T00:00:00.000Z
lastVerified: 2026-08-02T00:00:00.000Z
source: https://dutchtaxcalculator.nl/glossary/box-3
---

# What is Box 3?

> Box 3 is the Dutch wealth box that taxes a notional return on savings and investments above an exemption, using rules that can change by tax year.

Dutch term: _Box 3_

For 2026 planning, the Belastingdienst publishes a provisional Box 3 method. Our Box 3 calculator follows that provisional approach and is not a substitute for your return.

## Coverage gap

We do not calculate every asset class nuance or actual-return litigation outcomes. Check the current Belastingdienst pages before filing.

## FAQ

### What is Box 3 in simple terms?

Box 3 is the Dutch wealth box that taxes a notional return on savings and investments above an exemption, using rules that can change by tax year.

### Is this personal tax advice?

No. These pages are educational estimates. Use your payslip, assessment, employer, Belastingdienst guidance, or a qualified adviser for personal decisions.


## Sources

- [Belastingdienst: Box 3 provisional assessment 2026](https://www.belastingdienst.nl/wps/wcm/connect/en/income-in-box-3/content/box-3-provisional-assessment-2026)

---
Source: https://dutchtaxcalculator.nl/glossary/box-3