---
title: "What is a notional return in Box 3?"
term: "Notional return"
description: "A notional return is an assumed yield the tax rules apply to wealth categories in Box 3, instead of measuring every actual gain for the provisional method."
date: 2026-08-02T00:00:00.000Z
lastVerified: 2026-08-02T00:00:00.000Z
source: https://dutchtaxcalculator.nl/glossary/notional-return
---

# What is a notional return in Box 3?

> A notional return is an assumed yield the tax rules apply to wealth categories in Box 3, instead of measuring every actual gain for the provisional method.

Dutch term: _forfaitair rendement_

Provisional and final percentages can differ by year and asset class. Our Box 3 tool follows the published provisional method for the stated year.

## FAQ

### What is Notional return in simple terms?

A notional return is an assumed yield the tax rules apply to wealth categories in Box 3, instead of measuring every actual gain for the provisional method.

### 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/notional-return