Box 3 in 2026
In 2026, uncertainty remains concerning the tax on assets in box 3. Is a fictitious or actual return now assumed? How are those returns determined? And what does that mean for you in real terms?
Lupacompany lists the state of affairs and uses case studies to show how the current rules work in practice. Spoiler: you still pay tax based on an assumed return, but adjusted exemptions and percentages do affect the amount you ultimately pay.
Wealth tax
First, back to basics. What about box 3? You pay tax in box 3 when your assets (assets minus debts)(in Dutch) exceed a certain threshold. In 2026, assets above €59,357 will be taxed in box 3.
Do your assets exceed this threshold? In that case, a box 3 tax rate of 36% on the assumed return will apply to the excess – just like in 2025. If you have a tax partner, the exemption applies per person. Together, the tax-free allowance then amounts to € 118,714.
Box 3 rates
There has been a lot of discussion about fictitious returns in recent years. In provisional assessments, the Tax and Customs Administration calculates using provisional percentages. For bank balances, the Tax and Customs Administration assumes a return (in Dutch) of 1.28% in 2026. For debt, the assumed return is 2.70%. This is higher than in 2025, when these percentages were 1.44% and 2.62% respectively.
For other assets, a final return percentage of 6.0% applies in 2026 (in 2025 this was 5.88%). You calculate your total box 3 tax by multiplying the fictitious return by the tax rate of 36%.
Calculation examples
Here are two concrete calculation examples.
Melvin: savings and investments
Melvin is a physiotherapist and single. On January 1st, 2026, he had no debts. He has €50,000 in savings and €40,000 in shares. His total assets therefore amount to € 90,000.After deduction of the tax-free threshold of €59,357, €30,643 of taxable assets remains. Because these assets consist partly of savings and partly of investments – each with its own fictitious return – the Tax and Customs Administration divides the taxable assets proportionally.
The share of savings is 55.6% (€50,000/€90,000) and the share of investments is 44.4% (€40,000/€90,000). The taxable part of the savings therefore amounts to € 17,037. The fictitious return on this is 1.28%, or € 218.
The taxable part of the investments amounts to € 13,606. The fictitious return of 6% on this comes to € 816. The total fictitious return is therefore € 1,034. This means 36% tax is levied on this amount, resulting in €372 in box 3 tax for Melvin.
The reference date for determining the assets is the 1st of January. If Melvin's assets change during the year, he may be able to use the rebuttal rule to adjust the taxable return.
Ellis and Sander: a second home
Ellis and Sander are tax partners and own a second home together. On January 1st, 2026, the house will be worth €300,000 and there is still a mortgage of €100,000 on it. Their net assets in box 3 therefore amount to €200,000.Together, they are entitled to a tax-free allowance of €118,714. After deduction of this, €81,286 of taxable capital remains. A second home falls under 'other possessions' in box 3. In 2026, a fictitious return percentage of 6.0% applies to this.
The fictitious return amounts to € 4,877. Ellis and Sander pay 36% box 3 tax on this amount. That amounts to €1,756 in box 3 tax in 2026.
Making use of the rebuttal scheme
If the actual return is lower, Melvin, Ellis and Sander may be able to make use of the rebuttal scheme. Do you disagree with the determination of your box 3 assets or have your assets changed after the reference date? Then you can check whether you are eligible for the rebuttal scheme by visiting the website of the Tax and Customs Administration. There You can complete the online form (Opgaaf Actual Rendement)(inDutch) and submit it via My Tax Authorities.
Next steps
As it stands, the box 3 system in which tax is levied on a fictitious return will remain in force up to and including the 2027 tax year. During this period a new system is being developed that should come into effect in 2028. The new system, as determined by the Supreme Court, will be based on the actual return achieved.
A proposal for this new system must be adopted by the House of Representatives by the 15th of March 2026 at the latest, for its introduction by 2028 to remain possible. For you (or your accountant), this means that the current system will still be used until 2027, and the rebuttal scheme can be applied. From 2028, a switch to taxation based on actual return is planned. We await further developments and will keep you informed.
In short
In 2026, you will still pay tax in box 3 in the Netherlands on a fictitious return on your assets above €59,357 (or €118,714 with a tax partner), with different percentages applying to savings, investments and debts. For 2026, the Tax and Customs Administration uses a fictitious return of 1.28% for savings, 6.0% for investments and 2.70% for debts; You pay 36% tax on the calculated return. This system will remain in force until 2027, but from 2028 – according to current plans – tax will be levied on the basis of the actual return achieved. [
Want to know more?
In this article, you can read about what preceded the current regulations on box 3. A timeline of developments around box 3 can be found (in Dutch) here. Do you have questions about your specific situation or do you need help with your tax return or the rebuttal procedure? Please let us know. We are always happy to help you!