Box 3 in 2026

The introduction of the new Box 3 system, which aims to tax based on actual returns, has been postponed until 2028. This decision follows a ruling by the Dutch Supreme Court in June 2024, which deemed the current legal restitution in Box 3 insufficient. Additionally, the Council of State expressed concerns in December about the complexity of the proposed system.

Implications for taxpayers

The current Box 3 system will remain in effect until 2027. However, starting in 2026, several changes* will be implemented to mitigate the financial impact of the postponement:

• Increase in the notional return: The percentage for other assets will rise by 1.78%.
• Reduction in the tax-free allowance: This amount will be lowered to €52,048.

These percentages and amounts may still change

Taxpayers whose actual returns are lower than the notional return can continue to make use of the rebuttal arrangement by submitting the form 'Statement of Actual Return.'
For more information and updates, you can visit the official website of the Dutch government. https://www.rijksoverheid.nl/ *at the bottom of the page you can translate the site to English*