Netherlands Crypto Tax Calculator — 2025
Netherlands uses a fundamentally different model from most EU countries: Box 3 fictitious-yield wealth tax instead of capital gains tax. You pay on an assumed return on your Jan 1 holdings, regardless of whether you actually sold anything.
Netherlands Crypto Tax Calculator — 2025 (Box 3)
Netherlands uses fictitious-yield Box 3 wealth tax — NOT realised capital gains. Tax is on assumed return on Jan 1 holdings, not actual transactions.
Box 3 fictitious yield: 6.04% of taxable base €38000 = €2295 fictitious income, taxed at 36%.
Koinly tracks Jan 1 valuations across multiple wallets and exchanges, producing a Box 3-ready summary for your aangifte.
Try Koinly (Netherlands) →How Dutch Box 3 wealth tax works
The Netherlands taxes individual wealth across three "boxes":
- Box 1: employment, business, primary home — progressive income tax
- Box 2: substantial business interests (5%+ ownership) — 24.5% / 31% rates
- Box 3: savings + investments (including crypto) — fictitious yield wealth tax
The fictitious yield calculation
Instead of taxing realized gains, Box 3 assumes a hypothetical annual return on different asset categories:
- Savings (bank accounts): 1.44% assumed yield (2025)
- Other investments (stocks, crypto, real estate): 6.04% assumed yield (2025)
The fictitious yield is then taxed at 36% (Box 3 rate 2025). For crypto, this works out to:
Effective tax ≈ 6.04% × 36% = 2.17% of Jan 1 holdings
This is on the entire holding amount — not just gains. You pay even if you held flat, even if you lost money during the year.
Allowances and thresholds
- Single: €57,000 of Box 3 assets are tax-free in 2025
- Fiscal partners (married or registered): €114,000 combined
- Crypto + savings + other investments are aggregated into total Box 3 base
The "werkelijk rendement" reform
After the 2021 Hoge Raad (Dutch Supreme Court) ruling that found the Box 3 forfaitair system violated property rights for low-yielding savers, the Dutch government has been moving toward a "werkelijk rendement" (actual return) regime.
- For 2017–2025 returns: legacy fictitious-yield with court-mandated rebates if actual yield was lower
- For 2026 returns: continued fictitious-yield system
- Planned for 2027 (potentially delayed to 2028): actual-return regime taxing realized gains + dividends
Until the new system arrives, our calculator uses the official 2025 fictitious-yield model (the most likely outcome for 2025 returns filed in 2026).
Disadvantages and advantages
Box 3 is bad for you if:
- You held crypto that lost significant value during the year (still pay tax on Jan 1 value)
- You only sold once during the year (the disposal is irrelevant; Box 3 looks at Jan 1 only)
- You actively traded but most trades broke even (no gain, but still pay on holdings)
Box 3 is good for you if:
- You realized large gains during the year (no separate capital gains tax!)
- You held assets that appreciated significantly (only Jan 1 value is taxed; appreciation through the year doesn't count)
- You're a high-frequency trader (no per-trade reporting; just Jan 1 valuation)
Mining, staking, and DeFi income in Box 3 vs Box 1
If your crypto activity is professional (regular, organized, like a business), it may be classified as Box 1 income — progressive income tax up to 49.5%. Tax authority (Belastingdienst) looks at frequency, scale, and intent.
For non-professional staking/mining, the rewards typically just increase your Jan 1 holdings the next year — no separate income classification. This is a quirk advantage of the Box 3 system: small staking yields don't trigger immediate income tax events.
Reporting
Reported on formulair Box 3 of the annual Dutch income tax return (aangifte). Filing deadline: 1 May (extendable). Online filing through MijnBelastingdienst.
Software for Dutch filers
Koinly tracks Jan 1 valuations across all wallets and exchanges, producing Box 3-ready summary reports. CoinTracking is also widely used in the Netherlands.