I have income from Box 3 – can I file my income tax return as usual?

You can file your income tax return for 2024 as usual, including for Box 3.

In the 2024 tax return, we calculate using notional rates of return that are close to the actual return on your assets. Unfortunately, we are not yet able to calculate your Box 3 income based on your actual return. We are currently developing a form that allows you to report the actual return on your assets. To complete this form when it becomes available, you must first file a tax return for 2024.

In 2026 you can report the actual return on you assets for 2024

Do you think your actual return in 2024 is lower than the notional return we use for our calculations? In 2026, you can report your actual return on your assets for 2024 using the 'Opgaaf Werkelijk Rendement' (Actual Return Statement) form. You will receive a letter when you are eligible to complete this form. This letter will contain information you need to compare your actual return with the notional return.

If you pay too much tax, you will be refunded later

After you file your 2024 tax return, you will receive a provisional or final assessment, which you must pay. If the 'Opgaaf Werkelijk Rendement' form shows that your Box 3 income is actually lower, you may receive a refund or pay less tax.