How is my Box 3 income calculated on my provisional assessment 2025?
Your Box 3 income in the provisional assessment 2025 is calculated according to the transitional legislation (Box 3 Bridging Act) . Here you can read how the calculation works.
We do not calculate your provisional assessment based on the actual return
According to the rulings of the Dutch Supreme Court (Hoge Raad), we must tax your actual return if it is lower than the notional return. However, we cannot account for the actual return in your provisional assessment 2025, as this information is only available after the end of the year.
For your provisional assessment, we use notional percentages according to the transitional legislation. These are closer to the actual return percentages. We base this on the actual distribution of the different types of assets you hold: bank balances, investments and other assets and debts. If your actual return turns out to be lower than the notional return, we will adjust your box 3 income in your income tax return for 2025.
Return percentages 2025
In the provisional assessment for 2025, we use notional return percentages that are close to the actual return of your box 3 income. That is why we use 2 different rates for your assets: 1 for your bank balances, and another for your investments and other assets. We use a third rate for your debts.
These are the return percentages for 2025:
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Bank balances: 1.44%
This only includes the following assets:
- bank and savings balances in the Netherlands
- bank and savings balances outside the Netherlands
- cash that exceeds the exemption threshold
- premium deposits
- the non-exempt part of your green savings
- your share in the assets of an owners' association (VvE)
- money held in a notary's or bailiff's third-party account
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Investments and other assets: 5.88%
This includes investments and all other assets that do not fall under bank balances. This concerns:
- shares, bonds, securities and other investments
- the non-exempt part of your green investments
- other claims (except claims between tax partners or between parents and minor children)
- a second home in the Netherlands
- a second home outside the Netherlands
- a home that you rent out
- other immovable property
- cryptocurrency
- a ticket on which a prize has fallen
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Debts: 2.62%
This includes all debts that you must declare in Box 3. This concerns, for example:
- debts for a car or a holiday
- negative balance on a bank account
- debts to finance shares, bonds, securities and other investments
- debts for a second home or other immovable property
- (mortgage) debts that you are not allowed to deduct in Box 1
- lifelong learning credit that you must repay
- inheritance tax
- a debt resulting from a donation on paper (except the debt between tax partners or between parents and minor children)
The percentages for investments and other assets are already fixed. The percentages for bank balances and debts are still provisional. We will determine these percentages in early 2025 and use them in your final assessment.
The complete list of assets and debts you must declare in Box 3 can be found at What are you assets and debts? (only available in Dutch).
Calculation of your Box 3 income for 2025
This is how you calculate the Box 3 income in 2025:
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Calculate the taxable return
Use the provisional return rates we mention above to calculate the return per asset type. Assume the value of your assets and debts on 1 January 2025.
Add the return on bank balances to the return on investments and other assets. Then, deduct the return on deductible debts. This is your taxable return.
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Calculate your capital yield tax base
You must also calculate your capital yield tax base. This is your assets minus your debts. You may not deduct your debts in full but must first reduce your debts by the threshold (only available in Dutch).
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Calculate your base for savings and investments
Reduce your capital yield tax base (outcome step 2) by the tax-free allowance. The sum is the base for savings and investments. You may divide the base if you have a tax partner. Any division is allowed, as long as the total is the full amount of the tax base.
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Calculate your share in the capital yield tax base
Divide your share in the base for savings and investments (outcome step 3) by the capital yield tax base (outcome step 2) and multiply it by 100. Round off to 3 decimal points. This percentage is your share of the capital yield tax base.
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Calculate your income from savings and investments
Multiply your taxable return (outcome step 1) by this percentage (outcome step 4). The result is your Box 3 income.
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Calculate how much tax you must pay in Box 3
Multiply the tax rate for Box 3 in 2025 (36%) by the income from savings and investments (outcome step 5).
Calculation examples
Choose your situation:
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Calculation example 2025 with savings, but without tax partner
You have €150,000 in savings. You do not have a tax partner.
Step 1: calculate the taxable return
Bank balances: €150,000 × 1,44% = €2,160
The taxable return is €2,160
Step 2: calculate your capital yield tax base
Assets: €150,000
Deductible debts: €0
Assets: €150,000 - €0 = €150,000
Step 3: calculate the base for savings and investments
Deduct the tax-free allowance from your capital yield tax base (outcome step 2). This is your base for savings and investments.
The tax-free allowance in 2024 is €57,684.
Base for savings and investments: €150,000 - €57,684 = €92,316
Step 4: calculate your share in the capital yield tax base
Divide your share in the base for savings and investments (outcome step 3) by your capital yield tax base (outcome step 2) and multiply the outcome by 100. Round off to 2 decimal points.
€92,316 ÷ €150,000 × 100 = 61.544%
Step 5: calculate your income from savings and investments
The income from savings and investments is your taxable return (outcome step 1) multiplied by your capital yield tax base share percentage (outcome step 4).
€2,160 × 62.00% = €1,329
Step 6: calculate how much tax you must pay in Box 3
Multiply the tax rate for Box 3 (36%) by the income from savings and investments (outcome step 5).
36% × €1,329 = €478 tax.
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Calculation example 2025 with various types of assets and no tax partner
You have the following assets and debts:
- €150,000 in savings
- investments with a value of €75,000
- a 2nd home in the Netherlands with a WOZ value of €200,000
- a debt for the 2nd home of €100,000
Step 1: calculate the return per asset type
Bank balances: €150,000 × 1.44% = €2,160
Investments and other assets: €75,000 + €200,000 = €275,000 × 5.88% = €16,170
The threshold must be deducted from the debt. The threshold is €3,700 per person.
The deductible debt is: €100,000 - €3,800 = €96,200
The return on the deductible debts is: €96,200 × 2.62% = €2,521
The taxable return is €2,160 + €16,170 - €2,521 = €15,809.
Step 2: calculate your capital yield tax base
Assets: €150,000 + €75,000 + €200,000 = €425,000
Deductible debts: €96,200
Capital yield tax base: €425,000 - €96,200 = €328,800
Step 3: calculate the base for savings and investments
Deduct the tax-free allowance from the capital yield tax base (outcome step 2). This is the base for savings and investments.
The tax-free allowance in 2025 is €57,684 per person.
Base for savings and investments: €328,800 - €57,684 = €271,116.
Step 4: calculate your share in the capital yield tax base
Divide your base for savings and investments (outcome step 3) by the capital yield tax base (outcome step 2) and multiply the outcome by 100. Round off to 3 decimal points.
Your share: €271,116 ÷ €328,800 × 100 = 82.456%
Step 5: calculate your income from savings and investments
The income from savings and investments is the taxable return (outcome step 1) multiplied by your capital yield tax base share percentage (outcome step 4).
Income from savings and investments: €15,809 × 82.456% = €13,035
Step 6: calculate how much tax you must pay in Box 3
Multiply the tax rate for Box 3 in 2025 (36%) by the income from savings and investments (outcome step 5).
36% × €13,035= €4,692 tax.
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Calculation example 2025 with tax partner and various types of assets
You have a tax partner. You and your partner have the following assets and debts:
- €150,000 in savings
- investments with a value of €75,000
- a 2nd home in the Netherlands with a WOZ value of €200,000
- a debt for the 2nd home of €100,000
Step 1: calculate the return per asset type
Savings: €150,000 × 1.44% = €2,160
Investments and other assets: €75,000 + €200,000 = €275,000 × 5.88% = €16,170
The threshold must be deducted from the debt. The threshold is €3,800 per person, meaning €7,600 for the 2 of you combined.
The deductible debt is: €100,000 - €7,600 = €92,400
The return on the deductible debt is: €92,400 × 2.62% = €2,421.
The taxable return is €2,160 + €16,170 - €2,421 = €15,909.
Step 2: calculate your capital yield tax base
Assets: €150,000 + €75,000 + €200,000 = €425,000
Deductible debts: €92,400
Capital yield tax base: €425,000 - €92,400 = €332,600
Step 3: calculate the base for savings and investments
Deduct the tax-free allowance from your capital yield tax base (outcome step 2). That is the base for savings and investments.
The tax-free allowance in 2025 is €57,684 per person, so €115,368 for you and your tax partner combined.
Base for savings and investments: €332,600 - €115,368 = €217,232.
You may divide the base for savings and investment between you and your tax partner. Any division is permitted, as long as the total is 100%. In this example, you and your tax partner each declare half of the basis for savings and investment, so €108,616 each.
Step 4: calculate your share in the capital yield tax base
Divide your base for savings and investments (outcome step 3) by the capital yield tax base (outcome step 2) and multiply the outcome by 100. Round off to 3 decimal points.
Your share: €108,616 ÷ €332,600 × 100 = 32.656%
The outcome of this calculation is the same for your tax partner.
Step 5: calculate your income from savings and investments
The income from savings and investments is the taxable return (outcome step 1) multiplied by your capital yield tax base share percentage (outcome step 4).
Income from savings and investments: €15,909 × 32.656% = €5,195
Step 6: calculate how much tax you must pay in Box 3
Multiply the tax rate for Box 3 in 2024 (36%) by the income from savings and investments (outcome step 5).
36% × €5,195 = €1,870 tax.
The outcome of this calculation is the same for your tax partner.
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Calculation example 2025 with tax partner and various types of assets:
You have a tax partner. You and your partner have the following assets:
- €5,000 in savings
- green investments with a value of €150,000
- a 2nd home outside the Netherlands with a market value of €250,000
Step 1: calculate the taxable return
Bank balances: €5,000 × 1.44% = €72
Green investments are exempt up to €26,312 per person, so €52,624 for you and your tax partner combined. The value of the green investments is €150,000. This means the part above €52,624 must be declared as an asset. In this case, that is €150,000 - €52,624 = €97,360.
Investments and other assets: €97,360 + €250,000 = €347,360 × 5.88% = €20,424.
The taxable return is €72 + €20,424 = €20,496.
Step 2: calculate your capital yield tax base
Capital yield tax base: €5,000 + €97,360 + €250,000 = €352,360
Capital yield tax base: €5,000 + €97,360 + €250,000 = €352,360
Deduct the tax-free allowance from your capital yield tax base (outcome step 2). This is your base for savings and investments. The tax-free allowance in 2025 is €57,684 per person, so €115,368 for you and your tax partner combined.
Base for savings and investments: €352,360 - €115,368 = €236,992
You may divide the base for savings and investment between you and your tax partner. Any division is allowed, as long as the total is 100%. In this example, you determine the entire savings and investment base yourself, which amounts to €236,992.
Step 4: calculate your share in the capital yield tax base
Divide your base for savings and investments (outcome step 3) by the capital yield tax base (outcome step 2). Multiply the outcome by 100. Round off to 3 decimal points.
€236,992 ÷ €352,360 × 100 = 67.258%
Step 5: calculate your income from savings and investments
The income from savings and investments is the taxable return (outcome step 1) multiplied by the capital yield tax base share percentage (outcome step 4).
Income from savings and investments: €20,496 × 67.258% = €13,785
Step 6: calculate how much tax you must pay in Box 3
Multiply the tax rate for Box 3 in 2024 (36%) by the income from savings and investments (outcome step 5).
36% × €13,785 = €4,962 tax.