What percentages were used to calculate the notional return in my tax return?
From 2017, we calculate the notional return on your Box 3 income with fixed percentages. We do this based on the actual distribution of the types of assets you have: bank deposits, investments and other assets and debts. In doing so, we assume that you achieved a certain return. We use notional returns that are close to the actual return rates for savings or investments.
Check the return rates per tax year.
What are the notional return percentages?
| Asset type | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Savings | 1.44% | 0.92% | 0.00% | 0.01% | 0.04% | 0.08% | 0.12% | 0.25% |
| Investments/other assets | 6.04% | 6.17% | 5.53% | 5.69% | 5.28% | 5.59% | 5.38% | 5.39% |
| Debts | 2.61% | 2.46% | 2.28% | 2.46% | 2.74% | 3.00% | 3.20% | 3.43% |
Your actual return might be more favourable than the notional return
We are currently working on a new form that allows you to report the actual return on your assets. According to rulings of the Supreme Court (Hoge Raad) (only available in Dutch), we must use your actual return if it is lower than the notional return.
Is your actual return lower than the notional return we used for Box 3? Then you may have to pay less tax or you may get a refund.
Find out when the form Actual Return Statement will be available.