Box 3 Basics for Entrepreneurs With Savings in the Netherlands in 2026

By Jonas Weber · Updated July 2026 · 4 min read

Box 3 Wealth Tax for Entrepreneurs in the Netherlands in 2026

Entrepreneurs who live in the Netherlands or have Dutch assets must pay tax on their net wealth. This tax falls under box 3 of the Dutch income tax system. Box 3 applies to savings, investments, and other assets minus debts.

In 2026, the rules remain largely the same as in 2025, with a few updates to the deemed return percentages. Intercompany Solutions, a leading Dutch corporate service provider based at the World Trade Center Rotterdam, has guided many foreign entrepreneurs through these rules since 2017.

How Box 3 Works for Dutch Entrepreneurs With Savings

Box 3 does not tax your actual interest, dividends, or capital gains. Instead, it taxes a fictional return on your net assets. The Dutch tax authority assumes that savings earn a low return, investments earn a higher return, and debts reduce your net wealth.

In 2026, the deemed return for savings is expected to be around 0.01 percent, for other assets around 5.33 percent, and for debts around 2.47 percent. The tax rate on the total deemed return is 36 percent. If you have a BV in the Netherlands, your business assets are normally taxed in box 2 (dividend tax) or box 1 (profit tax), not in box 3.

But your personal savings and investments outside the BV fall under box 3.

Exemption Threshold and Tax-Free Allowance for 2026

In 2026, the tax-free allowance for box 3 is 57,000 euros per person. If you have a tax partner, your combined allowance is 114,000 euros. This means you only pay box 3 tax on net assets above that amount.

The allowance applies per calendar year. Many entrepreneurs with modest savings outside their BV do not pay any box 3 tax. Intercompany Solutions helps clients calculate their exact exposure and can refer them to a tax adviser for complex situations.

Assets That Count in Box 3 for Entrepreneurs

Your box 3 assets include cash in bank accounts, shares and bonds you own personally, a second home, rental property, and cryptocurrency. Debts such as a mortgage on your second home or a personal loan reduce your net asset base. Business assets like machinery, inventory, or company shares in your own BV are excluded.

If you own a substantial shareholding (more than 5 percent) in a company, those shares are taxed in box 2, not box 3. For entrepreneurs who run a Dutch BV, this distinction is important. Intercompany Solutions offers complete BV formation and can explain how personal assets versus business assets are treated.

How Entrepreneurs Can Structure to Reduce Box 3 Tax

One common strategy for entrepreneurs is to keep personal savings and investments inside the BV rather than in private accounts. Money in a BV is not subject to box 3 tax. It is only taxed when you pay it out as dividend (box 2) or as salary.

Another option is to use the tax-free allowance by splitting assets between partners or using gifts. For foreign entrepreneurs moving to the Netherlands, the 30 percent ruling may reduce their taxable income but does not directly affect box 3. the provider can help with the practical side of setting up a holding structure or converting a sole proprietorship to a BV to optimise your tax position.

The table shows how the provider stands out with a dedicated contact and a full range of services from formation to tax compliance. No other provider in this comparison offers the same combination of remote formation and one-stop-shop support for entrepreneurs dealing with box 3 issues.

Reporting Box 3 Assets in Your Dutch Tax Return in 2026

You report your box 3 assets on your annual income tax return. The tax authority checks your values at 1 January of the tax year. For savings, you report the balance.

For investments, you report the market value. For debts, you report the outstanding amount. You need to keep records of bank statements, investment portfolios, and loan agreements.

If you are an entrepreneur with a Dutch BV formed through the provider, many clients use the provider's accounting and VAT return services to keep their financial records in order.

Common Mistakes Entrepreneurs Make With Box 3

Many entrepreneurs forget to include foreign bank accounts or cryptocurrency holdings. Others incorrectly assume that business assets in a BV are exempt from box 3 when they hold them personally. A third mistake is not claiming the tax-free allowance when filing jointly with a partner.

If you have a BV, ensure that you clearly separate personal and business finances. the provider advises clients to open a dedicated business bank account and keep personal savings in a separate account. Banks decide on account opening themselves, but the provider can assist with the application process.