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The Netherlands taxes crypto-assets very differently from most other countries. In many places you pay tax when you sell at a profit. In the Netherlands, for most private individuals, it does not matter whether you sold anything at all: crypto is treated as part of your wealth in Box 3. This article explains how that works, using the figures for 2026.

Important: this is general information, not tax advice. Your situation may be different. For your own situation, check the Belastingdienst (Dutch Tax Administration) or consult a qualified tax adviser.

The Dutch “box” system in brief

Dutch income tax divides income into three boxes:

• Box 1: income from work and home ownership (salary, business profits, and also “income from other activities”).
• Box 2: income from a substantial interest (holding 5% or more in a company).
• Box 3: income from savings and investments.

For most private individuals who buy and hold crypto-assets, crypto falls in Box 3. The Belastingdienst lists “virtual currencies, such as bitcoins” and “cryptocurrency” among the other assets (“overige bezittingen”) in Box 3.

How Box 3 works

Box 3 does not, at the moment, tax your actual gains. Instead, it assumes a deemed return on your net assets and taxes that.

1. Valuation date: 1 January. You declare the value of your assets and debts as of 1 January of the tax year. For crypto, that is the market value on 1 January, for example based on the rate your exchange showed on that date. Keep a screenshot or statement.
2. Deemed return per category. Different deemed return percentages apply to bank savings, to other assets (including crypto) and to debts.
3. Tax-free allowance. Only the part of your net assets above the tax-free allowance (“heffingsvrij vermogen”) is taxed.
4. Tax rate. The resulting taxable income from savings and investments is taxed at a flat rate.

The figures for 2026

According to the Belastingdienst, the following figures apply to tax year 2026:

• Tax-free allowance: €59,357 per person, or €118,714 for tax partners together.
• Deemed return on other assets (including crypto): 6.00% (final).
• Deemed return on bank savings: 1.28% (provisional; final rate set in early 2027).
• Deemed return on debts: 2.70% (provisional), with a debt threshold of €3,800 (€7,600 for partners).
• Tax rate: 36% on the calculated return.

For comparison, the tax-free allowance for 2025 was €57,684.

A worked example

Suppose you have no tax partner, no savings or debts worth mentioning, and on 1 January 2026 you hold crypto-assets worth €100,000.

1. Deemed return: 6.00% × €100,000 = €6,000.
2. Net assets (“rendementsgrondslag”): €100,000.
3. Base above the allowance: €100,000 − €59,357 = €40,643.
4. Your share of the return: €6,000 × (€40,643 ÷ €100,000) = €2,438.58.
5. Tax: 36% × €2,438.58 ≈ €878.

If, instead, your crypto was worth €20,000 on 1 January and you had no other Box 3 assets, you would be below the tax-free allowance and pay no Box 3 tax. You would still need to report assets correctly if you file a return and the form asks for them.

Note that the price movements during the year do not change the calculation for that year. The next year’s tax depends on the value on the next 1 January.

The counter-evidence option (actual return lower)

After the Dutch Supreme Court (Hoge Raad) ruled in 2021 and later years that the deemed-return system can conflict with property rights and the prohibition of discrimination, a counter-evidence scheme (“tegenbewijsregeling”) was introduced. If your actual return over the year was lower than the deemed return, you can demonstrate this and be taxed on the actual return instead.

The actual return includes, in broad terms, income such as interest and dividends plus changes in value (including unrealised gains and losses) over the year. For crypto, that means a year in which prices fell sharply might lead to a lower tax bill if you use the scheme, while a year with strong price rises will usually not. The rules and forms are detailed; check the Belastingdienst’s current guidance or use a tax adviser.

When crypto may fall in Box 1 instead

In some cases, crypto income is not Box 3 but Box 1, taxed at progressive rates. This can apply, for example, if:

• you trade crypto as a business (for example as a sole proprietor with crypto as part of your business);
• your activities go beyond normal asset management, such as very active trading with special knowledge or resources, which may count as “income from other activities”;
• you receive crypto as payment for work (for example as salary or a freelance fee);
• you run a professional mining or validation operation.

Where the line lies depends on the facts. If you are anywhere near it, get professional advice.

Staking, airdrops and DeFi

For most private holders, staking rewards, airdrops and similar receipts are generally treated as part of Box 3 wealth: what counts is what you hold on 1 January. But some activities can be treated differently, particularly at larger scale. The rules for DeFi, lending and complex products are not always clear, which is another reason to keep careful records.

Record-keeping and DAC8

Since 1 January 2026, crypto service providers in the EU must collect information about their users and transactions under the DAC8 directive (implemented in Dutch law in 2026 with retroactive effect from 1 January 2026). Dutch providers must send their first report, covering 2026, to the Belastingdienst by 31 January 2027, and tax authorities will exchange data within the EU. In practice, the tax authority will increasingly see what you hold at providers.

Practical tips:

• Save a statement or screenshot of every account’s value on 1 January.
• Keep a list of your self-custody wallet addresses and their balances on 1 January.
• Keep transaction histories, especially if you may want to use the counter-evidence scheme.
• Crypto tax software can help produce reports, but you remain responsible for what you file.

What is changing: the planned new Box 3

The Dutch government wants to replace the deemed-return system with a tax on actual returns, the “Wet werkelijk rendement box 3”, intended to take effect on 1 January 2028. The House of Representatives (Tweede Kamer) has passed the bill; the Senate (Eerste Kamer) still had to deal with it as of October 2026, and an amendment (novelle) was proposed in autumn 2026.

Under the proposals as they stood in October 2026, directly held crypto-assets would, at least initially, fall under a capital-growth tax (“vermogensaanwasbelasting”): yearly value changes would be taxed even if you did not sell, with losses able to be carried forward. Other assets such as shares and crypto ETPs would move to a tax on realised gains, and the government indicated a wider switch could follow around 2030. This is not final law. Details may still change, so treat anything you read about 2028 as provisional.

Summary

• For most private individuals, crypto is a Box 3 asset, valued on 1 January.
• In 2026, other assets have a deemed return of 6.00%, taxed at 36% above a tax-free allowance of €59,357 per person.
• If your actual return was lower, the counter-evidence scheme may help.
• Business-like activity or crypto received for work can fall in Box 1.
• A new system based on actual returns is planned for 2028 but not yet final.

Sources: Belastingdienst (box 3 figures 2026, provisional assessment 2026, aangifte guidance), Rijksoverheid (plans for actual-return Box 3), Eerste Kamer (bill 36.748), Belastingdienst information on DAC8. Information as of October 2026. Not tax advice.

Tools that can help with your crypto tax report

Crypto tax software can import your transactions from exchanges and wallets and generate an overview you can use for your Dutch Box 3 declaration. One option that supports Dutch tax reports is Divly. Another option is Koinly, which also supports Dutch tax reporting and can import data from exchanges and wallets. These are affiliate links: we may earn a commission if you buy through them, at no extra cost to you. See our Affiliate Disclosure.

Whatever tool you use, always check the figures yourself before filing. If you are unsure, consult the Belastingdienst or a tax adviser.