NLIncome tax · 2026

🇳🇱 Netherlands Capital Gains Tax (Box 2 / Box 3)

Calculate your Netherlands capital gains tax (box 2 / box 3) for the 2026 tax year. Get an instant breakdown of tax bands, rates, deductions, social contributions, and your net take-home pay.

Your details

Gross annual salary

€

Substantial Interest (5%+ Shareholding)Check this if you hold 5% or more of a company (aanmerkelijk belang). This places the gain in Box 2, where actual gains are taxed at 24.5%/31%. Otherwise, Box 3 deemed return rules apply.

Holding Period (months)

Tax year

2026Current

Estimates only. Calculations run in your browser. This is not financial advice — confirm with a qualified adviser before acting.

Net amount

€36,482.10

Effective rate33.7%

Marginal rate2%

Net amount €36,482.10Income tax €18,517.90

Income tax breakdown

€18,517.90

BandRateIn bandTax

Box 3 Flat Rate (36% on deemed return of €51.438,6)36%€51,438.60€18,517.90

Gross annual salary€55,000.00

Income tax− €18,517.90

Net amount€36,482.10

Estimates for the 2026 tax year. Last updated 2026-01-01. This is not financial advice — confirm with a qualified adviser before acting.

Important notes

The Netherlands does not tax actual capital gains in Box 3. Instead, a deemed (fictional) return on your net assets is taxed at 36%. The actual gain you entered is used to estimate the equivalent Box 3 tax.
Box 3 tax-free capital is €59.357 per person (€118.714 for fiscal partners). The deemed return rate for investments is 6.00% and for savings 1.28%.
If you hold less than 5% of a company, your investment falls under Box 3. Select "Substantial Interest" if you hold 5% or more.