Box 3 CalculatorBox 3: briefing completed, expert symposium after May recess
On March 17, the Finance Committee received a technical briefing and held an oral consultation with State Secretary Eerenberg. An expert symposium is being prepared for after the May recess. The Senate will not vote before May 2026. With the Eerste Kamer still reviewing the bill, the 2028 implementation date is increasingly uncertain — a delay to 2029 is likely. The calculations on this website are based on the current bill text and may change.
Latest updates
Senate review ongoing — 2028 increasingly uncertain
The Eerste Kamer is still reviewing the bill. The March 17 briefing is completed; an expert symposium is planned after May recess. Implementation in 2028 increasingly uncertain.
New coalition signals shift to capital gains tax
The D66/VVD/CDA coalition agreement states the long-term intention to convert Box 3 to a pure capital gains tax, replacing the controversial unrealized gains approach.
Minister Heinen wants to amend Box 3 bill
Finance Minister Heinen says the bill cannot proceed in its current form and wants to go 'back to the drawing board'. The Senate is not expected to vote before May 2026.
What's changing?
From deemed returns to actual returns
Current system (before 2028)
- Deemed returns: the tax office assumes a fixed percentage
- 1.44% on savings, 5.88% on investments
- Tax-free capital: €57,684 per person
- You may pay tax on gains you never actually made
New system (from 2028)
- Actual returns: tax on what you really earned
- Flat rate of 36% on actual returns
- Tax-free allowance of €1,800 per person
- Two categories: capital growth tax & capital gains tax