31 December 2023 Add expertise tag Add service tag Add country tag
Global Mobility Services International labor and cross border assignments Tax compliance

The tax rate in Box 3

Until 2022, the 'old' regime applied. Under the 'old' regime, rather than taxing the actual income received from savings and investments, Dutch law assumed a return on investment on net assets (assets minus debt). The income from savings and investments is attributed to a savings part and an investment part (proportionally) at an effective deemed interest rate of 1.818% and 4.366% respectively for the first two brackets and 5.53% for the third bracket (percentages 2022). That outcome is subsequently assumed to be the return on investment.

From 2023, a 'new' regime applies in which the actual assets are taxed, so there is no longer an assumption on the part that is saved or invested. However, the returns are still fictitious, but are close to the actual rates of return for savings or investments. It is possible to request the Dutch tax authorities to apply the 'new' regime on final tax returns that have been submitted in the past but for which no objection was made on the Box 3 taxation. This can be done on a so-called 'ex-officio' request at the Dutch tax inspector.  

The balance of the Box 3 income is subject to a flat rate of 32% (2023). See further the section Tax rates for individuals.