Crypto Tax in the Netherlands: How Box 3 Works in 2026

How is crypto taxed in the Netherlands?

Crypto in the Netherlands is taxed in Box 3, as part of your savings and investments. The Belastingdienst does not look at the profit you make when you sell. It looks at the value of all your assets minus debts on 1 January (the reference date), applies a fixed notional return to the part above the tax-free allowance, and taxes that return at 36%.

Selling bitcoin at a profit therefore triggers no separate tax, and a trading loss is not deductible. The Belastingdienst compares crypto with foreign currency: buying and selling it is investing and speculating on price gains. That falls in Box 3 unless it turns into work (see when does crypto fall in Box 1?).

In the tax return, tick ‘Cryptobezittingen’ (crypto assets) on the ‘Bank accounts and other assets’ screen and enter the value on 1 January. For 2024 and earlier, crypto went under ‘Other assets’.

How much tax do you pay on crypto in 2026?

In 2026 you effectively pay 2.16% tax on crypto above the tax-free allowance: 36% of a notional 6.00% return. This applies once your total Box 3 assets exceed €59,357, or €118,714 with a fiscal partner. The 2026 rate for crypto and other investments is final. The rates for bank balances and debts are provisional and are fixed in early 2027.

The category matters. Crypto counts as ‘investments and other assets’, not as bank balances, and the Belastingdienst makes no exception for stablecoins. Holding savings in a euro stablecoin such as EURC means a 6.00% notional return instead of the 1.28% for money in a bank account.

Worked example: Box 3 tax on crypto

A single person with €40,000 in crypto and €25,000 in savings on 1 January 2026 pays about €85 in Box 3 tax. The Belastingdienst calculates it in steps:

1. Notional return: €25,000 × 1.28% = €320 on savings, plus €40,000 × 6.00% = €2,400 on crypto. Total €2,720.
2. Return base (assets minus debts): €65,000.
3. Taxable base: €65,000 − €59,357 allowance = €5,643.
4. Share of the return base: €5,643 / €65,000 = 8.68%.
5. Box 3 income: 8.68% × €2,720 = €236.10.
6. Tax: 36% × €236.10 = €85.00.

With €150,000 in crypto and nothing else, the notional return is €9,000, the share above the allowance is 60.43%, and the tax is 36% × €5,438.70 = €1,957.93. Try your own numbers in the calculator at the top of this page.

Which value of your crypto do you report?

You report the value of your crypto at 00:00 on 1 January, at the rate on the exchange platform you use. This covers coins on exchanges as well as crypto in your own wallet, on a hardware wallet or in DeFi protocols. Keep a screenshot or export of balances and rates around New Year.

• Several platforms: add up the value per platform, each at that platform’s rate.
• Self-custody: use the rate of the platform where you normally trade the coin.
• Lost access: crypto you can no longer reach remains an asset. According to the Belastingdienst’s Box 3 knowledge group, it is then valued at what the most interested buyer would pay, which can be nil if you can show you no longer have access.
• Children: a minor’s crypto is added to the parents’ or guardians’ assets.

When does crypto fall in Box 1?

Crypto falls in Box 1 when you earn income from it through work that goes beyond normal investing. That means income from other work or business profit, and salary paid in crypto.

• Trading with extra work: the Belastingdienst treats buying and selling as investing. If you often earn extra income through additional work on top of investing, you must report that income.
• Mining: the Belastingdienst says you usually don’t need to report mining proceeds, because electricity and hardware costs rarely leave a profit. That changes when proceeds exceed costs. Mined coins still count in Box 3.
• Salary in crypto: crypto paid by an employer is wages in kind. The employer converts it to euros at the moment you receive it.

Ordinary staking and lending rewards are treated in practice as a Box 3 return: they raise your assets on the next reference date. If your activity may go beyond normal asset management, speak to a tax adviser.

Can you pay less by reporting your actual return?

Yes. If your actual return was lower than the notional return, you can report it from the 2025 tax return onwards, and the Belastingdienst uses the lower amount. This is set out in the Box 3 rebuttal act (Wet tegenbewijsregeling box 3), which followed rulings by the Dutch Supreme Court. For 2024 and earlier, you use the form ‘Opgaaf werkelijk rendement’.

The actual return is more than realised profit. Changes in value count even if you sell nothing. You need the value of your assets on 1 January and 31 December, plus your total purchases and sales during the year. Three rules apply:

• There is no tax-free allowance: the actual return is measured on all your Box 3 assets.
• Gains and losses within the year are netted. If the total is negative, your Box 3 income is zero. A loss cannot be carried to another year.
• Transaction costs are generally not deductible.

For crypto this matters most in falling years. If your crypto was worth €40,000 on 1 January and €30,000 on 31 December, with no trades, your actual return on crypto is −€10,000. If that makes your total actual return negative, you pay no Box 3 tax that year. In a rising year, the notional return is often the cheaper option for crypto.

What does DAC8 mean for crypto holders?

Under the EU’s DAC8 directive, crypto service providers have reported customer, transaction and balance data to the Belastingdienst since 1 January 2026. The first report covers calendar year 2026 and is due by 31 January 2027, followed by an annual report.

The Belastingdienst says nothing changes for you: you report your crypto as before. The difference is that the tax authority can now match your return against what exchanges report. Anyone who left crypto out of earlier returns can still correct those returns before the Belastingdienst raises it.

What changes from 2028?

The Dutch government wants to tax Box 3 on actual returns from 2028, but the law has not been passed. The House of Representatives approved the Box 3 actual return act (Wet werkelijk rendement box 3) on 12 February 2026. The Senate has postponed its vote until it has dealt with an amending bill.

That draft amendment has been with the Council of State since October 2026. Under the draft, gains on shares and other financial instruments would be taxed only when sold. Crypto held directly would, for now, be taxed on accrual from 2028: unrealised gains would be taxed every year, at 36%. A switch to taxing crypto on sale is planned from 2030. Until the Senate votes, this can still change. CoinScoop will update this guide once there is a decision.

Frequently asked questions

Sources

• Belastingdienst, Moet ik aangifte doen en belasting betalen over mijn crypto’s? (Dutch)
• Belastingdienst, Cryptobezittingen (zoals bitcoins) (Dutch)
• Belastingdienst, How is my Box 3 income calculated on my provisional assessment 2026?
• Belastingdienst, Wat is mijn werkelijk rendement? (Dutch)
• Box 3 knowledge group, KG:202:2026:5 Inaccessible crypto and Box 3 (Dutch)
• PwC, Crypto providers required to share data from 2026 (Dutch)
• Dutch Senate, Oral consultation on Box 3 (6 October 2026, Dutch)

See also the euro stablecoins issued under MiCA and the full stablecoin list.