This box 3 calculator is based on the old system of box 3 taxation that was in effect in 2022.
The belastingdienst assumes that you made returns on your assets, and taxes those returns. The returns are calculated based on fixed return percentages published by the belastingdienst and have nothing to do with where your money is actually invested or what your actual returns were.
The tax brackets for box 3 are based on the assumption that if you have a small amount of savings it is likely that most of your money is in a 'safe' place (like a bank account) and therefore not making much in the way of returns. At higher levels of savings they assume that the bulk if your money is invested in something like equities and making a healthy return. These assumptions are what resulted in the court case of December 2021 and the ongoing overhaul of the box 3 system. The 'Show me the math' button on this page shows you the details of the various brackets in 2022, the imaginary return percentages, and the tax at every bracket.
If you have the 30% ruling, you are exempt from box 3 taxation.
Disclaimer: I am not a tax professional. This is a hobby project. Everything you enter on this page stays in your browser. None of the figures are stored or sent to a server.
Total Assets
Add up the balances of all your accounts worldwide. Examples of account types include checking accounts, savings accounts, investment accounts, health savings accounts (HSAs), IRAs, cryptocurrency. Visit the belastingdienst site for a complete list of assets that must be disclosed. Notably, your owner-occupied residence is not considerd a box 3 asset. Second homes and rental properties do count as box 3 assets. Read the belastingdienst link for details on how to calculate the value of such properties for the purposes of a box 3 declaration.
Your assets are assumed to yield a return, and you are taxed on this imaginary return. The rate of return depends on the box3 tax bracket.
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Traditional 401ks or IRAs
If your assets above included any traditional 401k or IRA accounts, enter those balances here. Traditional (aka pre-tax) USA retirement accounts are exempt from box 3 taxation. Note that Roth (after-tax) accounts are typically _not_ exempt from box 3 taxation.
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Green Investments
If your total assets above included any green investments, enter the amount of those investments here. Certain investments (*Groene beleggingen*) are certified as being environmentally friendly. Money invested in one of these instruments is subject to a higher box 3 exemption amount and also gets a tax credit.
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Total liabilities
Visit the belastingdienst site for a complete list of liabilites that may be included for box3. Do not include mortgage debt for an owner occupied home here unless it is an interest-only mortgage (*aflossingsvrije-hypotheek*). Note that there is a threshold for liabilities, and only liabilities above the threshold will reduce your box 3 tax burden.
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Do you have a fiscal partner?
Box 3 taxes owed
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Box 3 effective tax rate
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