Crypto tax in the Netherlands (2026): rules, rate and deadlines

What is taxed

Box 3 taxes your total assets on 1 January, crypto included, through an assumed return. Your actual gains during the year are not taxed separately.

Rate

An assumed return of 6% on crypto (2026), taxed at 36%.

Not taxed

€59,357 of assets per person (2026), double with a fiscal partner, shared with savings and investments. Selling during the year is not taxed separately.

Holding period

None: only the value on 1 January counts. A move to taxing real returns is planned for later years.

Where to declare

Your income tax return, box 3, under other assets. If your real return was lower, you can prove it (counter-evidence scheme).

Key dates

Reference date: 1 January. The return is due by 1 May of the following year.

Short answers on crypto tax in the Netherlands, each checked against the official texts.

• How crypto is taxed in the Netherlands: box 3In the Netherlands you do not pay tax per sale. Crypto sits in box 3 with your savings and investments, and the tax is based on a deemed return on its value on 1 January.
• The 1 January value: what counts for your Dutch returnBox 3 looks at what you owned at the start of 1 January. Which value to use for crypto, and why buying or selling during the year does not change that year's tax.
• The box 3 allowance: crypto, savings and investments togetherThe €59,357 tax-free amount is not per type of asset. How crypto, savings and investments share it, with a worked example for 2026.
• Actual return instead of the deemed returnIf your real return was lower than the deemed return, you can report your actual return. What counts for crypto, what you need and when it helps.
• The new box 3 law: what may change for crypto from 2029The Wet werkelijk rendement box 3 would tax actual returns, including yearly value changes. Where the bill stands and what it would mean for crypto.
• Where crypto goes in your Dutch tax returnCrypto has its own line in the return: Cryptobezittingen. Where to find it, what to fill in and what to keep as proof.

Step by step: how to download your history from each exchange the tax overview reads.

• Bitvavo
• Kraken
• Coinbase
• Binance
• Revolut
• Bybit
• Crypto.com
• Bitpanda
• OKX

• Belastingdienst · Moet ik aangifte doen en belasting betalen over mijn crypto's?Crypto in box 3: the value on 1 January, the tax-free allowance, the assumed return of 6% for 2026 taxed at 36%, and the option to report your actual return.