One tax-free amount for everything
The heffingsvrij vermogen of €59,357 (2026) applies to your total box 3 assets minus debts, not to each type of asset. Crypto, savings, investments and other assets share it.
How the share works
The Belastingdienst first works out the deemed return on each type of asset, then taxes only the part of it that matches your assets above the tax-free amount. Assets with a higher deemed percentage, such as crypto at 6%, therefore weigh more than savings at 1.28%.
Example
€40,000 of savings and €60,000 of crypto on 1 January 2026. Deemed return: €512 on the savings (1.28%) plus €3,600 on the crypto (6%) = €4,112. Your base is €100,000; minus €59,357 leaves €40,643, so 40.64% of the deemed return is taxed: about €1,671 of box 3 income and about €602 of tax.
Fiscal partners
Fiscal partners have €118,714 together and may divide the base between them in any way, as long as the two parts add up to 100%.
In Compass-Alpha
Type your savings, shares, ETFs and other investments, and any box 3 debts, in the tax overview for each year: the estimate then uses the shared tax-free amount instead of giving it all to your crypto.