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Capital gains tax in Netherlands 2026
Sell shares, funds or a second home at a profit and the gain itself is untaxed — the Netherlands has no capital gains tax for private investors. What you pay instead is the annual Box 3 charge: 36% of a deemed return (a fixed 6.00% for investments in 2026) on wealth above €59,357.
The exceptions: gains on stakes of 5%+ are Box 2 income at 24.5%/31%, and business asset gains are Box 1 income.
From 2028 the government plans to tax actual gains and returns — the deemed system is on borrowed time.
At a glance
- top rate
- 31% (Box 2 stakes); 0% on other realised private gains
- entry band
- Box 3 charge ≈ 2.16% of investment value a year (36% × 6% deemed)
- tax year basis
- Calendar year; Box 3 values at 1 January
- filing deadline
- 1 May return
- residency basis
- Residents: worldwide assets; foreign property exempted with progression
- regime flag
- Exit tax preserves Box 2 claims when shareholders emigrate
Rates
Capital gains by asset type (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% on the gain | Holdings taxed in Box 3 instead | Shares, funds, crypto, second homes held privately below 5% stakes |
| 24.5% / 31% | Realised gain (with dividends, per year) | Substantial shareholdings of 5%+ — 24.5% to €68,843, 31% above |
| Box 1 rates (to 49.5%) | Realised gain | Business assets and gains of professional traders |
| 0% | — | Your main home — outside Box 3 entirely; a small imputed income applies instead |
Thresholds & allowances
- Box 3 tax-free base€59,357 per person (double for fiscal partners)
Applies to total net wealth before any deemed return is charged
- Business succession & mergersRollover relief
Family continuation of a business and share-for-share exchanges defer Box 2 gains
Residency
Residency trigger
Residents face Box 3 on worldwide assets (foreign real estate exempted with progression) and Box 2 on worldwide substantial stakes; emigrating with a 5%+ stake triggers a preserved exit assessment collected if you later sell or distribute.
Non-resident treatment
Non-residents pay no Dutch tax on gains except on substantial shareholdings in Dutch companies (Box 2) and are taxed in Box 3 only on Dutch real estate.
Notes
- Because gains are untaxed, losses on private investments buy no relief either — Box 3 charges wealth in good years and bad, though the rebuttal scheme caps it at your actual return.
- Box 2 losses offset Box 2 income first; 24.5% of any unused excess converts into a credit against Box 1 tax.
- The 2028 reform (passed by the lower house) would tax actual returns — including unrealised gains for some asset classes — at a flat 36%.
- Dutch real estate always stays in the Dutch net, whoever owns it.
FAQ
Does the Netherlands tax capital gains on shares?
Not for private investors below 5% — realised gains are tax-free. The annual Box 3 charge (36% of a roughly 6% deemed return above €59,357 of wealth) is the substitute, and 5%+ stakes pay Box 2 rates of 24.5%/31% on real gains.
Is my home taxed when I sell it in the Netherlands?
No — the main home sits outside Box 3 and sale gains are untaxed. While you own it, a small imputed income (up to 0.35% of official value, more above €1.35 million) is added to Box 1.
Figures: tax year 2026, compiled from public sources. Not tax advice.