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Crypto tax in Netherlands 2026
The Netherlands never taxes your crypto trades — selling, swapping and spending are all non-events. Instead, whatever you hold on 1 January counts as Box 3 wealth (your main home and 5%+ company stakes belong to Boxes 1 and 2 instead): above €59,357 of total assets, the fixed 6.00% deemed return is assumed and taxed at 36%, costing roughly 2.2% of your crypto's value each year.
If your real overall return was lower than the deemed one, the rebuttal scheme lets you pay 36% on the actual figure instead — proof is on you.
At a glance
- top rate
- ≈ 2.2% of holdings a year (36% × the fixed 6.00% deemed return)
- entry band
- 0% below €59,357 of total net assets (double for partners)
- tax year basis
- Calendar year; valued at 1 January
- filing deadline
- 1 May return
- residency basis
- Residents: worldwide holdings
- regime flag
- Actual-returns taxation planned from 2028
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 36% | Deemed return fixed at 6.00% for 2026, on 1 January value | Holdings as 'other assets' in Box 3, above the allowance |
| 0% | — | Selling, swapping or spending crypto — no capital gains tax |
| 36% of actual return | Proven real return | Rebuttal option when your true return was below the deemed one |
| Box 1 rates (to 49.5%) | Net profit / value received | Mining, staking-as-business and professional-scale trading |
Thresholds & allowances
- Tax-free base€59,357 per person
Across all Box 3 assets, not just crypto
Residency
Residency trigger
Dutch residents declare worldwide crypto at its 1 January value; where the exchange or wallet sits is irrelevant.
Non-resident treatment
Non-residents owe no Dutch tax on crypto — Box 3 catches only Dutch real estate for them.
Notes
- The source chapter does not name crypto; its Box 3 'other assets' treatment is the verified standard position of the Dutch tax authority — flagged for completeness.
- The 2026 bank-balance and debt percentages are provisional (finalised early 2027); the other-assets return is fixed at 6.00% for 2026 (2025: 5.88%).
- Structural, professional-scale trading or validation work can shift crypto into Box 1 at up to 49.5% — casual investors are safe in Box 3.
- From 2028 the proposed reform (passed by the lower house, now before the Senate) would tax actual crypto returns yearly — including unrealised value growth — at 36%.
FAQ
Do I pay tax when I sell crypto in the Netherlands?
No — disposals are untaxed. You pay annually instead: 36% on the fixed 6.00% deemed return of your 1 January holdings above the €59,357 allowance, roughly 2.2% of value per year.
What if my crypto lost money during the year?
The rebuttal scheme (retroactive to 2023) lets you pay 36% on your provable actual return across all Box 3 assets instead of the deemed one — a loss year can mean €0 of Box 3 tax.
Figures: tax year 2026, compiled from public sources. Not tax advice.