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Change in box 3, tax on capital and assets in 2021

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: 1 January 2021

What changes?

If you own capital or assets with a value of up to €50,000 (or €100,000 with your fiscal partner), you will no longer pay the box 3 tax over those assets. The overall tax rate will increase from 30 to 31%. As a result of this adjustment, everyone with savings or invested capital up to €220,000 will pay less box 3 tax from 2021.

For whom?

  • Everyone with savings or investments

When?

The change is expected to come into force on 1 January 2021.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or the Staatscourant External link(in Dutch).

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Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO

This information is provided by

Netherlands Enterprise Agency, RVO