The Netherlands does not tax your crypto gain.
Box 3 taxes a deemed return on the value of what you held at 00:00 on 1 January. One instant decides the whole bill. Sell everything at a profit in March and the tax is the same; lose it all in February and the tax is the same. Type a realised gain into the box below and watch the number refuse to move.
One per line:
asset, quantity, value in euro on 1 January. Use the rate on
the platform you actually held it on.
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Change it to anything you like. The tax beside it will not move, because the Dutch return never asks the question.
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Nine countries, and the widest spread is in Denmark
Does not tax gains at all. A deemed return on the 1 January value, with a counter-evidence rule whose «actual return» counts unrealised change, allows no costs, and cannot go below zero.
The widest spread of all: a gain is personal income in box 20 at up to 53 %, a loss is a deduction in box 58 worth about 26 %, and as a rule they do not offset each other at all. Work out the Danish boxes →
A deemed acquisition COST — 20 % of the sale price, 40 % after ten years — taken whenever it beats the real one. Work out the Finnish deduction →
Whole gain taxed, only 70 % of a loss deductible, one average cost per asset. Work out the Swedish K4 →
A slice of what the whole portfolio cost, and swaps between digital assets are not disposals. Work out the French formula →
Pooled per asset, with same-day and next-30-day acquisitions matched first. Work out UK pooling →
One adjusted cost base across every account, and superficial losses denied. Work out Canadian ACB →
FIFO parcels with a twelve-month clock, half the gain discounted after losses. Work out the Australian discount →
Individual lots, wallet by wallet since Rev. Proc. 2024-28. What your broker reports →
There is nothing to harvest in box 3
Box 3 taxes a deemed return on what you held at 00:00 on 1 January. Realising a loss in October changes nothing about the year just taxed, and the only thing a December sale moves is next year's peildatum value. The American habit of selling in the last week of the year has no Dutch equivalent. Work out what you are holding at a loss →
Questions
Does the Netherlands tax my crypto profit?
No. Box 3 taxes a deemed return — a fixed percentage of what you held at 00:00 on 1 January — and what you did during the year does not enter it. Sell everything at a profit and the tax is unchanged. Lose the lot in February and the tax is unchanged. A tool that hands you a capital gain here has answered a question the return does not ask, and the number is not an approximation of the Dutch one: there is nothing for it to approximate.
Which category does crypto fall into?
«Overige bezittingen» — investments and other assets — not bank balances. That matters more than it sounds: for 2025 the deemed percentages are 5,88 % for other assets against 1,37 % for savings, so putting crypto in the wrong column changes the answer by a factor of about four.
What are the percentages?
For 2025: 1,37 % on bank balances, 5,88 % on investments and other assets, 2,70 % deducted for debts, a tax-free allowance of € 57.684 per person, and 36 % tax on the result. For 2026: 1,28 %, 6,00 %, 2,70 %, an allowance of € 59.357, and the same 36 %. These are published per year and this page refuses years it has not got rather than extrapolating them.
What is the tegenbewijsregeling?
After the Hoge Raad rulings you may show that your ACTUAL return was lower than the deemed one and be taxed on the actual figure instead. It is worth understanding that this actual figure is still not a capital gain.
How is «werkelijk rendement» different from a capital gain?
Four ways, and each of them catches people. It includes UNREALISED value change over the calendar year, so a coin you still hold counts. Costs are not deductible — trading fees, custody, none of it — with interest on a box 3 debt as the exception. A negative result is set to zero and cannot be carried to another year. And the comparison is made on your whole estate WITHOUT the tax-free allowance, which is what turns it into a real decision rather than an obvious one.
If I lost money, do I get relief?
Not beyond nil. A negative actual return is set to € 0, so the counter-evidence rule can take your box 3 tax down to nothing but never below it, and the loss does not travel to another year. Every other jurisdiction in this family carries losses forward in some form; this one does not have losses to carry.
Can I move my crypto out before 1 January?
Assets moved out of box 3 around the reference date and back within three months are looked through — peildatumarbitrage. We cannot see intent, so this page names the rule and does not model it.
What about mining, or trading a lot?
Those leave box 3. Mining, and trading that goes beyond normal asset management, are box 1 — earned income or business profit — and that is a question about how you operate rather than about your ledger. Not decided here, and it should not be decided by software.
Is anything uploaded?
No. This page computes entirely in your browser.
Run it on your real history
The full engine reads your exchange exports and public addresses and can tell you what you held on any 1 January, with the source row behind each figure. Free to see the answer.