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🇳🇱 Crypto tax in Netherlands
Private crypto is part of your Box 3 wealth, valued on 1 January. Tax is charged on a deemed return (6.00% for crypto in 2026) at 36%, above the tax-free allowance. You may report your actual return instead.
| How it's taxed | Box 3 (wealth): taxed on a deemed return, not on actual sale gains.Source quote"Crypto's horen in uw aangifte bij box 3." |
|---|---|
| Deemed return | 6.00% for crypto in 2026 (5.88% in 2025, 6.04% in 2024).Source quote"Voor crypto’s is dat in 2026 6,00% (in 2025 5,88% en in 2024 6,04%)." |
| Tax rate | 36% on the deemed return (2024–2026).Source quote"Hierover betaalt u 36% belasting in 2026 (in 2025 en 2024 36%)." |
| Valuation | Value at 1 January 00:00, using the rate on the exchange platform you use.Source quote"Bereken de waarde op 1 januari 0.00 uur … volgens de koers op het gebruikte omwisselplatform" |
| Tax-free allowance | €59,357 per person in 2026 (€118,714 with a fiscal partner all year). Not applied when you use the actual-return calculation.Source quote"2026 | € 59.357 | € 118.714" / "Bij de berekening van uw werkelijk rendement hebt u geen heffingsvrij vermogen" |
| Actual return option | From 2025 you're asked whether you want to report your actual return; the Belastingdienst then uses the more favourable amount. Needs 1 Jan / 31 Dec values and total buys and sells.Source quote"dan gebruiken we het gunstigste bedrag: het fictief of het werkelijk rendement" |
| Where to report | Tick 'Cryptobezittingen' under 'Bankrekeningen en andere bezittingen'.Source quote"Vink in uw aangifte het vakje 'Cryptobezittingen' aan." |
| Exchange reporting (DAC8) | Providers must pass client and transaction data to the Belastingdienst from 1 Jan 2026; this doesn't change how you file. EU-wide, the first reports (on 2026) are due between 1 Jan and 30 Sep 2027.Source quote"Vanaf 1 januari 2026 moeten cryptodienstverleners gegevens doorgeven … heeft voor u geen gevolgen" / EU Commission: "between 1 January and 30 September 2027" |
Official sources
- Belastingdienst – Crypto's in de aangifte
- Belastingdienst – Cryptobezittingen
- Belastingdienst – Heffingsvrij vermogen
- European Commission – DAC8
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Not tax advice. General information summarised from official sources; it may be incomplete or out of date. Always check the linked official source or a qualified tax adviser.