Crypto taxes in the Netherlands — Box 3 wealth tax.
The Netherlands taxes crypto as part of the Box 3 wealth regime — you pay on the value of your holdings, not on gains when you sell. Taxxy calculates your year-end balance automatically.
Prefer a step-by-step walkthrough? Read the full Netherlands guide →
Tax Rates
Box 3 wealth tax (notional return on asset value)
The Netherlands uses a unique wealth tax system (Box 3) that taxes the deemed (notional) return on your assets — not the actual capital gains when you sell. Your crypto holdings are valued on 1 January each year, and you pay tax on a deemed return applied to that value. The effective rate varies annually based on the deemed return percentage set by the government. In 2024, the deemed return for investments was approximately 6.04%, taxed at the 36% Box 3 rate, giving an effective rate of around 2.17%. Importantly, there is NO capital gains tax when you sell crypto — you only pay on your holdings value.
The Box 3 system is undergoing reform following the 'Kerstarrest' Supreme Court ruling. The government is transitioning to an 'actual return' system. Check the latest Belastingdienst guidance for 2024/2025 figures.
What's taxable
Taxable vs non-taxable events in Netherlands
Taxable events
- Holding crypto valued above €57,000 on 1 January (Box 3 wealth tax)
- Large crypto holdings may require additional disclosure
Not taxable
- Selling crypto for euros — NO capital gains tax
- Trading crypto-to-crypto — NO CGT on disposal
- Staking rewards (treated as part of Box 3 wealth)
Tax Forms
Forms you'll need to file
Annual income tax return. Crypto holdings are declared in Box 3 (savings and investments). You report the total value of your crypto holdings as of 1 January. Tax is calculated on the deemed return.
Taxxy calculates your crypto holdings value at 1 January and provides a Box 3 summary ready to enter in your IB aangifte. No disposal reporting required.
How it works
From transactions to tax report in 3 steps
Connect your exchanges
Link Bitvavo, Binance, Kraken, Coinbase, and 50+ other exchanges via API or CSV. Taxxy imports your full transaction history.
Taxxy calculates your 1 January balance
We calculate the EUR value of all your crypto holdings on 1 January of each tax year using accurate historical prices. This is your Box 3 asset value.
Download your Box 3 summary
Get a Box 3 wealth summary showing your 1 January holdings value per asset — ready to enter in your IB aangifte or hand to your belastingadviseur.
FAQ
Common questions about crypto tax in Netherlands
Hoef ik belasting te betalen als ik crypto heb verkocht?
Nee, niet over de verkoopwinst zelf. In Nederland betaal je over de waarde van je crypto-bezittingen op 1 januari (Box 3), niet over de gerealiseerde winst. Je hoeft dus geen vermogenswinst te belasten bij verkoop.
What is the €57,000 tax-free threshold?
The heffingsvrij vermogen (tax-free allowance) for Box 3 is €57,000 per person (€114,000 for fiscal partners) in 2024. If your total Box 3 assets (savings + investments + crypto) are below this threshold, you pay no Box 3 tax.
How does the Box 3 reform affect crypto?
Following the Supreme Court ruling (Kerstarrest), the Dutch government is moving from deemed-return to actual-return taxation in Box 3. This transition is ongoing. Taxxy monitors these changes and will update its calculations once the new regime is finalised.
Is Bitvavo supported?
Yes. Bitvavo is the largest Dutch crypto exchange and Taxxy fully supports both API connection and CSV import from Bitvavo.
Latest updates
Recent tax-law developments in the Netherlands
- Form updated: Aangifte inkomstenbelasting box 3 (Netherlands)2026-07-27 · belastingdienst.nl
Tracked automatically from official and news sources — not tax advice.
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