Tax
Crypto and tax in the Netherlands
For most private investors in the Netherlands crypto is simply wealth: you are not taxed on your gains but on a deemed return on the value you hold on 1 January. This page explains how the levy works, how to file and what you can calculate yourself with the tax calculator below. General information, not tax advice.
How crypto is taxed
Crypto falls under box 3, the Dutch levy on savings and investments. The tax office looks at the euro value of your holdings on 1 January, not at your profit or loss. Coins on an exchange, in a hardware wallet or locked in staking all count.
Only if your activity clearly exceeds normal asset management, or if you structurally earn from mining or running infrastructure, can box 1 income tax apply instead.
- Reference date: euro value on 1 January
- All wallets and platforms count, including self-custody
- The base is your wealth, not your profit
From wealth to the amount due
Add up your assets, subtract deductible debts, subtract the tax-free allowance and apply the deemed return. The box 3 rate is then charged on that return. Fiscal partners share a doubled allowance.
Because the percentages change every year, the calculator lets you enter the current figures yourself.
How the amount is built up
- 01
Crypto plus other assets on 1 January
- 02
Minus deductible debts
- 03
Minus the tax-free allowance
doubled with a partner
- 04
Deemed return on the remaining base
- 05
Box 3 rate on that return
Filing step by step
There is no separate crypto field in the return. You enter the euro value under other assets in box 3 and keep evidence of balances and rates.
Filing in five steps
- 01
List every account and wallet
- 02
Record the balance per coin on 1 January
- 03
Convert to euros at that day's rate
- 04
Add to other assets in box 3
- 05
Keep exports and rate sources for five years
Staking, airdrops and rewards
Rewards and airdrops you hold on the reference date are part of your wealth and count in box 3. Professional validator operations can be taxed as income instead.
Inputs
Result
Taxable base
€ 17.316
Deemed return
€ 1.046
Estimated tax
€ 376,52
Effective rate
+0.50%
These outcomes are a worked example based on your input and public market data. Not investment or tax advice.
Frequently asked questions
How much tax do I pay on crypto in the Netherlands?
Not on your gains, but a deemed return on your wealth above the tax-free allowance. The calculator on this page works out the amount with the percentages you enter.
Do I have to declare crypto if I did not sell?
Yes. Box 3 looks at holdings on 1 January, not at transactions.
Do coins in my own wallet count?
Yes, self-custody makes no difference.
What if the price crashes after 1 January?
For that tax year the reference date is decisive, although the actual-return rule can be more favourable in some years.
Which price should I use?
A market rate from a recognised exchange on 1 January, converted to euros, from a consistent source.
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