How do I compare deemed and actual returns in Dutch box 3?
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Detailed explanation, checklist and sources
For Dutch box 3, comparing interest or one loss-making investment alone is insufficient. Actual return covers all box 3 assets and liabilities over the calendar year. The Belastingdienst uses the more favourable permitted outcome. This preparation does not calculate a personal assessment.
On this page
1. Choose the year and situation
Record the tax year, assessment type and any letter. This concerns private assets under Dutch box 3. Your main home and business assets follow different rules. Foreign assets, emigration or uncertain classification require separate assessment.
2. Collect both sets of information
For the deemed return, collect values of bank balances, other assets and debts on 1 January. Also collect annual statements, interest, dividends, rent, purchases, sales and value changes throughout the calendar year. A year-end balance or realised sale profit alone is insufficient.
3. Check the deemed return
The deemed method uses percentages per asset category, a debt threshold and a tax-free asset allowance for the relevant year. Use that year’s official calculation. The provisional 2026 assessment uses deemed returns; bank-balance and debt percentages become final only in early 2027. Actual return for 2026 is known only after the year ends.
4. Calculate the complete actual return
Actual return includes income and increases or decreases in value, even without a sale and for assets acquired during the year. No tax-free asset allowance applies. Gains and losses are combined within the same calendar year; a negative total becomes zero and cannot be carried to another year. Costs are generally not deductible. Interest on box 3 debts is an exception; special conditions apply to a reported investment increasing the WOZ value. From 2026 an addition for personal use of a second property may also apply: record days of availability, letting and unusable construction work. For that addition you may choose annual economic rental value or 5.06% of the WOZ value, apportioned to days when the property is available for your own use. For 2026 use the WOZ reference date of 1 January 2025. Available days count even when you are absent; days let or leased out, or unusable during construction or renovation, do not.
5. Choose the official route
From tax year 2025 you may report actual return in your income-tax return. For 2024 or earlier use Opgaaf werkelijk rendement, but first check eligibility for that year and the deadline in your letter. Not every old year is automatically open. The provisional 2026 assessment does not yet use actual return; comparison follows in the 2026 return.
Belastingdienst — fictief rendement ↗
Belastingdienst — werkelijk rendement ↗
Belastingdienst — voorlopige aanslag box 3 2026 ↗
Belastingdienst — jaargebonden checklist werkelijk rendement ↗
6. Keep evidence and check the result
Complete the official return or statement in full; the Belastingdienst selects the more favourable result. Check tax-partner details and keep the calculation and supporting records locally. A lower result does not automatically reopen an expired objection period. For uncertain valuations, foreign assets or expired deadlines, consult a tax adviser or our assistance route.
Belastingdienst — werkelijk rendement ↗
Belastingdienst — jaargebonden checklist werkelijk rendement ↗
May I report only my loss on shares?
No. Actual return covers all box 3 assets and liabilities within the same calendar year. Interest and other income can offset the loss. A negative total becomes zero; carrying losses to another year is not allowed.
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Belastingdienst — fictief rendement ↗Belastingdienst — werkelijk rendement ↗Belastingdienst — voorlopige aanslag box 3 2026 ↗Belastingdienst — jaargebonden checklist werkelijk rendement ↗Sources may be in Dutch. General information about Dutch law, not individual legal advice.