Mortgage and other debts in Box 3
Vermogenswinst
€ 80.000
Box 3 Belasting (jaarlijks)
€ 3.503
Netto Winst
€ 76.497
The Netherlands does not have a traditional capital gains tax on property. If the property is your primary residence (eigen woning), it falls under Box 1 and any profit on sale is tax-free. Investment properties fall under Box 3, where you pay tax on a deemed (notional) return based on total asset value, not on actual gains.
Box 3 is the Dutch tax category for savings and investments. The Belastingdienst assumes you earn a fixed return on your net assets (assets minus debts minus the heffingsvrij vermogen exemption of EUR 57,000). This deemed return is taxed at 36%. Your actual profit or loss does not matter for the tax calculation.
Your primary residence (eigen woning) is taxed under Box 1, not Box 3. You pay a small eigenwoningforfait (imputed rental value) added to your income, but you can deduct mortgage interest (hypotheekrenteaftrek). When you sell, any capital gain is completely tax-free. This makes owning your own home very tax-efficient in the Netherlands.
Note: Box 3 tax shown is an annual estimate based on current rates. The actual tax depends on your total Box 3 assets and debts. Consult a belastingadviseur for your specific situation.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms