Mortgage and other debts in Box 3
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Vermogenswinst
€ 80.000
Box 3 Belasting (jaarlijks)
€ 3.254
Netto Winst
€ 76.746
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 59,357). 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 Belastingdienst (Dutch Tax and Customs Administration) rates and thresholds for the 2026 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 tax adviser before making financial decisions. Read our terms