Netherlands Capital Gains Tax
Detailed capital gains tax rates and rules for Netherlands in 2026.
The Netherlands does not have a traditional capital gains tax. Instead, investment assets are taxed under Box 3, which taxes a deemed return on net assets above a tax-free threshold (€57,000 per person, €114,000 for fiscal partners in 2024). The deemed return varies by asset class (savings, investments, debts) and is taxed at 36%. For substantial shareholdings (Box 2), actual gains are taxed at 24.5% up to €67,000 and 33% above. The Box 3 system is undergoing reform following a Supreme Court ruling (Kerstarrest) that found the old flat deemed return unconstitutional.
Standard Rate
36%
Exemptions
- Box 3 deemed return system means actual gains/losses on savings and investments are not directly taxed
- Participation exemption provides full exemption on gains from qualifying shareholdings of 5% or more for corporate shareholders
- Business succession facilities for family businesses
- Primary residence gains are generally exempt as the home is taxed under Box 1
- Small shareholdings (under 5%) are taxed under Box 3 deemed return, not on actual gains
How Netherlands Capital Gains compares
Netherlands’s capital gains tax rate of 36% is the 5th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.
