Netherlands Cryptocurrency Tax
Detailed cryptocurrency tax rates and rules for Netherlands in 2026.
Cryptocurrency held as personal investment is taxed under Box 3 as part of the deemed return system. The value of crypto holdings on January 1 is included in the net asset calculation, and a deemed return is taxed at 36%. For 2023 onwards, crypto is classified in the 'other assets' category with a higher deemed return percentage than savings. Actual gains or losses are not directly relevant; the tax is on the deemed return on the value of holdings.
Crypto Tax Status
Taxed
Treatment
Box 3 deemed return (savings and investments)
Additional Notes
If cryptocurrency activity constitutes a business (e.g., professional trading, mining as a business), it is taxed under Box 1 at progressive rates up to 49.5%. For substantial shareholdings in crypto-related companies, Box 2 rates apply. The Netherlands requires crypto service providers to register with De Nederlandsche Bank (DNB). The reform of Box 3 may change how crypto is taxed in the future, potentially moving to taxation of actual returns.
How Netherlands Crypto Tax compares
Netherlands taxes cryptocurrency gains. 68 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
