Taxes · 🇳🇱 Netherlands
Crypto and tokenized asset taxes in the Netherlands
Crypto and tokenized assets are not taxed on actual gains but in Box 3: 36% on a deemed 6.00% return on the 1 January value above €59,357 per person (2026).
Crypto
Gains
36% on a deemed return of 6.00% (Box 3, 2026), not on realised gains
Tax-free allowance
€59,357 tax-free assets per person (€118,714 for fiscal partners), 2026
Losses
Realised losses do not count separately; a lower value on 1 January simply lowers the base. If the actual return is lower than the deemed return, you can report the actual return.
Also
Value is taken on 1 January at the exchange rate of the platform used. A law to tax actual returns from 2028 passed the lower house in February 2026 but has stalled in the Senate; a 29 September 2026 letter lists four scenarios, one with a capital gains tax from 2030.
Income and tokenized assets
Staking, lending, yield
For a private investor, staking, lending and other yield are covered by the Box 3 deemed return and not taxed separately. Active or professional activity (e.g. mining or trading as a business) can fall into Box 1 instead.
Tokenized stocks, bonds, funds
Tokenized stocks, bonds, fund units and certificates are Box 3 investments like crypto: same 6.00% deemed return and 36% rate, no difference in treatment. Dutch dividend withholding tax on Dutch shares can be credited. No specific guidance on tokenized securities as such.
Tokenized gold
Gold tokens, like other investments, are Box 3 assets at the 1 January value; no specific guidance.
Filing
Tax year
Calendar year; return due 1 May of the following year
Reporting
Tick 'Cryptobezittingen' and declare the 1 January value in Box 3, including holdings on foreign platforms. The Dutch DAC8 law applies from 1 January 2026; providers report 2026 data by 31 January 2027.
Tax authority
Watch out
- Only the 1 January value counts; gains during the year are not taxed directly.
- Reporting the actual return can lower tax in bad years — keep records of all returns.
- The Box 3 system may change from 2028; nothing is decided yet.
- Bank savings use a lower deemed return (1.28% provisional for 2026) than crypto and investments.
Sources
- Belastingdienst: crypto in the tax return · belastingdienst.nl
- Belastingdienst: Box 3 calculation 2026 · belastingdienst.nl
- SRA: no clarity on Box 3 from 2028 · sra.nl
- SRA: actual-return law not yet adopted · sra.nl
- Grant Thornton: DAC8 from 1 January 2026 · grantthornton.nl
Not confirmed
- Exact Box 1 criteria for staking/mining — Belastingdienst page on this not read.
- No specific guidance on tokenized securities or gold tokens; Box 3 treatment follows from general rules.
Researched 2026-11-01 for private individuals resident in the Netherlands. Information, not tax advice — rules change; check the tax authority before you file.