Box 3 Heffingsvrij Vermogen

Box 3 Heffingsvrij Vermogen (tax-free wealth allowance) is the Dutch tax-free threshold for savings and investments under Box 3 taxation. This exemption amount is deducted from your total Box 3 assets (savings, investments, second properties) before calculating deemed returns and the corresponding 36% tax.

For 2026, the tax-free allowance is €51,396 per individual, or €102,792 for fiscal partners (married couples or registered partners). Only assets above this threshold are subject to Box 3 tax. The allowance has been reduced in recent years (it was €57,684 in 2025) and is expected to continue adjusting. Couples benefit significantly because each partner receives the full allowance, effectively doubling the tax-free amount. This exemption helps protect modest savers from wealth taxation.

Real-World Example If Diana has €80,000 in savings and investments and no partner, she subtracts the €51,396 exemption, leaving €28,604 subject to Box 3 tax. If Diana and her husband together have €120,000 in assets, they subtract €102,792 (combined exemption), leaving only €17,208 subject to Box 3 tax, significantly reducing their tax burden compared to filing individually.