How is crypto taxed in the Netherlands?

The Netherlands does not tax crypto sales the way most countries do. Crypto is part of box 3, which taxes wealth on an assumed return, so a profitable sale on its own does not trigger a bill. A reform to tax actual returns, including unrealized gains, is planned from 2028 but had not become law as of October 2026.

How does box 3 tax crypto in the Netherlands?

The Belastingdienst, the Dutch tax authority, says crypto belongs in box 3 alongside savings and investments. Holders report it under bank accounts and other assets and tick the box for crypto holdings.

The steps for 2026 are:

1. Value on January 1. Crypto is valued at 00:00 on January 1, using the price on the exchange platform the holder uses.
2. Tax-free allowance. The first €59,357 of net wealth per person is not taxed, or €118,714 for partners together.
3. Assumed return. Crypto counts as "other assets", for which the assumed return is 6% in 2026. It was 5.88% for 2025.
4. Rate. That assumed return is taxed at 36%.

Since 2025, holders whose real return was lower than the assumed one can report their actual return instead, giving values at January 1 and December 31 plus purchases and sales. The lower figure is used.

Is there capital gains tax on crypto in the Netherlands?

Not as a separate tax. Bitcoin tax in the Netherlands comes through box 3, so gains are captured only through the assumed or actual yearly return. That makes the Dutch system closer to a wealth tax than the capital gains approach used in Germany. The guide on paying tax on crypto you have not sold explains why the difference matters.

What is the Netherlands crypto tax reform for 2028?

The Actual Return in Box 3 Act would tax real yearly gains on most investments, including changes in value that have not been realized. The lower house passed it on February 12, 2026. As proposed, the rate stays at 36%, a tax-free return of €1,800 a year replaces the allowance, and losses of €500 or more can be carried forward without time limit.

The Senate postponed its vote. The cabinet planned amendments, with options such as a 35% rate, a €1,900 tax-free return and a one-year loss carryback. Dutch press reports in September 2026 said crypto in a self-custody wallet could face yearly tax on value growth from 2028, while some other holdings might be taxed only on sale. As of October 2026 the final treatment of crypto was not settled.

Do Dutch crypto platforms report to the tax authority?

Yes. Under the EU's DAC8 rules, crypto providers collect client and transaction data from January 1, 2026. The first report, covering 2026, is due to the Belastingdienst by January 31, 2027. Other countries' approaches are in crypto tax around the world.

Rules differ by country and change often. Check the tax authority or a qualified professional for your own situation.