How is my Box 3 income calculated with the notional return?
When calculating your Box 3 income, we assume the actual distribution of the various types of assets you have: bank balances, investments and other belongings and debts. In doing so, we assume that you achieved a certain return. Find out how that works.
When calculating using the notional return, we assume the actual assets you have. These are the assets you declared in your tax return. We use notional returns that are close to the actual rates of return for savings or investments. For example, the rates for savings are much lower than for investments. You can find the rates of return per year and type of asset in the table below.
| Type of asset | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Savings | 1.37% | 1.44% | 0.92% | 0.00% | 0.01% | 0.04% | 0.08% | 0.12% | 0.25% |
| Investments/other assets | 5.88% | 6.04% | 6.17% | 5,53% | 5.69% | 5.28% | 5.59% | 5.38% | 5.39% |
| Debts | 2.70% | 2.61% | 2.46% | 2,28% | 2.46% | 2.74% | 3.00% | 3.20% | 3.43% |
Legal redress for the old calculation method
This calculation method for Box 3 income was developed after the Supreme Court (Hoge Raad) ruling on 24 December 2021 and replaces the previous Box 3 calculation method. The previous method is now referred to as the old method. The current calculation of Box 3 income offers legal redress to:
- People participating in the Massaal Bezwaar procedure for the years 2017 to 2020
- People who on 24 December 2021 did not yet receive a final assessment for the years 2017 to 2020
- People who did receive assessments on 24 December 2021, but which were not yet final and conclusive
- People with Box 3 income in the years 2021 and 2022
Sometimes, the old method is more beneficial for you than the legal redress. In the old method, we always assumed that you used part of your assets for savings and another part for investments. We calculated the notional return based on this. If the old method is more beneficial for you, we will automatically apply it in your final assessment.
From 2023, we calculate using the Overbruggingswetgeving
From 2023, the calculation of your Box 3 income is based on the Overbruggingswetgeving (Bridging Legislation). The Overbruggingswetgeving is the same as the legal redress, with a few small changes and improvements. This method applies from 2023 to anyone with Box 3 income.
Calculation examples per year
- View 2025 explanatory notes and examples
- View 2024 explanatory notes and examples
- View 2023 explanatory notes and examples
- View 2022 explanatory notes and examples
Your actual return might be more beneficial than the notional return
According to the rulings of the Supreme Court (Hoge Raad) in June 2024, we are required to assume your actual return if it is lower than the notional return.
You will receive a letter from us asking you to report your actual return for 2017-2024 to us. From 2025 onwards, the actual return will be included in your income tax return.
If you report your actual return to us, you will never pay more tax than you would with the notional return. We always use the calculation that is most beneficial for you.