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 take into account 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Savings | 1.44% | 0.92% | 0.00% | 0.01% | 0.04% | 0.08% | 0.12% | 0.25% |
| Investments/other assets | 6.04% | 6.17% | 5,53% | 5.69% | 5.28% | 5.59% | 5.38% | 5.39% |
| Debts | 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 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
We are currently developing a new form allowing you to report the actual return on your assets. 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.
Is your actual return lower than the notional return we used for Box 3? If so, you may have to pay less tax or you may even receive a refund.