How does the new calculation of income in box 3 work?

For the new calculation of your income in box 3, we use the actual distribution of your savings and investments, and no longer the fictitious distribution that we made. See how it works.

The difference between the old and the new calculation

With the old method, we assumed that you saved part of your assets and invested part of them. If, for example, you only had savings, we still assumed that you invested part of it. We then calculated a fictitious return on that.

The new calculation method is based on the assets you actually have. These are the assets you declared in your tax return. We use fictitious returns that are close to the actual rates of return for savings or investments. For savings, for example, this is much lower than for investments. You can find the rates of return per year and type of asset in the table below.

Box 3 income rates of return
Type of asset 2022 2021 2020 2019 2018 2017
Savings 0.00% 0.01% 0.04% 0.08% 0.12% 0.25%
Investments/other assets 5,53% 5.69% 5.28% 5.59% 5.38% 5.39%
Debts 2,28% 2.46% 2.74% 3.00% 3.20% 3.43%

Your income in box 3

Your income in box 3 is actually called income from savings and investments. If you have received a decision from us stating the income from savings and investments according to the new calculation, you can use our box 3 income tool to see how we calculated it (Dutch only).

Calculation examples per year