Tax interest is also applicable to returns with income in box 3
If you file a tax return after 1 May and you have to pay tax, you pay tax interest. Also if you have box 3 income. The same rules apply to this as to all other tax returns.
See how tax interest works if you file your tax return after 1 May and owe tax, on Belastingrente betalen (Paying tax interest, only available in Dutch). In case you get a tax refund, there are also situations in which you will receive tax interest. For more information, go to Belastingrente ontvangen (Receiving tax interest, only available in Dutch).