Crypto tax in Netherlands
Rules verified in September 2026.
Short term
36% (Box 3)
Long term
36% (Box 3)
Holding period
Allowance: €59,357 (2026)
Annual allowance
Not applicable
Legislation
Wet IB 2001, Box 3
In short
The Netherlands does NOT tax realized capital gains: crypto falls under 'Box 3' (wealth), taxed at 36% on a deemed return of ~6%/year — in practice ~2.2% of the value held on 1 January, above the €59,357 allowance (2026). A reform taxing actual returns is planned for 2028.
Key points
- 36% on a deemed return of ~6% (≈2.2% of wealth/year)
- Realized capital gains are NOT taxed directly
- Wealth allowance: €59,357 per person (2026)
- Crypto declared at its 1 January value
- Reform (actual returns at 36%) planned for 2028
Calculate on your own history
The rate is only half the problem. To file, you need to match each disposal to the right acquisition under FIFO, convert to your currency at the date of each transaction, and separate short-term from long-term. ChainFolioAI does this from your transactions — connect wallets read-only or import a CSV from your exchange — and exports to PDF or Excel.
Other countries
⚠️ General information, not tax advice. Rules change and your situation may have specifics (residency, professional activity, staking, mining). Confirm with an accountant or your tax authority before filing.