Crypto tax in the Netherlands
Rules verified in September 2026.
Short term
Not taxed (Box 3: ≈2.16%/yr of wealth)
Long term
Not taxed (Box 3: ≈2.16%/yr of wealth)
Threshold
Allowance: €59,357 (2026)
Annual allowance
Not applicable
Cost method
Not applicable (no capital gains tax)
Legislation
Wet IB 2001, hoofdstuk 5 (Box 3); Wet tegenbewijs box 3
In short
The Netherlands does NOT tax realised capital gains: crypto falls under Box 3 (wealth), taxed at 36% on a deemed return of 6.00% (2026), in practice 2.16% of the value held on 1 January, above the €59,357 allowance per person. If the actual return is lower, you can prove it and pay on the actual figure. The reform taxing actual returns (36%, including unrealised gains) has passed the Tweede Kamer but not yet the Eerste Kamer; target date 1 Jan 2028.
Key points
- 36% on a deemed 6.00% (≈2.16% of wealth/year)
- Realised capital gains are NOT taxed directly
- Allowance: €59,357 per person (€118,714 for tax partners), 2026
- Crypto declared at its 1 January value: what the tax office needs is a snapshot of the portfolio on that day, not an order history
- Counter-evidence: if the actual return is lower, the actual return is taxed
- ChainFolioAI records the portfolio value every day; on Pro you see the last 365 days, so export the 1 January value early in the year
- 2028 reform (actual returns, incl. unrealised gains): passed the Tweede Kamer, pending in the Eerste Kamer (vote postponed; 2028 date uncertain)
Frequently asked questions
How much tax do you pay on crypto in the Netherlands?
Not taxed (Box 3: ≈2.16%/yr of wealth). The Netherlands does NOT tax realised capital gains: crypto falls under Box 3 (wealth), taxed at 36% on a deemed return of 6.00% (2026), in practice 2.16% of the value held on 1 January, above the €59,357 allowance per person. If the actual return is lower, you can prove it and pay on the actual figure. The reform taxing actual returns (36%, including unrealised gains) has passed the Tweede Kamer but not yet the Eerste Kamer; target date 1 Jan 2028.
Is there an annual allowance on crypto gains in the Netherlands?
There is no allowance on gains, because gains are not taxed. There is the Box 3 wealth allowance: €59,357 per person in 2026 (€118,714 for tax partners).
Which method is used to match buys and sells?
It depends on the country: FIFO (the first unit bought is the first sold) in Portugal, Spain, Germany or Belgium; weighted average cost in France, Luxembourg or Brazil; LIFO in Italy; the Section 104 pool in the UK. ChainFolioAI applies the chosen country's method to your history (in some countries with a simplification, stated on this page) and exports the result.
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 the country's method (FIFO, average cost, LIFO…), 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. ChainFolioAI is not an exchange or a crypto-asset service provider and does not report your data to any tax authority: reporting duties (DAC8, CARF) fall on exchanges. The reports you export are yours alone.