The Netherlands has finalised the deemed rates of return for Box 3 income for 2025, lowering the rate for bank deposits and raising it for debts, while also correcting overlooked indexation in wage tax and Caribbean Netherlands tax rules.
The Netherlands has issued Regulation No. 2026-0000036908, published in the Official Gazette on 20 February 2026, which sets the definitive deemed rates of return for Box 3 income for 2025 and addresses previously overlooked indexation in other tax laws.
The regulation, issued by the State Secretary of Finance on 12 February 2026, retroactively fixes the percentages for two categories in Box 3, which covers income from savings, debts, investments, and other assets:
- Bank deposits: The deemed return is reduced from 1.44% to 1.37%, calculated using average monthly returns on household deposits with up to three months’ notice, based on Dutch Central Bank (DNB) data from January to November 2025, with November weighted twice.
- Debts: The rate rises from 2.61% to 2.70%, reflecting average monthly interest on household mortgages, also using DNB data for the same period with November doubled.
The regulation also corrects indexation omissions in prior tax adjustments:
- Wage Tax (Wet op de loonbelasting 1964): The final levy on company vans (Article 31) is increased from EUR 438 to EUR 451, effective retroactively from 1 January 2026.
Tax Law BES (Belastingwet BES): The Small Business Scheme (KOR) turnover threshold in the Caribbean Netherlands is raised in two steps: USD 30,000 to USD 31,000 (retroactive to 1 January 2025) and USD 31,000 to USD 32,000 (retroactive to 1 January 2026). These adjustments apply at 00:00 local time in Bonaire, Sint Eustatius, and Saba, and 05:00 in the European Netherlands.
