How to File Crypto Tax in the Netherlands

File Crypto Tax in the Netherlands 2026

Crypto taxation in the Netherlands works very differently from countries that apply capital gains tax on every sale.

Most Dutch investors are taxed annually under the Box 3 wealth tax system, even if they never sell their crypto.

This 2026 guide explains how crypto is taxed by the Belastingdienst, what forms you must file, applicable tax rates, deadlines, and how to stay compliant.

Why Crypto Is Taxable in the Netherlands

The Dutch tax system divides income and assets into different “boxes.”

For crypto investors:

• Box 3 - Wealth Tax applies to most individuals holding crypto as an investment.
  
• Box 1 - Income Tax applies if crypto activity qualifies as income (for example, professional trading or business activity).
  

Unlike countries with capital gains tax, the Netherlands taxes a presumed return on your total net assets, including crypto, based on their value on January 1 of each tax year.

Additionally, under the EU DAC8 directive, crypto service providers will begin automatically sharing user transaction data with tax authorities starting in 2026, increasing enforcement and transparency.

When Crypto Is Taxable

1. Box 3 - Wealth Tax (Most Investors)

If you simply buy and hold crypto:

• You must report the fair market value of your crypto holdings on January 1 of the tax year.
  
• You are taxed on a fictitious (notional) return, not your actual gains.
  
• Selling crypto does NOT create a separate capital gains tax event for most investors.
  
  

2. Box 1 - Income Tax (If Applicable)

Crypto may fall under Box 1 if:

• You receive crypto as payment for services
  
• You mine crypto at a commercial scale
  
• You earn staking rewards as part of structured income activity
  
• You trade crypto professionally
• You run a crypto-related business
  
  

In these cases, income is taxed at progressive Dutch income tax rates.

Crypto Tax Rates in the Netherlands (2026)

Box 3 - Wealth Tax

• Tax rate: 36 percent
  
• Applied to a presumed return on assets
  
• Tax-free allowance: approximately €57,000 per person (higher for fiscal partners)
  
  

The government calculates a deemed return percentage for different asset categories, including investments such as crypto. You pay 36 percent on that calculated return - not directly on your total holdings.

Example - Box 3

If your total assets on January 1 equal €100,000:

• Subtract €57,000 exemption
  
• Remaining €43,000 is subject to deemed return calculation
  
• 36 percent tax applies to the calculated fictitious gain
  
  

Box 1 - Income Tax

If crypto qualifies as income:

• Taxed at progressive rates
  
• Highest bracket reaches approximately 49.5 percent
  

Does the Netherlands Tax Crypto Capital Gains?

No traditional capital gains tax applies for most investors.

You are taxed annually on the value of your holdings, not on each sale.

However, the government has announced plans to move toward a system based on actual returns starting around 2028.

Until officially implemented, the current Box 3 system applies.

What Forms Do You Need to File?

Crypto is reported within your annual Inkomstenbelasting (Income Tax Return).

You file through:

MijnBelastingdienst (online portal)

Crypto is reported under:

Box 3 section - for holdings
Box 1 section - if crypto qualifies as income

There is no separate “crypto tax form” - it is included in your regular Dutch tax return.

Key Deadlines

• Tax year: January 1 - December 31
• Snapshot date for Box 3: January 1
• Filing deadline: May 1, 2026 (for 2025 tax year)
• Extension possible upon request
  

If you owe tax and did not receive a filing invitation, you may still be required to submit voluntarily.

Step-by-Step - How to File Crypto Tax in the Netherlands

Step 1 - Determine Your January 1 Holdings

Calculate the total fair market value of all crypto you owned on January 1 of the tax year.

Include:

• Exchange wallets
  
• Hardware wallets
  
• DeFi platforms
  
• Staked assets
  

Step 2 - Separate Box 3 and Box 1 Activity

Identify:

• Passive holdings (Box 3)
  
• Income-related crypto (Box 1)
  

Step 3 - Calculate Your Taxable Base

For Box 3:

• Add total assets
  
• Subtract exemption
  
• Apply deemed return percentage
  
• Multiply by 36 percent tax rate
  

For Box 1:

• Include crypto income in total taxable income
  
  

Step 4 - File Through MijnBelastingdienst

Enter your values in the appropriate Box sections within the income tax return.

Step 5 - Submit Before May 1

Ensure filing is completed before the deadline or request an extension.

Common Mistakes to Avoid

• Not recording your January 1 crypto value
  
• Assuming selling crypto triggers capital gains tax
  
• Forgetting to report staking or mining income
  
• Misclassifying professional trading as Box 3
  
• Ignoring DAC8 reporting changes
  

Remember - Dutch exchanges and EU crypto providers will increasingly report transaction data directly to tax authorities.

Frequently Asked Questions

1. Do I pay tax if I never sold my crypto?
Yes. Under Box 3, you pay tax on the value of your crypto holdings on January 1, even if you did not sell anything.

2. Is there capital gains tax on crypto in the Netherlands?
No. Most investors are taxed under the wealth tax system instead of capital gains tax.

3. What if I earned crypto from staking?
If staking is considered income or part of a business activity, it may fall under Box 1 and be taxed as income.

4. What if I actively trade crypto?
If your trading activity is considered professional or structured business activity, it may be taxed under Box 1.

5. Do exchanges report my crypto to the Belastingdienst?
Yes. Under EU DAC8 rules, crypto service providers will share transaction data with tax authorities starting in 2026.

Can Kryptos Help With Netherlands Crypto Tax?

Yes. Kryptos automatically tracks your wallets, exchanges, and DeFi activity and calculates:

• January 1 portfolio values
  
• Box 3 reporting data
  
• Income classification
  
• Export-ready tax summaries
  

Instead of manually calculating asset snapshots, you can generate compliant reports instantly.

Conclusion

Filing crypto tax in the Netherlands means understanding the Box 3 wealth tax system.

You are taxed annually on the value of your crypto holdings on January 1 - not on realized gains. However, income-generating crypto activities may fall under Box 1 and be taxed at higher progressive rates.

With DAC8 enforcement increasing and automatic exchange reporting expanding in 2026, accurate reporting is more important than ever.

Track your holdings properly, classify income correctly, and file on time to stay compliant with the Belastingdienst.