The box 3 rate stays at 36% in 2027

Under the 2027 tax plan, the box 3 rate is 36% and the tax-free allowance is EUR 60,098. The actual return tax bill (36 748) was passed by the House of Representatives on February 12, 2026; the Senate postponed its vote pending amendments; entry into force is by royal decree, with January 1, 2028 as the target.

Source

Deloitte Netherlands

Status

verified

Published

October 29, 2026