JJurical
Box 31 credit

Calculate your Box 3 levy — deemed return, broken down per asset category

Calculate your Dutch wealth tax for 2024, 2025 or 2026 under the deemed-return system: separate deemed returns for bank balances, other assets and debts, the debt threshold and the tax-free allowance, and the share by which the return is adjusted — with every intermediate step in the report.

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box3 v1.0.0 · vintage 2026.1 · draft free
Example outcome
Box 3 tax 2025€ 955
Base after allowance — € 150,000 less € 57,684€ 92,316
Taxable return — 1.37% savings + 5.88% other€ 4,310
Share × 36% rate — deemed income € 2,65361.54%
sha256 a3f19c47e8b2d05f6c91a4e7d23b8f50…

Who it’s for

01Tax advisers who want to recompute the deemed levy per client and record the intermediate steps.
02Financial planners and wealth advisers who want to show the effect of shifting between savings and investments on the levy.
03Individuals with assets above the allowance who want to understand exactly where the amount on their assessment comes from.

What the tool does

✓ Three separate deemed returns per tax year: bank balances, other assets and debts, each with its own percentage✓ Debt threshold and tax-free allowance, automatically doubled for fiscal partners✓ The share by which the taxable return is adjusted, at five decimals exactly as the source tool rounds it✓ Full breakdown: assets, deductible debts, net base, base after allowance, deemed income and levy✓ Tax years 2024, 2025 and 2026, with the tool flagging which 2026 percentages are still provisional✓ Effective rate over your gross assets, plus a flag when debts drive the taxable return negative
01 — Form
Case and key figures — a handful of fields.
02 — Draft
Full outcome layout, free.
03 — Pay and receive
Via Mollie, VAT/VIES handled.
04 — Report
Certified PDF + public hash.

What this calculator does and does not compute

This is a deemed-return calculation: the levy as it follows from the statutory return percentages per asset category, not from your actual return. The counter-evidence scheme and the announced reform fall outside the calculation — they are named in the report as context, but no comparison against an actual return is made and no future scenario is projected. If you want to make that comparison, this deemed figure is the first half of it.

Within that frame the tool follows the official order exactly, sharp edges included. The deemed returns are computed over the full value of your assets while the net base is reduced by deductible debts; with large debts the taxable return can therefore go negative and the levy is set to zero. Just above the allowance the outcome can read “tax due” while the amount lands on € 0. The report shows every intermediate step with tool version and dataset vintage, so such outcomes are traceable.

Frequently asked questions about this tool

Does the tool also compute the actual return?
No. The calculation is entirely deemed-return based: the statutory percentages per category applied to your assets on 1 January. There is no input for actual return and no comparison against the counter-evidence scheme. The report does give you the deemed figure you would need for such a comparison, with every intermediate step.
Are the 2026 percentages final?
Partly. For 2026 the deemed return on other assets (6.00%) and the tax-free allowance (€ 59,357) are recorded as final; the deemed returns on bank balances (1.28%) and on debts (2.70%) are marked provisional. The tool flags that in the report, so a 2026 calculation stays recognisable as one made on provisional figures. For 2024 and 2025 all percentages are final.
Why is my taxable return negative with large debts?
Because the deemed return on your assets is computed over their full value while the deemed return on deductible debts is subtracted in full. If those debts substantially exceed your assets, the taxable return drops below zero. The levy is then set to € 0 and the tool raises a flag, so you can see the outcome follows from that order rather than from an input error.
Does my primary home count?
No. Your primary home and its mortgage sit in Box 1 and stay outside this calculation. Other assets do include shares, bonds, investment funds, cryptocurrency, a second property and receivables; debts include loans, consumer credit and a mortgage on a second property, to the extent they exceed the debt threshold.
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Calculate your Box 3 levy — deemed return, broken down per asset category — Jurical