🇪🇺 Europe
Crypto & taxes in Netherlands
- Capital gains treatment
- No capital gains tax; crypto sits in net wealth (Box 3)
- Box 3 wealth tax (2026)
- 36% on a deemed 6.00% return on investments
- Tax-free allowance 2026
- €59,357 per person (€118,714 for tax partners)
- Actual-return option
- Can declare actual return if lower than deemed (Supreme Court 2024)
Crypto regulation
The Netherlands, an EU/EEA member, fully applies the MiCA regulation: crypto-asset service providers (CASPs) must be authorised and are supervised by the Dutch Authority for the Financial Markets (AFM) alongside the central bank (DNB). Previously AML-registered providers operated under transitional arrangements pending full migration to a MiCA licence.
Taxation
For individuals, crypto is not taxed as a capital gain but is included in Box 3 net wealth: for 2026 a 36% rate applies to a deemed 6.00% return on the value of investments, above a tax-free allowance of €59,357 per person. Following the 2024 Supreme Court ruling, taxpayers may instead declare their actual return where it is lower than the deemed one.
Useful information
Crypto must be declared at its 1 January value in the annual tax return (filing deadline 1 May). Keep records and assess the actual-return option; relocators become subject to Box 3 on their worldwide wealth.