Dutch tax law treats crypto as an "other asset" in box 3, so in 2026 you pay 36% tax on a deemed return of 6.00% on its value on 1 January. A single person with €20,000 in crypto and €70,000 in savings pays about €257 in box 3 tax for 2026, €116 more than with savings only.
That deemed return is far higher than the 1.28% for savings, so the value you report and the option to submit your actual return matter. Below we explain how the Belastingdienst values crypto, what exchanges report under the European DAC8 rules, and what the cabinet's proposals would change.
How is crypto taxed in box 3 in 2026?
According to the Belastingdienst, you report crypto at its value on 1 January at 00:00, using the price on the exchange or platform you use. The deemed return on crypto is 6.00% for 2026, and unlike the 1.28% for bank balances it is already final. The 2026 calculation sets the tax-free allowance (heffingsvrij vermogen) at €59,357 per person, or €118,714 for fiscal partners.
In the example above, the deemed return is €896 on the savings and €1,200 on the crypto, together €2,096 or about 2.33% of €90,000. That percentage applies to the €30,643 above the allowance, which gives a box 3 income of €713.64 and €256.91 in tax, against €141.20 if the full €90,000 had been in savings.
Because crypto prices swing so much, reporting your actual return (tegenbewijs) is more often worthwhile for crypto than for savings. The Belastingdienst counts the change in value of your crypto as actual return, even if you did not sell, while costs are not deductible and no allowance applies. Suppose your €20,000 in crypto is worth €12,000 a year later and your savings earned €1,050 in interest, so your total actual return is minus €6,950. A negative total is set to zero, which means no box 3 tax for that year, although the loss cannot be carried to another year. In a rising year the deemed return is usually cheaper, as box 3 tax on savings explains.
Does the Belastingdienst know about your crypto?
Since 1 January 2026, crypto service providers have to collect customer data for the Belastingdienst under DAC8, Directive (EU) 2023/2226, which the Netherlands implemented through the Wet implementatie EU-richtlijn gegevensuitwisseling cryptoactiva. According to the Belastingdienst, they report your identity, tax number and transactions and, depending on the service, your year-end balance, for the first time by 31 January 2027. EU tax authorities then exchange that data within nine months after the end of the year.
The Belastingdienst stresses that this changes nothing in how you file, and crypto in your own wallet still belongs in box 3. Mining by a private person usually needs no separate reporting, but if the proceeds exceed your costs they can count as box 1 income. Staking is not addressed separately, so check with a tax adviser if you receive rewards regularly.
What changes for crypto from 2027?
In its proposals of 29 September 2026, the cabinet wants to lower the 2027 allowance to €30,846 per person. The deemed return on other assets, including crypto, would rise by 1.5 percentage points. From 2028 a tax on gains at sale would apply to financial instruments such as shares and bonds, but crypto is not part of that step. According to the Eerste Kamer, a separate bill should bring all assets, including crypto, under that gains tax in 2030. All this is a proposal, not law yet (as of 14 October 2026), and the Raad van State (Council of State) is expected to advise in late October.
How Gylder fits in
Gylder (gylder.nl) is a net worth tracker, not a budgeting app. Bitvavo and Coinbase connect through read-only API keys and Kraken is not yet live, while coins in your own wallet are added by hand, as explained in tracking crypto across Bitvavo, Kraken and Coinbase. Because Gylder stores a value every day, you can look back at what your holdings were worth around 1 January, but it does not calculate your box 3 tax.
What this doesn't tell you
The examples assume a single person without debts or a fiscal partner, using the 2026 percentages, of which the rate for savings is still provisional. Crypto held in a business or traded as a business is taxed differently. This article is general information, not financial advice.
Frequently asked questions
Do I have to report crypto in my own wallet? Yes. The Belastingdienst treats all privately held crypto as a box 3 asset, whether it sits on an exchange or in a wallet you manage yourself.
Which price do I use for my crypto on 1 January? You use the price at 00:00 on 1 January on the exchange or platform you use. Keep a record of the price and source, especially for coins in your own wallet.
Does the Belastingdienst receive data from Bitvavo or Coinbase? Yes. Under DAC8, crypto service providers report customer data and transactions for 2026 and later years, with the first report due by 31 January 2027.