Crypto Tax Netherlands: Ultimate Guide 2026
Learn everything you need to know about Dutch crypto tax in 2026 in our Netherlands Crypto Tax guide, including how crypto is taxed, how much you have to pay, and how you report crypto to the Belastingdienst.
Crypto is treated as an asset from a tax perspective in the Netherlands.
Crypto is taxed based on the presumed yield from the overall value of assets from the previous financial year, and you'll be taxed 36% on this deemed yield. In some instances, you may also pay Income Tax.
A new bill plans to phase out the tax on fictitious returns and instead introduce Capital Growth Tax and Capital Gains Tax from January 2028, with transitional rules in place in the interim.
You’ll report crypto as part of your tax return by May 1 each year, in Box 3.
This guide is regularly updated
The Dutch crypto tax rules are in constant flux (such as the fictitious gains percentages). At Koinly, we keep a close eye on any updates from the Belastingdienst and regularly review our guide to keep you informed and tax-compliant.
22 September 2025: Updated with new guidance on filing in 2025.
16 July 2024: Updated with new box 3 changes
18 December 2023: Updated for 2024
1 December 2022: Updated for 2023
14 February 2022: Accountants urge crypto investors to report accurately as the DAC8 directive looms
1 January 2022: Welcome to the Netherlands Crypto Tax Guide!
Is crypto taxed in the Netherlands?
Yes. Cryptocurrency is taxed in the Netherlands. Crypto is seen as a taxable asset by the Dutch Tax and Customs Administration: the Belastingdienst.
How much tax do you pay on crypto in the Netherlands?
It's complicated, but generally, you'll pay a 36% tax on a presumed return of the total value of your assets over the €59,357 tax-free limit (although if your actual return is lower than this, or a loss, there are exceptions to this, thanks to a more recent Supreme Court ruling). This system is expected to be phased out in favour of Capital Growth Tax and Capital Gains Tax by 2028.
As well as this, if you have income from crypto, like mining or staking rewards, you'll pay Income Tax upon receipt at up to 49.5%.
How is crypto taxed in the Netherlands?
The Netherlands' current tax regime is quite unique, and due to change soon.
In the existing system, income is divided into three categories, or boxes:
Box 1: Income from work, home ownership of a principal residence, and periodic payments.
Box 2: Income from substantial interest.
Box 3: Income from savings and investments.
Cryptocurrencies are taxed under Box 3 (Vermogensrendementsheffing). As well as this, specific income from crypto may be taxed under Box 1.
Box 3: Fictitious gains from crypto assets
Any income reported in Box 3 is taxed at 36%. But (in most instances), it isn't your actual income that's taxed. Instead, you're taxed on the presumed return from your assets.
Each taxpayer receives a tax-free allowance, so it is only a presumed return over this amount that's taxable. This figure also changes each year. For 2026, it is €59,357.
Three different types of assets fall under Box 3 income: bank deposits, investments and other assets, and debts. Each has a different presumed return. The presumed return for different types of assets is calculated each year by the Belastingdienst. You can see the presumed return rates below, but note that for 2026, this is provisional currently.
| Year | Bank deposits | Investments and other assets | Debts |
|---|---|---|---|
| 2025 | 1.44% | 5.88% | 2.62% |
| 2026 (provisional) | 1.28% | 6% | 2.70% |
Crypto falls within the investments and other assets category. So, for 2026, investors would pay 36% tax on a presumed yield of 5.88% for any assets over the €59,357 tax-free allowance.
EXAMPLE
You have €60,000 in assets that you need to pay fictitious gains tax on.
€59,357 of this is tax-free, so subtract that and you're left with €634.
Your assets all fit under the all other assets category, so it's assumed you made a 5.88% return on your €634, which equates to a €37.28 presumed return.
You'll pay 36% tax on €37.28.
However, a ruling from the Dutch Supreme Court in 2024 has changed this from 2025, meaning there are transitional rules in place until the fictitious gains tax system is eventually phased out in January 2028.
How does the Supreme Court ruling impact Box 3 income?
The Belastingdienst planned to phase out the existing tax system for box 3 income by January 2028 anyway, but a ruling from the Dutch Supreme Court (Hoge Raad) in June 2024 has introduced transitional legislation (Overbruggingswetgeving) until this point that may impact returns from 2025.
The ruling stated that Box 3 taxation violated the ECHR (European Convention on Human Rights) discrimination ban and property rights whenever the notional return exceeded the actual return. In essence, the ruling states that taxpayers with income from investments and other assets (including crypto) were treated unequally because their levy is tied to an average return that can be very different from their actual return.
To remedy this, from the summer of 2025, taxpayers can now submit their actual return on assets to the Belastingdienst if their actual return is lower than the notional return. If the actual return is lower than the notional return, the assessment must be reduced so that tax is levied only on the actual return, but the taxpayer bears the burden of proof to show that the actual return is lower. As well as this, the Supreme Court has ruled that taxpayers cannot take into account the tax-free allowance when submitting an actual return.
For now, Dutch taxpayers still need to submit a provisional assessment using notional percentages. If your actual return turns out to be lower than the notional return, the Belastingdienst will adjust your Box 3 income in your income tax return for 2025. Similarly, if you submit an actual return and it turns out to be higher than the notional return the tax office calculated, you will not pay additional tax.
If an actual loss with no return has occurred, the taxable income from assets in Box 3 is set to €0 for that year, but losses may not be offset or carried forward.
Box 1: Income from crypto
As well as Box 3, there are specific transactions and circumstances where you'll report income from crypto in Box 1. This includes:
Getting paid in crypto, like a salary, but your employer must convert your cryptocurrency into euros when you receive it. See the Belastingdienst crypto page for more info
You are day trading
Mining crypto as a business
When you pay Income Tax on crypto, you'll pay it at the same rates as your regular Income Tax rate. You can see the 2026 rates below:
| Taxable Income | Rate rate |
|---|---|
| €0 – €38,883 | 35.75% |
| €38,883 – €78,426 | 37.56% |
| Over €78,426 | 49.50% |
Mining crypto tax
Mining cryptocurrency in the Netherlands can either be considered a hobby or a full-fledged business. This will depend on several factors, such as:
Degree of activity
Consistency of profit
Commerciality
To summarise, if you mine crypto as a hobby, you are taxed in the same manner as when you hold crypto as an asset (Box 3). If you mine crypto as a business and make consistent profits, this is taxed as income (Box 1). See this page on the Belastingdienst site for more info.
How is DeFi taxed in the Netherlands?
The Belastingdienst has no guidance on many less common crypto transactions, including DeFi. As such, you should speak to an experienced tax accountant about your specific transactions.
DeFi assets will fall under Box 3 income, but some specific transactions may also fall under Box 1 income.
Do you pay tax when gifting or receiving a crypto gift?
Gifting or inheriting in the Netherlands is tax-free up to €2,690. This includes crypto. However, if you’re receiving a gift from your parents, then the tax-free amount is more than doubled to €6,713. If you pay over these amounts, you are taxed on them.
What about donations to a registered charity?
Charity donors can deduct the value of their donations from their taxable income, provided the charity is registered as a public benefits organisation (ANBI).
For donations to be tax-deductible, they must exceed a threshold of 1% of your annual taxable income, with a minimum of €60. The maximum deductible amount is capped at 10% of your annual taxable income.
What is the cost basis accounting method in the Netherlands?
Cost basis is simply the original value, or purchase price, of an asset for tax purposes. Each country calculates it in a slightly different way.
In the Netherlands, the cost basis is determined by the value of your assets at the beginning of the tax year. More specifically, at 00:00 on January 1st. Even if the value of your assets were to go down by the time you pay your taxes by 1 May, the cost basis will still be determined by the value on 1 January.
When do you report crypto in the Netherlands?
The Dutch tax season starts on 1 March. From this date, you can file your return on the online tax portal MijnBelastingdienst.
The filing deadline is 1 May.
Your crypto (and other relevant assets) must be declared in Box 3 (savings & investments) as they were on January 1st.
How do you report crypto in the Netherlands?
You'll report any crypto in your annual tax return in Box 1 and Box 3, depending on your transactions.
Can the Belastingdienst track crypto?
Yes. The Belastingdienst can track cryptocurrency. Crypto exchanges are obliged to give customer information to the Belastingdienst upon request.
It’s not just the big ones that give out their data, either. It’s the smaller ones, too. Just because there’s no official statement from your crypto exchange, it doesn’t mean they don’t share your transaction history with the Belastingdienst.
The latest EU directive on data sharing, DAC8, gives the Belastingdienst the ability to check whether someone owns crypto. Under the directive, it's likely the Belastingdienst will have the authority to look into crypto companies' accountancy and gain insight into crypto assets, like they can with banks and pension funds. Dutch accountants are urging clients to report their crypto assets accurately to avoid penalties.
In other words, the best way to stay tax-compliant is to report your crypto taxes accurately.
How to use a crypto tax calculator like Koinly
Don't get stuck in the busy work. Don't get it wrong. Don't rely on your accountant to know where to look. Use Koinly to generate your crypto tax reports. Here's how easy it is:
1. Sign up for a FREE Koinly account. It only takes a minute!
2. Select your base country and currency. In this instance, the Netherlands and Euros.
3. Connect Koinly to your wallets, exchanges, or blockchains. Koinly integrates with more than 950+ exchanges, wallets, and blockchains. (See all)
5. Let Koinly crunch the numbers. Make a coffee. Koinly will calculate your cost basis for each crypto asset, like ETH, ADA, BTC, and more. Koinly will calculate each capital gain or loss from your disposals, as well as your crypto income and expenses.
6. Ta-da! Your data is collected, and your full tax report is generated!
7. To download your crypto tax report, upgrade to a paid plan. Download what you need, when you need it. For Dutch investors, the Complete Tax Report or the End of Year Holdings Report is ideal.
8. Send your report to your accountant, or complete your Tax Return yourself. Use the generated file to complete your Self Assessment Tax Return or send it over to your accountant. Job done.
