Crypto and tax in the Netherlands: the overview

In the Netherlands, crypto is simply taxed. If you hold Bitcoin, Ethereum or altcoins as a private individual, you report them in your income tax return: the Tax Administration treats crypto as wealth. This is the overview at a high level; for each topic it points you to a dedicated article.

Which box does crypto fall into?

For a private individual, crypto sits in box 3, under other assets. You are not taxed on your actual gains but on a deemed return: a fixed, assumed percentage the tax authority applies to the value on the reference date, the measuring moment at 00:00 on 1 January, regardless of your real profit. You only pay above the tax-free allowance, meaning the part of your wealth on which you owe nothing. The current percentages and amounts, with a worked example, are set out in the dedicated article Crypto in box 3.

Privately or through a BV

If you hold crypto through a private limited company (a BV), different rules apply than in private ownership. The company pays corporate income tax, the tax on company profit: 19 percent up to 200,000 euro and 25.8 percent above that. If you then distribute the profit, box 2 comes on top, the tax on a substantial interest: 24.5 percent up to 68,843 euro in 2026 and 31 percent above that. If distributed in full, that comes to a combined burden of roughly 38.8 percent or 48.8 percent at current rates, although you can defer the charge. Which route works out better in your case depends mainly on the size of the holding and on whether you leave the profit inside the company. The full comparison is set out in Investing in crypto through your bv or privately.

Staking and lending

Rewards from staking or lending, meaning the fees for locking up or lending out crypto, in principle fall within box 3 as long as the holding stays passive. If your activity goes beyond ordinary asset management, that is simply managing your own wealth without really making a job of it, the proceeds can sometimes fall in box 1. Where exactly that line sits is worked out in Tax on staking and lending proceeds; if it applies to you, put your situation to your adviser as well.

The tax return

In your return you report crypto in box 3, valued at the price on 1 January. If your total wealth stays below the tax-free allowance, in principle no box 3 tax is due on it. The step-by-step guide, from establishing the value to keeping your documentation, is in Reporting crypto in your Dutch tax return.

What is changing

Two developments matter. The first is reporting: under DAC8 (Directive (EU) 2023/2226), crypto service providers will start passing data to the Tax Administration from 1 January 2026; that obligation rests with the provider, not with you. The second is the levy itself. Since the Supreme Court’s Christmas ruling of 24 December 2021, the deemed return has been under pressure: a counter-evidence scheme has existed since 19 July 2025 that lets you declare a lower actual return, and the Actual Return Box 3 Bill is intended to base the levy on the actual return from 1 January 2028. The full background is set out in Crypto in box 3; what changes in this particular tax year we track in Crypto tax in 2026.

For completeness: participation in the Callisto Capital fund is possible from 100,000 euro. Anyone considering it should first read the fund documentation and discuss their own situation with a tax adviser.

This article is for information only and does not constitute tax or investment advice.