Box 3 From 2028 Simulator
Compare your Box 3 tax today with the proposed 2028 system that taxes your actual return, including unrealised gains on shares and crypto, and see how much it swings with the market.
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Status: passed by the Tweede Kamer on 12 February 2026, awaiting the Eerste Kamer. Planned start: 1 January 2028.
2028 proposal
Compared with today
You would pay more under the proposal.
What if the market moves?
Same situation, with your 1 January share portfolio earning a fixed return and nothing bought or sold.
| Portfolio return | Tax in 2028 | Tax today | Loss carried forward |
|---|---|---|---|
| -20% | € 0 | € 1.350 | € 18.700 |
| -10% | € 0 | € 1.350 | € 8.700 |
| 0% | € 0 | € 1.350 | – |
| +5% | € 1.440 | € 1.350 | – |
| +10% | € 3.240 | € 1.350 | – |
| +20% | € 6.840 | € 1.350 | – |
Your result for the year (2028 system)€ 12.300
Savings and shares are taxed on what they earned this year, including price changes you did not sell. Real estate counts its income and realised gains; a second home you use yourself counts a fixed percentage of its WOZ value.
Tax under the 2028 system€ 3.780
Based on the Wet werkelijk rendement box 3 as passed by the Tweede Kamer on 12 February 2026 (36% rate, €1,800 tax-free result per person, €500 loss threshold, 3.35% forfait for a second home you use yourself). It still needs Eerste Kamer approval and may change before 2028. Today's tax uses 2026 rates.