In the Netherlands, the amount that you can have in your account tax-free is determined annually by the government. This is called tax-free capital. Savings, investments and other assets that exceed this threshold are taxed in box 3, also known as a capital return tax. This article discusses the rules for 2025 and what to look out for.
In 2025, the tax-free capital for a single person was set at 57,000 euro. For fiscal partners, a joint maximum of 114,000 euro without paying tax on this. These amounts are unchanged compared to 2023, and anything above this limit is taxed. However, tax-free assets include more than just your savings account. Investments, a second home and even the balance in your checking account also count. Debts may be deducted from assets, but only if they exceed the threshold of 3,700 euro (or 7,400 euro (with a tax partner) cross. This may mean that you can have more savings tax-free.
When your assets exceed the tax-free capital limit, you pay tax on the excess. In 2025, a fictitious return will be applied: the government assumes that you 1.03% achieves a return on your savings, and, for example 6.04% on investments. You pay on these amounts 36% tax. This percentage will remain constant from 2024 to 2025, for example: a single person with savings of 80,000 euro hath 57,000 euro tax-free assets. Tax is calculated on the remaining 23,000 euro. The tax authorities assume 1.03% fictitious return, which amounts to 236.90 euros. You pay 36% tax on this, which amounts to 85.28 euro.
In addition to tax regulations, your savings also influence surcharges such as housing allowance and care allowance. For housing allowance, your assets in 2025 must not exceed 36.952 euro (or 73,904 euro with a partner). The limit is over for health care allowance 140.213 euro. If your assets exceed these limits, you will lose the right to the allowance.
There are ways to conveniently manage your assets and minimize taxes. Green savings: Money in special green savings and investment products with government certification is up to 71,251 euro (or 142,502 euro with a partner) exempt. This is in addition to the tax-free capital. Extra repayments: By paying extra money on your mortgage before 1 January, you can reduce your taxable capital. Investing in pensions: Extra deposits into a pension account fall outside box 3 and can lower your tax burden.
Although the tax-free limit in 2025 remains the same as that of 2023 and 2024, it is advisable to review the rules annually. The government often adjusts borders and tax rates. For example, the fictitious return on investments may change in the future, affecting your tax liability. For tax savings, consider the options of green savings, smarter debt repayments or investments in pensions.
Watch a visual explanation of tax-exempt assets in the Netherlands below:
Keep your finances optimal by following the rules and using your abilities tactically. This way, you stay below the limits for surcharges such as rent or health care allowance.
And remember, if you're ever unsure about your finances, you can always rely on your calculator - it doesn't judge! 💰➗
Source: Latest news