Box 3 in 2026: How to Claim Tax Back with the Tegenbewijsregeling (and Why the New System Is Delayed to 2028)

Published: June 8, 2026 · 8 min read · Last reviewed: June 8, 2026 · By Taxmo

The Box 3 tegenbewijsregeling lets you pay tax on your actual return when it is lower than the Belastingdienst forfait. For tax year 2025 the rule is built into the regular aangifte; for tax years 2017 through 2024 you use the separate "Opgaaf werkelijk rendement" (OWR) form. In May 2026 the Advocate-General to the Hoge Raad advised that non-objectors over 2017-2020 lose the right to a refund, while objectors keep their rights.

Box 3 rates and allowances 2026

• Heffingsvrij vermogen: EUR 59,357 per person (EUR 118,714 with a fiscal partner)
• Forfait spaargeld: 1.28% (provisional, made final after end of 2026)
• Forfait overige bezittingen (investments, real estate, claims, crypto): 6.00% (definitive, rose from 5.88% in 2025)
• Forfait schulden: 2.70% (provisional)
• Box 3 tax rate: 36%

What counts as actual return

Interest on savings and bonds, dividends plus unrealised gains or losses on listed shares and ETFs, gross rental income plus or minus WOZ (or market) value change on real estate, realised and unrealised crypto value changes, interest received on loans. From actual return only the actual interest paid on debts is deductible; operating and maintenance costs on property are NOT deductible, and improvement or expansion costs are treated as a deposit rather than a cost. Unrealised losses are deductible.

How to file in 2026

For tax year 2025: tick the tegenbewijs question inside the regular aangifte inkomstenbelasting on Mijn Belastingdienst between 1 March and 1 May 2026. For tax years 2017-2024: use the separate "Opgaaf werkelijk rendement" form. From belastingjaar 2027 onwards Dutch banks and brokers will pre-fill actual-return data.

Worked example: ZZP'er with savings and a falling ETF

EUR 80,000 savings + EUR 60,000 ETF. Interest EUR 880, dividend EUR 720, unrealised ETF loss EUR 4,800. Actual return = minus EUR 3,200. Weighted forfait return EUR 4,624. Forfait tax after the allowance = 4,624 x ((140,000 - 59,357) / 140,000) x 36% = about EUR 959. Tegenbewijs tax: EUR 0. Refund vs forfait: about EUR 959.

The May 2026 AG advice

The Advocate-General to the Hoge Raad recommended that non-objectors over the 2017, 2018, 2019 and 2020 assessments have lost the right to invoke the tegenbewijsregeling for those years. Objectors keep their rights. The final Hoge Raad ruling is expected later in 2026. For 2021-2024 the window is generally open without prior bezwaar.

What changes in 2028

The Wet werkelijk rendement box 3 was adopted by the Tweede Kamer on 12 February 2026 and sits with the Eerste Kamer. Target effective date: 1 January 2028 (delayed from 2027). Default basis becomes actual return: vermogensaanwasbelasting (mark-to-market) for liquid assets, vermogenswinstbelasting (realisation-based) for real estate. Loss carry-forward and a heffingsvrij rendement replace the current heffingsvrij vermogen.

Frequently Asked Questions

What is the tegenbewijsregeling?

A right to pay tax on actual return in box 3 when actual return is lower than the forfait. For tax year 2025 inside the aangifte; for 2017-2024 via the OWR form.

What are the box 3 rates in 2026?

Box 3 tax rate 36%, tax-free allowance EUR 59,357 per person, forfaits 1.28% spaargeld / 6.00% overige bezittingen / 2.70% schulden.

Do unrealised losses count?

Yes. Listed shares, ETFs, crypto and real estate value changes between 1 January and 31 December are included, including losses.

Can I still claim a refund for 2017-2020 without prior bezwaar?

According to the May 2026 AG advice no. The Hoge Raad rules later in 2026 and usually follows the AG.

When does the new box 3 system start?

Target date 1 January 2028, awaiting Eerste Kamer approval and possible amendments before the summer of 2026.