€59,357 per person is the 2026 Dutch Box 3 tax-free wealth allowance; fiscal partners can have €118,714 combined. The €57,684/€115,368 wealth exemptions applied in 2025, not 2026. In a 2026 provisional assessment, the deemed return is 1.28% on bank balances and 6.00% on other investments, less a debt category calculation; Box 3 tax is 36% of the resulting taxable return. Belastingdienst's 2026 worked method gives all steps.
A single-asset €200,000 calculation
If Noor holds only €200,000 of investments on the 1 January 2026 valuation date, no debts and no fiscal partner, the simplified provisional method allocates €200,000−€59,357=€140,643 of the deemed return to the taxable base. The illustration is €140,643×6.00%×36%=€3,038 rounded. At €100,000 investments, the comparable figure is about €878. These are provisional deemed-return figures; the savings and debt percentages can be finalised later.
Lower actual return may matter
The 2026 interim system also has a counterproof route: if Noor's actual return is lower than the deemed result, Belastingdienst explains how the lower actual return may be used for final assessment. It is therefore wrong to claim she certainly pays the same €3,038 even in a market-loss year. Actual-return calculations have their own rules and no wealth exemption in that comparison.
Proposed 2028 system is not current law
The government targets 1 January 2028 for a new actual-return regime, but the details and passage remain subject to legislative change. A proposed result exemption is not a replacement already guaranteed to begin on that date. The government timeline marks the proposal status. Do not mix a 2026 provisional bill with a hypothetical 2028 chart as though both were enacted liabilities.
