Box 3 & The 30% Ruling: What You Need to Know
Are you an American living in the Netherlands or thinking about making the move? Dutch taxes can be complicated in terms of declaring your U.S. accounts and the tax benefits for expats. Two important topics to watch for in 2026: Box 3 (tax on savings and investments) and changes to the 30% ruling.
Box 3: Dutch Tax on Savings & Investments
The Netherlands taxes not just your Dutch accounts but also your U.S. bank and investment accounts. For 2026, if your worldwide savings and investments (outside your main Dutch home) exceed €59,357 (€118,714 for couples), you may owe Box 3 tax. The standard rate is 36%, with “deemed return” rates set by the Dutch tax office. For 2026, these are 1.28% for bank accounts and 6.00% for investments, but actual rates will be confirmed after year-end.
Tip: If your real investment return is lower than the deemed rate, you can report the lower actual return. This may lower your Dutch tax, particularly after a bad year on the markets.
30% Ruling: Still Worth It, But Changes Are Coming Under the 30% ruling, eligible expats can receive a portion of their salary tax-free.
In 2026, the benefit remains up to 30%. Starting in 2027, the maximum drops to 27%, and salary thresholds will increase. If you already had the ruling in 2023, you may keep the 30% rate for the rest of your eligibility.
One big change: Until 2025, many Americans with the 30% ruling could choose “partial non- resident” status, meaning they did not have to report most foreign (U.S.) investments on their Dutch return. This exception ends after 2026, so from 2027, your U.S. accounts will likely be taxed in the Netherlands for the first time.
What Should You Do?
Check to see if your 30% ruling is still valid and if you are eligible for transitional
protection.
Try to keep the partial non-resident status for 2026.
Please tell us your accounts and investments in the Netherlands and in the US.
Save year-end statements for your tax records.
Before moving money or making changes, check the tax impact in both countries.
Bottom Line
The Dutch 30% ruling remains valuable, but the end of partial non-resident status could mean new Dutch tax on your U.S. savings and investments. Reviewing your position before the rules change can help you avoid surprises and plan ahead.
Article by Thierry Martens, Dutch tax lawyer & founder of TaxDoctor. Thierry advises U.S.- connected clients on Dutch tax matters.
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