The 2026 rates that actually apply
Other assets, including a second home and investments, use a 6.00% deemed return. That rate is final for 2026. Bank deposits use 1.28% and deductible debts use 2.70%. Both of those are still provisional and are fixed early in 2027. The tax on the advantage is 36%.
The tax-free allowance is €59,357 per person, or €118,714 with a fiscal partner. Debts only count after a threshold of €3,800 per person (€7,600 with a partner). Your actual Airbnb rent is not the tax base.
- Asking price is only a stand-in for the WOZ value on 1 January. The return is filed on the WOZ, not the portal price.
- A home you live in yourself is usually Box 1, not Box 3.
- Hotel-like services can pull the activity into Box 1.
- A Dutch BV takes the property out of Box 3 and into corporate tax. That is a different product, not a checkbox.
Worked example from the tax office
Savings €150,000, other investments €75,000, second home WOZ €200,000, debts €100,000, no fiscal partner. The official six-step method produces a Box 3 tax of €4,667. Terrivio’s Tax Lab matches that figure. Change the savings, the partner toggle or the debt and the bill moves, because bank deposits and debts do not use the 6% rate.
A foreign holiday home owned by a Dutch resident is still reported in the Dutch return. Local property tax in Spain or Portugal does not replace Box 3. Confirm the year and your residency with a tax adviser before you bid.
Screen Box 3 before you bid
- Split the wealth. Put the holiday home with other assets (6%), savings on their own rate (1.28%), and the mortgage only after the debt threshold.
- Use WOZ, not the rent. The base is the value on 1 January. Nightly rate and occupancy do not enter the Box 3 sum.
- Apply the allowance. €59,357 per person, double with a fiscal partner. The share of the return that is taxed is truncated, not rounded up.
- Then look at yield. A 5% net yield can still be a poor bid if Box 3 plus transfer tax eats the cash. Run both numbers.
Frequently asked questions
Is my Airbnb rent taxed in Box 3?
Not as the base. Box 3 uses a deemed return on the asset value. The rent still matters for cashflow, local income tax and whether the activity looks like a business.
What if I have a fiscal partner?
The allowance doubles to €118,714 and the debt threshold doubles to €7,600, if you are fiscal partners for that year.
Does the 6% rate apply to my savings account too?
No. Savings use the provisional bank-deposit rate, 1.28% for 2026. The holiday home and other investments use 6%.
Is this my tax return?
No. It is the 2026 bridging-law screen Terrivio uses so a bid is not priced on rent alone. File from the Belastingdienst form, or with your adviser.