Crypto tax in Netherlands
How is cryptocurrency taxed in the Netherlands?
Cryptocurrency is taxed as income in the Netherlands, with a headline rate of 36%.
Common questions
- Does the Netherlands tax crypto as income?
- Yes, cryptocurrency is taxed as income in the Netherlands.
- What is the headline crypto tax rate in the Netherlands?
- The headline rate for crypto tax in the Netherlands is 36%.
- Does the Netherlands offer long-term crypto tax exemptions?
- No, the Netherlands does not offer long-term exemptions for crypto tax.
Crypto in Netherlands is taxed as ordinary income.
Treatment
taxed as ordinary income
Long-term
Still taxed
Headline rate
36%
For a relocating individual, privately held crypto is normally treated as a Box 3 asset and taxed each year on a deemed return (at 36%) based on its 1 January value, not on actual disposal gains, with no tax-free holding period for long-term gains.
“Cryptovaluta horen in box 3. U geeft de waarde op 1 januari van het belastingjaar aan bij uw bezittingen. U betaalt geen aparte belasting over de winst als u uw cryptovaluta verkoopt, maar over het veronderstelde rendement op uw vermogen in box 3.” — Belastingdienst (Dutch Tax and Customs Administration)
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.