The (provisional) percentages of the fixed returns for 2025 for Box 3 have been announced.
Actual returns?
But we are going to tax actual returns as income from savings and investments, right? True, but the legislation needed to do so cannot take effect before 1 January 2028. And for that matter, it is also still unclear exactly what that legislation should look like.
Until then, the legal system involves determining income from savings and investments on the basis of flat-rate returns. If you believe that your actual return is lower, you may provide rebuttal evidence of this and no more than the actual return will be taxed. Incidentally, you can only provide that rebuttal evidence from mid-2025 onwards. Before then, the required form (and the underlying processing) will not be ready.
For the determination of the actual return, until the new legislation is introduced, the ground rules formulated by the Supreme Court should be followed (see our articles Supreme Court again rejects flat-rate levy box 3, More rulings on box 3 and Holiday home more expensive due to new box 3.
Flat rate of return
The flat rate of return for 2024 has now been finalised. For bank deposits, it is 1.44% (the provisional return was 1.03%) and for debts 2.61% (the provisional return was 2.47%). The return for other assets was already final: 5.88%.
The following flat rates of return have been set for 2025 (for bank deposits and debt, these are provisional rates):
- banking assets: 1.44%
- other assets: 5.88%
- debts: 2.62%
These (provisional) flat-rate returns are taken into account in the provisional income tax assessments imposed and to be imposed for 2025.
For 2026, the flat rate of return on other assets is 5.99%, but to cover gaps in the budget, politicians are considering adding 1.78% point on top. If that happens, this flat rate of return will come to 7.77%.
Rate
For now, there are no indications that the rate payable on income in Box 3 will change. This rate is 36%.