Crypto Tax in Netherlands

A structured summary of how individual crypto taxation works in Netherlands — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Netherlands

General Information

Default Framework

IFRS

Crypto Classification

Intangible Asset, Current Asset

Tax Year

Calendar Year (M12)

Functional Currency

EUR

FX Source (Reporting)

ECB

FX Source (Tax)

ECB

Transaction Rate

Daily Spot

Hyperinflationary

✗ No

Individual Tax — Regime

Tax Regime

Special Regime

Box 3: vermogensrendementsheffing (wealth tax). Tax on deemed return from net assets (forfaitair), not actual gains. Since 2023: separate categories (savings, investments, debts) with different deemed returns.

Tax Rate

36%

36% tax on DEEMED RETURN (not actual gains). Deemed return varies by asset category (~6.04% for other investments in 2025). Effective rate ≈ 2.17% of asset value.

Individual Tax — Cost Basis

Measurement Basis

FAIR VALUE JAN1

Cost Method

N/A

Method Electable

✗ No

Permitted Methods

—

Country Override

BOX 3 FORFAITAIR

Individual Tax — Exemptions

CGT Exempt

✗ No

Holding Period

—

HP Benefit

—

Annual Exemption

EUR 57,000

Threshold Exemption

EUR 57,000 (Freibetrag (Allowance))

Individual Tax — Anti-Avoidance

Wash Sale

✗ Off

Same-Day Rule

✗ No

Superficial Loss

✗ No

Loss Restriction

Unrestricted

Loss Carryforward

Unlimited

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Is crypto taxed for individuals in Netherlands?

Netherlands applies a Special Regime treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Netherlands use?

See the cost-basis section above for the default method and the alternatives Netherlands permits for individuals.

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