More and more Dutch people are investing in crypto. But what about paying taxes on crypto? Since the introduction of new European regulations (DAC8) and the existing box 3 rules, there is increasing attention on the tax aspects of cryptocurrencies. In this blog, we explain how the Dutch Tax Authority views crypto, what the tax-free allowance is, and what you need to take into account.

Paying taxes on crypto and the Dutch Tax Authority

As of January 1, 2026, crypto service providers such as exchanges and wallet providers must report their clients’ transaction data to the Dutch Tax Authority. This is due to the new European directive DAC8. This means that the Tax Authority will soon have full insight into:

  • which crypto you own;
  • how many transactions you make;
  • whether you have correctly reported your crypto in your tax return.

Important: If you do not report your crypto assets, or do so too late, the risk of additional assessments and fines will increase significantly. It is therefore wise to ensure your administration is in order now.

Crypto and box 3: is it considered assets?

In the Netherlands, crypto falls under box 3 (savings and investments). You therefore pay tax on your crypto assets, just like on savings or other investments. For 2025, the following thresholds apply:

  • Tax-free allowance: €57,684 per person
  • With a fiscal partner: €115,368

If your total assets (including crypto, savings, and investments) remain below this amount, you do not have to pay taxes on crypto. If you exceed it, the excess is taxed according to the box 3 rules. Want to know the tax-free allowance for other years? Check here at the Dutch Tax Authority.

How does the Tax Authority calculate the value of crypto?

The Tax Authority always looks at the value of your crypto on January 1 of the tax year. This is called the reference date.

Example:
Do you own €40,000 in bitcoin and altcoins on January 1, 2025, plus €30,000 in savings? The Tax Authority adds this together as €70,000 in assets. With a tax-free allowance of €57,684, you must therefore pay tax on €12,316.

Practical tips for paying taxes on crypto

  1. Keep track of your transactions Note the value of your crypto on January 1 and save annual statements from exchanges.
  2. Check your total assets Don’t forget that crypto is added to savings, investments, and other assets.
  3. Be prepared for DAC8 From 2026, the Tax Authority will automatically see your crypto transactions. Make sure your administration matches your tax return.
  4. Check if you remain tax-free If your assets remain below the threshold, you don’t have to pay tax on crypto.

Conclusion: paying taxes on crypto in 2025

Crypto is no longer invisible to the Tax Authority. With DAC8 coming into force and the existing box 3 rules, it is becoming increasingly important to report your crypto assets correctly. Whether you actually have to pay tax on crypto depends on your total assets and the tax-free allowance. If you remain below it, you are exempt. If you exceed it, you pay tax according to the box 3 rules.

? Want to be sure your tax return is correct? At Luca Book, we are happy to help with a clear calculation and practical guidance.