Box 3 or Box 1 for landlords
Dutch rental income is usually Box 3, but "more than normal asset management" shifts it to Box 1. Take the 2-minute check.
Why this matters
Box 3 taxes your assets via a forfaitary yield (6.04% × 36% in 2026). Box 1 taxes the actual profit at progressive rates up to 49.5%. The difference is often thousands of euros per year.
When Box 3?
Standard rental scenarios — long-term to private tenants, little personal labor, no extra services — fall under Box 3. This is the default for most landlords with 1–3 properties.
When Box 1?
When you exceed "normal asset management": active management, doing renovations yourself, short-term rentals (Airbnb) with extras, or many properties. The labor you put in transforms it from assets into a business.
FAQ
Can different properties be classified differently?
Yes. Each rental can be classified separately. One property in Box 3 and another in Box 1 is possible.
What if I hold properties in a BV?
Then corporate tax applies to the rental profit, not Box 3 or Box 1 personally.
Is Airbnb always Box 1?
Not automatically. But heavy involvement (cleaning yourself, breakfast, guest concierge) pushes it toward Box 1.
Can I deduct mortgage interest in Box 3?
No. The mortgage debt lowers your taxable assets, but interest itself is not deductible the way it is in Box 1.
This is indicative, not tax advice. Consult an advisor for your specific situation.