Calculate Box 3 tax on rental income
Box 3 taxes a forfaitary return on your wealth, not your actual rent. Estimate your 2026 tax.
How does box 3 work?
Since the bridging law you pay box 3 tax on an assumed return on your wealth. A rental property falls under other assets with a high forfait; debts count with a lower forfait.
What does this mean for landlords?
Because the debt forfait is lower than the asset forfait, financed letting is taxed relatively heavily in box 3. Keep your actual income and costs for possible counter-evidence.
Frequently asked questions
Do I pay box 3 on my actual rent?
No. Box 3 taxes a forfaitary (assumed) return on your wealth, regardless of your actual rental income.
What is the tax-free allowance in 2026?
Indicatively around €57,684 per person, and double with a fiscal partner. The final 2026 amount may differ.
Can I use my actual return?
A move toward taxing actual returns is underway. Until then the forfaitary method applies, with the option of counter-evidence in certain cases.