Bitcoin tax in the Netherlands
A general guide to reporting bitcoin in the Netherlands. Learn about box 3, the 1 January reference date, business holdings and the records to keep.
For a private individual, the Belastingdienst states that crypto assets such as bitcoin are part of box 3 assets. Their value is determined on 1 January, the reference date.
The Belastingdienst says to use the value in economic circulation on that date and the rate on the exchange platform used. Keep records of your bitcoin balance and the valuation source you use.
Private bitcoin holdings and box 3
Bitcoin held privately can form part of your box 3 assets. Whether tax is due depends on your wider situation, including total assets and debts. The applicable calculation can change by tax year.
This page does not provide a personal calculation. Check the current Belastingdienst guidance for the year of your return.
The 1 January reference date
The reference date is important because the relevant value is not necessarily the price paid for bitcoin or its value later in the year.
A general historical table can help explain the date, but your own records remain important. Keep statements from the platform you used, a record of the amount held and the valuation method applied on 1 January.
Read Bitcoin price on 1 January for the source method behind Blockrise’s historical reference table.
Business holdings and bitcoin received for work
Different rules can apply when bitcoin belongs to business assets or when a business receives payment in bitcoin. The Belastingdienst states that business crypto holdings are processed in the balance sheet and profit-and-loss account. If this applies to you, seek advice that reflects your business structure and facts.
Reporting and current rules
From 1 January 2026, crypto-asset service providers must provide customer and transaction information to the Belastingdienst under DAC8. This does not change the need to file a complete and accurate return based on your own situation.
This article provides general information only. It is not tax, legal or financial advice. Tax rules and return screens can change. Check current Belastingdienst guidance or consult a qualified Dutch tax adviser before filing.
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