If possible, reduce your box 3 tax liability by making use of the rebuttal rule
As a residential property investor, you are taxed on your property based on a notional return. That is the main rule. This main rule is set aside if you can demonstrate that the actual return you have achieved on your entire box 3 assets (i.e. including savings, securities, receivables, etc.) is lower than the notional return. For this year, this is 5.88%. As of 2026, this will be 7.78%. In other words, whereas in 2025 you will owe a maximum of € 8.467,- in box 3 for a rented property with a WOZ value of € 400.000,- in 2026 this will be a maximum of € 11.203,-. However, suppose you can demonstrate, on the basis of the rebuttal scheme (form “Opgaaf werkelijk rendement” (Statement of actual return), that your total box 3 assets yielded a return of 3%. In that case, the tax assessment in box 3 in this example will be € 4320,-.
It is therefore important to make customised calculations for each tax year. This can be quite complex, especially for larger assets. Your tax advisor or accountant will be able to assist you with this.
For those who, in addition to rented private property, also have a private limited company: there appear to be good opportunities for further tax optimisation or considerable tax savings by having the rent run through the private limited company (assignment) in a legally permitted manner. Perhaps more on that another time.
