Rental Income Box 3

Rental Income Box 3 refers to gross rental proceeds from real estate portfolios taxed as capital assets under Dutch wealth taxation rather than as ordinary business income. This classification typically applies to property investors and holding companies engaged in passive investment rather than active property management.

Under this regime, rental income is not taxed on actual collections but instead subject to an imputed return calculation based on the property's market value and statutory deemed yield percentages. This approach decouples tax liability from real cash flows.