Box 3 proposals for 2027 and 2028

A dated scenario, not enacted law

As checked on 8 October 2026, the new system is still in the legislative process. This tool keeps the original 2028 bill and the 2 October 2026 draft amendment as separate scenarios. Allowances and funding measures may change. Each result identifies its version, sources and assumptions.

2027: the bridge regime continues

The baseline and October draft retain the deemed-return system with counterevidence. The October draft contains a 7.87% other-assets rate and a €30,846 capital allowance per person; these are proposed technical funding measures. Unconfirmed savings/debt rates use clearly labeled editable forecast assumptions. The partial foreign taxpayer transition has ended in both scenarios.

2028: gains when sold versus annual value changes

The original bill uses annual value changes for ordinary investments. The October draft moves financial instruments to capital-gains taxation, with the proposed opening tax basis reset to market value on 1 January 2028. Direct crypto and residual categories continue under annual accrual in that draft. Interest and dividends remain annual income.

Provide annual cash income, price changes, expected sales and the acquisition basis of the assets sold. The scenarios use the same annual portfolio assumptions; the calculator does not compound or roll one year into another. New-system pre-existing loss carry is assumed to be zero; a modeled future loss is not a cash refund.

Review and updates

Rule updates are made through reviewed, tested releases with a new verification date. The assistant does not invent, fetch or update tax law. Until proposals are enacted, use these results to understand sensitivity to the rules rather than as a tax bill.