- The income tax return is due before the date in your invitation letter, usually 1 May. With an extension you get four more months, to 1 September.
- Report crypto if your box 3 wealth on 1 January is above €38,479 (€76,958 with a fiscal partner) in 2026. Tick “Cryptobezittingen” and enter the value.
- Companies with a calendar financial year file corporate income tax before 1 June of the next year.
- Crypto providers report your 2026 data to the Belastingdienst by 31 January 2027 (DAC8). Undeclared crypto in box 3 can carry a penalty of up to 150% of the tax.
- Private individuals have no legal duty to keep records, but the Belastingdienst can ask for proof of your crypto values. Businesses keep their records for 7 years.
This page covers when and how to report crypto to the Belastingdienst. How the tax is calculated is on personal tax and business tax. It is general information, not tax advice; the dates in your own letter from the Belastingdienst always come first.
Deadline calendar
The dates below are for the 2025 tax year, filed in 2026, as published by the Belastingdienst. Later years follow the same pattern; check the date in your letter.
| Date | What | Who |
|---|---|---|
| 1 January (0:00) | Valuation date: the value of your crypto on this moment counts for box 3 for that year | Individuals |
| 1 May 2026 (usually) | Income tax return 2025 due, unless your letter gives another date. Last day to ask for an extension and to request or change a provisional assessment for 2025 | Individuals |
| Before 1 June 2026 | Corporate income tax return 2025 due (calendar financial year), and last day to request the online extension | Companies |
| Before 14 July 2026 | File if you received no letter but owe €58 or more for 2025 | Individuals |
| Before 1 September 2026 | Income tax return 2025 due if you got the four-month extension | Individuals |
| 1 November 2026 | Corporate income tax return 2025 due with the online extension | Companies |
| 31 January 2027 | First DAC8 report on 2026 to the Belastingdienst, and providers inform their customers which data they passed on | Crypto providers |
Individuals: step by step
Do you have to file?
- You received an invitation letter (aangiftebrief): you must file.
- No letter, but you owe €58 or more (2025): file as soon as possible and before 14 July 2026, or you can get a penalty. This applies to box 3 income from crypto too.
- No letter and you get €19 or more back: you can file to receive it.
- You receive income-dependent benefits (such as toeslagen) and your household’s wealth is above €37,395 (€74,790 with a fiscal partner) for 2025: file as well.
Crypto in the return
- Add up all your box 3 assets on 1 January and subtract your box 3 debts.
- Compare the result with the threshold amount: €38,479 without a fiscal partner and €76,958 with one in 2026 (€37,395 and €74,790 in 2025). If your wealth is lower, you do not have to report it.
- Value each coin at 0:00 on 1 January, at the rate of the exchange platform you used. Keep a screenshot or export as evidence.
- In the return, crypto falls under “bankrekeningen en andere bezittingen”. Tick the box “Cryptobezittingen” and enter the value. For 2024 and earlier you used “Overige bezittingen”.
- If your wealth is above the tax-free allowance, the return asks whether you want to state your actual return. It is optional; the Belastingdienst then applies whichever is lower. For crypto you give the values on 1 January and 31 December and the total purchases and sales during the year.
Reporting crypto does not by itself mean you owe tax: the part of your wealth covered by the tax-free allowance is not taxed.
Extension and timing
Ask for an extension before the filing date in your letter. An extension gives you four more months, so for 2025 the return is then due before 1 September 2026. You usually pay tax interest (belastingrente) when you get an extension. The Belastingdienst aims to respond within three months of receiving your return; if you got your letter early in the year and file before 1 April, it aims to send you a decision before 1 July. The final assessment for 2025 must be issued by 31 December 2028 at the latest, extended by the length of any extension.
Provisional assessment
You can ask for a provisional assessment (voorlopige aanslag) in Mijn Belastingdienst to pay box 3 tax spread over the year. For 2026 you give an estimate of the value of your crypto on 1 January 2026. You can usually request or change it until 1 May of the following year, or until your extension date, but not after you have filed the return for that year. The provisional assessment always uses the assumed return; a lower actual return is only taken into account in the return.
Actual return for 2024 and earlier
For 2024 and earlier you state a lower actual return with the separate form Opgaaf werkelijk rendement. For 2021 to 2024 you do not have to wait for a letter. The form for 2020 to 2024 is online in Mijn Belastingdienst; for 2017 to 2019 you log in with DigiD. The Belastingdienst started sending letters in July 2025 and says this can take until 2028. We found no closing date for the form on its pages.
Companies
- Deadline: if the financial year equals the calendar year, the corporate income tax return is due before 1 June of the next year. With a different financial year, within five months after it ends.
- Extension: with a calendar financial year you can request an extension to 1 November online, before 1 June. For a longer extension or another financial year you use the paper form, with reasons, within five months after the financial year ends.
- Through a tax adviser: advisers in the Becon scheme can get an extension until 30 April of the following year, if they keep to a filing schedule. This also covers income tax returns.
What providers report (DAC8)
From 1 January 2026, crypto service providers must record and verify customer data and transactions and report them every year to the Belastingdienst. This covers MiCA-licensed providers and operators without a license that provide such services professionally.
- Customer data: name, address, tax residence and tax identification number.
- Exchange transactions: the type of crypto, the type of transaction, the number of units, the gross amount and the fair market value.
- Transfers: the type of crypto, the type of transfer, the value and the number of transfers.
- Custody: providers that also hold crypto for customers report account balances as well, under the existing CRS/DAC2 rules.
- Timing: the first report is due by 31 January 2027, and then every year by 31 January. By the same date providers must inform their customers which data they passed on; they choose how.
For you as a user nothing changes in how you file: the Belastingdienst says you report and pay tax on crypto in the same way. It uses the data to check what people state in their income tax return, and shares it with the tax authorities of the countries where customers are tax resident, so EU countries (DAC8) and non-EU countries (CARF) see data about their residents.
Records: what to keep and for how long
Private individuals. The Belastingdienst says that as a private individual you do not have to keep accounts and have no legal retention obligation (bewaarplicht). It still advises keeping receipts, bank statements and other evidence, because it can ask you to show them. For crypto, the return itself tells you what you need:
- the value of each coin at 0:00 on 1 January, with the rate of the platform you used (a screenshot or export);
- if you state your actual return: the values on 1 January and 31 December and the total purchases and sales during the year;
- if you can no longer reach your crypto: the facts and circumstances that show it is inaccessible (see lost access).
There is no fixed period for individuals, but the Belastingdienst can impose an additional assessment (navorderingsaanslag) up to 5 years after the tax debt arose, extended by any filing extension, and up to 12 years for income or assets held or arising abroad (General Tax Act, Article 16). It does not say whether crypto on a foreign platform or in your own wallet counts as held abroad. Records kept for 12 years cover both periods.
Businesses. Entrepreneurs and companies must keep their records for 7 years (General Tax Act, Article 52(4)); data on real estate for 10 years. The period starts when the data are no longer current. The basic records that must always be kept for the full 7 years include the accounts of debtors and creditors, the purchase and sales records and the general ledger. The Belastingdienst publishes no crypto-specific list; for crypto this means, for example, exchange statements, transaction records and the euro rates you used for turnover.
Penalties and voluntary disclosure
| Situation | Penalty (as published, October 2026) |
|---|---|
| Income tax return not filed, or not filed by the date in the reminder | €469, rising to €6,709 if it happens more often |
| Corporate income tax return not filed, or not on time | €3,354 |
| Box 3 income (such as crypto) not or wrongly declared through gross negligence | 75% of the tax |
| Box 3 income not or wrongly declared on purpose | 150% of the tax, and up to 300% in aggravated cases |
The late-filing penalty (verzuimboete) applies when you miss the deadline in the reminder (aanmaning), not on the day after the filing date.
Forgot to declare crypto? You can still correct your return voluntarily (inkeerregeling), as long as you do not know, and could not reasonably know, that the Belastingdienst suspects it. The tax and tax interest are always due. The law’s rule that a correction within two years means no penalty does not apply to box 3 income, so for crypto in box 3 a voluntary correction lowers the penalty but does not remove it (Article 67n of the General Tax Act). You report it with the form Melding vrijwillige verbetering. With DAC8 data arriving from 2027, the Belastingdienst will increasingly know about crypto held at providers.
Sources
- Belastingdienst: Wanneer moet ik aangifte doen? (last checked October 2026)
- Belastingdienst: Moet ik aangifte doen? (last checked October 2026)
- Belastingdienst: Kan ik nog uitstel aanvragen voor mijn belastingaangifte? (last checked October 2026)
- Belastingdienst: Wat gebeurt er na de aangifte? (last checked October 2026)
- Belastingdienst: Moet ik aangifte doen en belasting betalen over mijn crypto’s? (last checked October 2026)
- Belastingdienst: Werkelijk rendement in belastingaangifte 2025 (last checked October 2026)
- Belastingdienst: Formulier Opgaaf werkelijk rendement (last checked October 2026)
- Belastingdienst: Wanneer kan ik mijn werkelijk rendement doorgeven? (last checked October 2026)
- Belastingdienst: Tot wanneer kan ik een voorlopige aanslag aanvragen of wijzigen? (last checked October 2026)
- Belastingdienst: In 4 stappen zelf een voorlopige aanslag aanvragen (last checked October 2026)
- Belastingdienst: Aangifte vennootschapsbelasting doen (last checked October 2026)
- Belastingdienst: Uitstel aangifte vennootschapsbelasting (last checked October 2026)
- Belastingdienst: Uitstel aanvragen voor fiscaal dienstverleners (Becon-uitstel) (last checked October 2026)
- Belastingdienst: Europese richtlijn DAC8/CARF voor cryptodienstverleners en -exploitanten (last checked October 2026)
- Belastingdienst: Meer zicht op cryptotransacties (last checked October 2026)
- Belastingdienst: Boete (last checked October 2026)
- Belastingdienst: Inkeerregeling (last checked October 2026)
- wetten.overheid.nl: Algemene wet inzake rijksbelastingen, articles 16, 52 and 67n (last checked October 2026)
- Belastingdienst: Informatieplicht (last checked October 2026)
- Belastingdienst: Hoe lang moet u uw administratie bewaren: 7 of 10 jaar? (last checked October 2026)
This page is general information, not tax advice. Rules, amounts and dates change, so check the official sources above and your own letter from the Belastingdienst before you act.