Bitcoin in the Netherlands: rules, tax and how it's priced
In the Netherlands bitcoin is quoted in euros per 1 BTC (BTC/EUR), usually written with a decimal comma, and small amounts are often given as a fraction of a bitcoin or in satoshis (100 million sats = 1 BTC). The figures on this page are the international BTC/USD price converted at today's EUR/USD exchange rate, before exchange fees, spreads and any local premium.
Is bitcoin legal in the Netherlands? AFM and MiCA
Owning and trading bitcoin is legal in the Netherlands, but it is not legal tender. From 2020 crypto firms had to register with De Nederlandsche Bank (DNB) under anti-money-laundering rules. Since 30 December 2024 crypto-asset service providers have been regulated under the EU's Markets in Crypto-Assets Regulation (MiCA), with the Dutch Authority for the Financial Markets (AFM) as the authorising authority, alongside DNB. The Netherlands chose the shortest transitional period, six months, so DNB-registered firms without MiCA authorisation had to stop serving clients after 30 June 2025. Any firm serving Dutch customers now needs MiCA authorisation from the AFM or another EU regulator.
How is bitcoin taxed in the Netherlands? Box 3
For most individuals, the Netherlands does not tax the profit when you sell bitcoin. Instead, crypto is an asset in Box 3 (income from savings and investments). You declare its value on 1 January of the tax year, and the Tax Administration (Belastingdienst) assumes a fixed return on it: 6.00% for 2026, taxed at 36%. Only wealth above the tax-free allowance, €59,357 per person in 2026, is taxed. If your actual return, including unrealised price changes, was lower than the assumed return, you can report your actual return, and the Belastingdienst uses whichever is more favourable. Professional trading or mining can be taxed as income in Box 1 instead. The system is changing: the House of Representatives passed a bill on 12 February 2026 to tax actual returns, with 2028 as the intended start. The Senate postponed its vote while the government prepared amendments (a "novelle"), and in October 2026 it was waiting for the House to deal with them first, so the rules for 2027 onwards are not final.
Buying bitcoin in the Netherlands and DAC8
Dutch residents buy bitcoin in euros through MiCA-authorised exchanges and brokers, often paying by iDEAL bank transfer, and some banks and investment apps also offer crypto. Check the AFM register or the ESMA register before opening an account. Since 1 January 2026, under the EU directive DAC8, crypto-asset service providers must collect information on their users and report their transactions to the tax authorities, and the Belastingdienst will receive data on Dutch residents from providers across the EU, starting with 2026 data in 2027. For Box 3, keep a record of your holdings' value on 1 January each year.
Legal and tax information last reviewed October 2026. Crypto rules change quickly — check with the regulator or tax authority, or a qualified adviser, before acting. This is not tax, legal or investment advice.