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Capital gains tax on property sale

I have read that no capital gains tax or equivalent is paid on the profit arising from the sale of a principal residence. However is this gain assessed for income tax in any of the Dutch tax boxes?
Capital gains tax is indeed not applicable if the principal residence is sold. In the Netherlands there is no separate capital gains tax but (certain) capital gains fall under the general income tax or corporate tax. The capital gain related to the sale of a principal residence is tax free (in Box 1), but the received sum may become part of your taxable savings in Box 3.
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