In short
- Add your yearly mortgage statement and the WOZ value letter from your town.
- For 2026, 0.35% of your home’s WOZ value is added to your income, for most homes. This is called the eigenwoningforfait.
- You can deduct the mortgage interest you paid on a loan for your home, if the loan meets the conditions.
- In 2026, the deduction saves you tax at a rate of at most 37.56%.
- Bought or sold your home in 2026? Add the notary’s settlement statement too.
The two numbers that change
1. An amount added for owning your home
Because you live in a home you own, a small percentage of its value is added to your income. It’s called the eigenwoningforfait. For 2026, it’s based on the WOZ value with a valuation date of 1 January 2025. That’s the value in the letter your town sent you in early 2026.
| WOZ value of your home | Amount added to your income |
|---|---|
| €75,000 to €1,350,000 | 0.35% of the WOZ value |
| More than €1,350,000 | €4,725, plus 2.35% of the value above €1,350,000 |
| Less than €75,000 | Between 0% and 0.25%, depending on the value |
2. The mortgage interest you paid
You can deduct the interest you paid on a loan you used to buy, improve or maintain the home you live in. Your lender’s yearly statement shows the amount.
The deduction is subtracted from your income, which lowers your tax. In 2026, the most it can save you is 37.56% of the amount, even if part of your income is taxed at a higher rate.
Which interest you can deduct
- The loan is for your own home. It was used to buy, improve or maintain the home you live in. Interest on a loan for something else, like a car, doesn’t count.
- Loans since 2013 must be repaid in full. For new loans since 1 January 2013, you can only deduct the interest if you repay the whole loan within 30 years, at least on an annuity or linear schedule.
- For up to 30 years in total. You can deduct mortgage interest for at most 30 years.
Costs in the year you took out the mortgage
Some costs of getting the mortgage are also deductible, such as mortgage advice and arrangement fees, the notary’s costs for the mortgage deed, a valuation needed for the loan and the cost of applying for the National Mortgage Guarantee (NHG).
Not deductible: transfer tax (overdrachtsbelasting) and the notary’s costs for transferring ownership.
Little or no mortgage left?
If the amount added for owning your home is higher than your mortgage interest and other home costs, you get a partial deduction for the difference. In 2026 that’s 71.867% of the difference. This rule is being phased out.
An example
Example · made-up figures
A flat with a WOZ value of €450,000
The owner paid €11,200 in mortgage interest in 2026 on a loan that meets the conditions.
- Eigenwoningforfait0.35% × €450,000, added to income
- €1,575
- Mortgage interest paidFrom the lender’s yearly statement
- €11,200
- Net amount deducted from income€11,200 minus €1,575
- €9,625
How much tax this saves depends on the owner’s income, at a rate of at most 37.56%.
What you’ll need
| Document | What it shows |
|---|---|
| Yearly mortgage statement | The interest you paid and how much you still owe. Your lender sends it early in the year. |
| WOZ value letter (WOZ-beschikking) | The official value of your home, from your town. You can also look it up at the WOZ-waardeloket. |
| Notary’s settlement statement (nota van afrekening) | If you bought or sold this year: the costs, and the date the home became yours or stopped being yours. |
| Mortgage offer or contract | If you took out a new loan this year: the loan amount and repayment type. |
Special situations
Bought your home together with your partner? Fiscal partners can divide the home items between them. Read about filing as a couple.
Ask us before you start if you own a home abroad, rent out your home or part of it, own a second home, sold your home with debt left over, or have a home that isn’t your main home. Email us, without documents or tax details in your first message.
Written by the Taxpress team and checked against the Belastingdienst’s 2026 fiscal information on 10 November 2026. This is general information, not personal tax advice. Spotted something out of date? Tell us.