1The eigenwoningforfait in a nutshell
2Why it exists
Living in your own home saves you rent, and the Dutch tax system treats that benefit as income. In exchange, the interest on the loan for the home is deductible. For most owners with a mortgage, the deduction is larger than the forfait, so they pay less tax overall.
3The WOZ value
- 1 January 2025Reference date
The WOZ value for the 2026 tax year is the market value on this date.
- Early 2026WOZ notice
Usually with the municipal tax bill.
- Within 6 weeksObjection
Free, with comparable sales as evidence.
4The 2026 brackets
| Forfait | Example | |
|---|---|---|
| Up to €12,500 | 0% | €0 |
| €12,500 to €25,000 | 0.10% | €20,000: €20 |
| €25,000 to €50,000 | 0.20% | €40,000: €80 |
| €50,000 to €75,000 | 0.25% | €60,000: €150 |
| €75,000 to €1,350,000 | 0.35% | €400,000: €1,400 |
| Above €1,350,000 | €4,725 + 2.35% of the excess | €1,700,000: €12,950 |
5Together with the mortgage interest
- 1+ Forfait€1,400 on a €400,000 home
- 2− Interestfor example €12,000
- 3= Net− €10,600: a deduction
6A paid-off home: Wet Hillen
If your forfait is higher than your interest, for example because the mortgage is almost paid off, 71.867% of the difference is deducted again in 2026. That share falls by 4.8 points a year and ends in 2041, so owners without a mortgage will gradually pay tax on the full forfait.
7Fiscal partners
Fiscal partners can split the net amount of the home (forfait minus interest) between them in any proportion. Usually it goes to the higher earner, but check: the return software suggests the best split.
8Common questions
Do I pay the forfait on a rental property?
No, only on your own main home. A rental is in Box 3.
Do tenants pay it?
No, only owner-occupiers.
Is it on my municipal tax bill?
No, the forfait is part of your income tax. The WOZ value on the municipal bill is what it is based on.
Where do I see it in my calculation?
Enter your WOZ value in the full tax calculator.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
Ready to run your own numbers?
WOZ objection checker