Mortgage and Homeownership Tax in the Netherlands: The Overview

1Home tax in a nutshell

2The eigenwoningforfait

For most homes it is 0.35% of the WOZ value a year: on a €400,000 home that is €1,400. Above €1,350,000 a higher rate applies to the excess.

3The mortgage interest deduction

4What it saves

5A paid-off mortgage: Wet Hillen

1. Mortgage left
   Interest higher than the forfait

   A net deduction, as above.

2. Almost paid off
   Forfait higher than the interest

   In 2026, 71.867% of the difference is still deducted (Wet Hillen).

3. Each year
   Shrinking

   The Hillen percentage falls by 4.8 points a year, until it ends in 2041.

6NHG, the mortgage guarantee

NHG guarantees mortgages up to €470,000 in 2026. Lenders usually give NHG loans their lowest rate, and the one-off fee of 0.4% of the loan is tax-deductible as a financing cost.

7Every home topic in detail

8Common questions