Mortgage Interest Deduction (Hypotheekrenteaftrek) 2026: How Much Tax You Get Back

How it works

1. 1
   Add the eigenwoningforfait

   0.35% of the WOZ value (up to €1,350,000) is added to your Box 1 income.

2. 2
   Subtract the interest you paid

   Interest on the loan for buying, improving or maintaining your main home, plus deductible financing costs in the year you buy.

3. 3
   The net amount lowers your income

   Your tax falls by the deduction times your rate, but never at more than 37.56%. Above €78,426 the difference with 49.50% is added back (tariefsaanpassing).

The conditions

Main home

The home must be your main residence. A second home, holiday home or rental is in Box 3, without deduction.

Annuity or linear in 30 years

For loans since 2013 (see mortgage types). An interest-only part is not deductible.

Spent on the home

Purchase, improvement, maintenance or buying out ground lease. Money used for a car or holiday is a Box 3 debt.

Information duty

A bank reports your loan automatically. For a loan from family or a foreign lender, you report the details in your tax return yourself.

Not living there yet / empty and for sale

Interest stays deductible for up to 3 years after the tax year, if you move in within 3 years (new home) or the old home is empty and for sale (the year it became empty plus 3 years).

What it is worth, by income

Single buyer borrowing the 2026 maximum on income, 3.8% for 10 years, WOZ equal to the loan, year 1

Tax saving computed with the same Box 1 engine as the full calculator, including the tax credits. The effective rate can be above 37.56% at middle incomes: a lower taxable income also gives back part of the general tax credit (algemene heffingskorting), which phases out with income. In the top bracket the rate is exactly 37.56%. Year-1 interest is taken as loan × rate, as in the mortgage calculator; because you repay monthly, the real figure is slightly lower.

The eigenwoningforfait in 2026

More in the eigenwoningforfait explained. The WOZ value comes from your municipality each year; you can object within six weeks.

Mortgage almost paid off: Wet Hillen

When the forfait is higher than your interest, part of the difference is deducted again. That part is shrinking: 71.867% in 2026, 4.8 points less each year, until it ends in 2041. Example, WOZ €500,000 and €400 interest left:

Eigenwoningforfait

+ €1,750

Interest

- €400

Hillen deduction (71.867% of the difference)

- €970

Added to your income

+ €380

Fiscal partners: who takes the deduction?

Partners may split the home's net income (forfait minus interest) in any proportion. For the couple in the hub example, €60,000 and €40,000, €17,100 interest and €1,575 forfait in year 1:

The lower earner's income drops partly into the 35.75% bracket, where the deduction is worth less. Your return software suggests the best split; check it.

Moving with equity: the bijleenregeling

If you sell with a profit (overwaarde) and buy again within three years, that profit counts as invested in the new home. Interest on the part you borrow instead is not deductible. Worked out on moving and selling.

Get it monthly

Without action, you get the deduction once a year after filing. Ask for a provisional assessment (voorlopige aanslag) in Mijn Belastingdienst and it is paid monthly from the month you apply. See provisional assessment.

How much can I borrow? · Annuity, linear or interest-only · Interest rates and fixed periods · Mortgage interest deduction · NHG · Buying costs · Mortgages for expats · Moving, repaying, divorce, selling · Mortgage glossary