What is the eigenwoningforfait?
The eigenwoningforfait is an amount the Belastingdienst adds to your income for your own home. It is a percentage of your home's WOZ value, the value your municipality sets each year.¹
The Belastingdienst treats your own home as a source of income in Box 1. That is the box for income from work and home ownership. Each year the Belastingdienst adds a small amount, the bijtelling, to your income. You then usually deduct your mortgage interest from that Box 1 income.
Only the home you actually live in has an eigenwoningforfait. A second home, a holiday home or a rented-out property falls in Box 3 instead. That is the box for savings and investments. It follows different rules.
Take Sofie. She owns a flat in Utrecht with a WOZ value of €450,000 and a mortgage. The eigenwoningforfait shows up on her provisional assessment (voorlopige aanslag), the Belastingdienst's advance calculation. She wants to know how the Belastingdienst worked it out, so we follow her figures through this page. This page is part of our guide to the bijleenregeling and buying or selling a home. Living abroad but owning a home here? If you no longer live there, the home usually falls in Box 3 instead.⁸ Leaving the Netherlands but keeping your home here empty and for sale? It counts as your own home until three years after the year you move out.⁷
In short
A percentage of your WOZ value counts as Box 1 income for living in your own home.
0.35% in 2026 for a home with a WOZ value between €75,000 and €1,350,000.
Only your main home has an eigenwoningforfait. A second home or rental belongs in Box 3.
The villa bracket above €1,350,000 is €4,725 plus 2.35% of the value over that amount.
Mortgage interest on your main home is usually deductible against the forfait.
Paid off your mortgage? In 2026 the Wet Hillen deducts 71.867% of the forfait above your deductible mortgage costs. This deduction shrinks each year.
WOZ too high? Object to your municipality within six weeks of the WOZ decision.¹ A lower WOZ value gives a lower forfait.
How much is the eigenwoningforfait in 2026?
For most homes it is 0.35% of the WOZ value in 2026. That rate applies when your WOZ value is between €75,000 and €1,350,000, which covers almost every home.¹
Lower values use lower rates. Homes worth €12,500 or less have no forfait. Your municipality sets the WOZ value, so the forfait moves with it each year.
For Sofie, whose home is worth €450,000, the rate is 0.35%. We work her figure out further down.
| WOZ value | Rate (2026) | Notes |
|---|---|---|
| Up to €12,500 | 0% | No forfait |
| €12,500 to €25,000 | 0.10% | WOZ value × 0.10% |
| €25,000 to €50,000 | 0.20% | WOZ value × 0.20% |
| €50,000 to €75,000 | 0.25% | WOZ value × 0.25% |
| €75,000 to €1,350,000 | 0.35% | WOZ value × 0.35% |
| Above €1,350,000 | €4,725 + 2.35% | villa bracket, see the €1.35 million section |
How is the eigenwoningforfait calculated?
You multiply your WOZ value by the rate for your band. For most homes that is simply your WOZ value times 0.35%.¹
Sofie's home is worth €450,000, so her forfait is €450,000 times 0.35%, which is €1,575. The Belastingdienst adds that €1,575 to her Box 1 income for the year. The table below follows each step.
She also pays mortgage interest. Interest on the loan for your main home is usually deductible in Box 1. So the forfait raises her taxable income while the interest lowers it. In 2026 that deduction counts at a maximum rate of 37.56%.³ We explain the interest side in our guide to the mortgage interest deduction (hypotheekrenteaftrek).
Owned the home for only part of the year? Then you count the forfait for those days only. The count starts on the date you are registered at the address with the municipality, not the day you moved in.⁵ Have a fiscal partner? Then you may split the balance of forfait and mortgage interest in any ratio. The two shares must add up to 100%.⁶
| Step | Calculation | Result |
|---|---|---|
| WOZ value | set by the municipality | €450,000 |
| Rate for this band (2026) | Between €75,000 and €1,350,000 | 0.35% |
| Eigenwoningforfait | €450,000 × 0.35% | €1,575 |
| Added to | Box 1 income | €1,575 |
| Then deduct | mortgage interest, deducted at up to 37.56% | your interest |
What if your home is worth more than €1.35 million?
Above €1,350,000 your forfait is €4,725 plus 2.35% of the value over that amount. People often call this the villa bracket, the villabelasting or the villataks.¹
The €4,725 is simply 0.35% of the first €1,350,000. The higher 2.35% rate applies only to the part above that.
Say a home is worth €1,500,000. The first €1,350,000 gives €4,725. The remaining €150,000 adds 2.35%, which is €3,525. Together the eigenwoningforfait is €8,250. So the higher rate touches only the value above the threshold, not the whole home.
“Most people are surprised to see an amount added for their own home. The good news is that the mortgage interest usually offsets most of it. And if the WOZ value looks too high, that is worth a closer look before you file.”
Do you still pay if your mortgage is paid off?
Yes, but in 2026 only a small part of the forfait stays taxed. The Wet Hillen lets you deduct 71.867% of the forfait above your deductible mortgage costs.²
The rule helps owners whose forfait is higher than their remaining mortgage interest. Without it, paying off your home would raise your taxable income. The Wet Hillen removes most of that effect, but not all of it any more.
Suppose Sofie pays off her mortgage completely, so she has no more interest to deduct. Her forfait of €1,575 becomes the full surplus. The Wet Hillen then lets her deduct most of that surplus, so only a small part remains in her income.
This deduction shrinks every year. It was 76.67% in 2025 and 71.867% in 2026, and it disappears completely from 2041.²
In 2026 Sofie deducts 71.867% of her €1,575 forfait, which is €1,132. After the Wet Hillen deduction, €443 of her €1,575 forfait is still taxed in Box 1.
How do you know your eigenwoningforfait is right?
Start with your WOZ value, because the forfait follows it directly. Is the WOZ value on your WOZ decision (WOZ-beschikking) too high? Then your eigenwoningforfait is too high as well.
Your municipality sends the WOZ decision early in the year. If you think it is wrong, you can object to it within six weeks of the decision.¹ A lower WOZ value means a lower forfait. For your 2026 return you use the value on your 2026 WOZ decision. That value dates from 1 January 2025.⁹
What does this mean for you?
The next step is your own assessment.
Look at the WOZ value on your WOZ decision first, since the forfait is based on it. Weigh the forfait against your deductible mortgage interest. And if your mortgage is paid off, keep the Wet Hillen phase-out in mind.
For Sofie in our example, the forfait is €1,575. With a paid-off mortgage, €443 of that forfait is still taxed after the Wet Hillen deduction.
You can see how we handle a full return in our guide to the Dutch tax return.
Bought your first home here mid-year? Ask us to work out how much forfait counts for you.
How tax on your own home works is on our overview of owning a home.
¹ belastingdienst.nl, Eigenwoningforfait, wat is het en hoe bereken ik het? · Accessed
² belastingdienst.nl, Geen of een kleine eigenwoningschuld (Wet Hillen) · Accessed
³ belastingdienst.nl, Minder aftrek voor uw eigen woning als u een hoog inkomen hebt · Accessed
⁴ belastingdienst.nl, Wat is een eigen woning? · Accessed
⁵ belastingdienst.nl, Deel van het jaar eigen woning · Accessed
⁶ belastingdienst.nl, Fiscale informatie 2026, Fiscaal partnerschap · Accessed
⁷ belastingdienst.nl, Vorige woning staat te koop · Accessed
⁸ belastingdienst.nl, Wonen in het buitenland, Nederlands inkomen · Accessed
⁹ belastingdienst.nl, Welke WOZ-waarde moet ik invullen in mijn belastingaangifte? · Accessed
Common questions about the eigenwoningforfait
What is the eigenwoningforfait?
It is an amount added to your Box 1 income for living in your own home. It is a percentage of your home's WOZ value. Your mortgage interest is usually deductible from your Box 1 income.
How much is the eigenwoningforfait in 2026?
Homes worth €75,000 to €1,350,000 use the 0.35% rate in 2026. Cheaper homes use the lower rates in the table, down to nothing at €12,500 or less.
How is the eigenwoningforfait calculated?
Take your WOZ value and apply the rate for your band. For a home worth €450,000, that is €450,000 times 0.35%, so €1,575 goes onto your Box 1 income.
Do I pay eigenwoningforfait on a second home?
No, the eigenwoningforfait applies only to your main home. A second home, holiday home or rental property falls in Box 3, where the Belastingdienst taxes its value instead.
What is the villa bracket (villabelasting)?
Above a WOZ value of €1,350,000 your forfait is €4,725 plus 2.35% of the value over that amount. People call it the villabelasting or villataks. The higher rate applies only to the part above the threshold.
Do I still pay if my mortgage is paid off?
Often a small amount, because the Wet Hillen no longer removes all of it. You deduct 71.867% of your forfait above your deductible mortgage costs. The deduction shrinks each year and ends from 2041.
Can I object to my eigenwoningforfait?
You object to the WOZ value, and the forfait drops with it. You have six weeks from the WOZ decision to object to your municipality.¹ A lower WOZ value gives a lower eigenwoningforfait.