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 against it.
Only the home you actually live in has an eigenwoningforfait. A second home, a holiday home or a rented-out property sits 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. Bought or sold your home during the year? Ask us how the forfait splits over the months.
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 sits 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 pay nothing. 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% | of the WOZ value |
| €25,000 to €50,000 | 0.20% | share of the WOZ value |
| €50,000 to €75,000 | 0.25% | of that WOZ value |
| €75,000 to €1,350,000 | 0.35% | of the same WOZ value |
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. Only the part above that carries the higher 2.35% rate.
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.
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).
| 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, up to 37.56% | your interest |
“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?
With no or a small mortgage, the Wet Hillen deducts most of the surplus. In 2026 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.
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.
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 runs 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, that is €1,575 on her WOZ value.
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
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, and you usually deduct your mortgage interest against it.