Which homeowner costs are tax-deductible in the Netherlands?
Only costs tied to your eigenwoningschuld are deductible. That is the part of your loan used to buy, improve or maintain the home you live in. So the deduction is about the loan, not about the purchase. We explain which one-off and recurring costs the Belastingdienst accepts, which it never does and why. Rohan bought his first Amsterdam flat this year and paid a mortgage advisor, a valuation and a notary. He wants to know which of those come back.
In short
Your eigenwoningschuld decides it. Only costs on the loan for your own home are deductible.
One-off financing costs are deductible in the year you buy: mortgage advice, the valuation and the mortgage-deed notary.
Recurring costs stay deductible every year: your mortgage interest and the ground lease (erfpacht canon).
Never deductible: your transfer tax, your purchase agent, the transfer-deed notary. Renovation itself is never deductible either.
The eigenwoningforfait offsets your deduction: the Belastingdienst adds it to your income, so your net deduction shrinks.
Capped at 37.56% in 2026: above €78,426 of income the Belastingdienst limits the deduction rate (37.48% in 2025).
Which one-off costs can you deduct in the year you buy?
The one-off financing costs of your mortgage are deductible that year. These are the costs of arranging the loan itself, not of buying the house. The table below lists which ones the Belastingdienst accepts. The notary fee for your mortgage deed is deductible, and the notary costs page covers it in full. Penalty interest when you refinance is deductible too, as the penalty interest page explains. Construction interest paid after your provisional purchase contract counts as well, and the bouwdepot page covers a building deposit. Rohan's mortgage advice, his valuation and his mortgage-deed notary all sit here. Refinancing and construction costs follow the same rule in the year you pay them.
| Cost | Deductible? | Where it belongs |
|---|---|---|
| Mortgage advice and arrangement | Yes | One-off financing cost |
| Valuation for the loan | Yes | Only if needed to get the loan |
| Notary, mortgage deed | Yes | See notary costs |
| Land Registry (Kadaster) entry, mortgage deed | Yes | Part of the one-off financing costs |
| NHG (national mortgage guarantee) application | Yes | Also a one-off financing cost |
Which costs keep coming back every year?
Your mortgage interest and any ground lease stay deductible every year. Mortgage interest is the big one, deductible for the whole term of your eigenwoningschuld. The mortgage interest deduction page explains the rate and the conditions. Do you pay a periodic ground lease, the erfpacht canon? That stays deductible too, and the erfpacht page covers the exceptions. Rohan pays mortgage interest every month, so that part comes back in every future return.
Which costs are not deductible and why?
Costs of buying the house, not the loan, are not deductible. The line is simple. A cost that arranges your loan is deductible. A cost that buys the property is not. So your purchase agent's fee, the transfer tax and the notary fee for the transfer deed all fall outside the deduction. Maintenance and renovation are never deductible in themselves. Only the loan interest behind them is. Repaying your mortgage is not a cost, so aflossing is not deductible. Some buyers pay no transfer tax, and the transfer tax page explains who qualifies.
Why is your net deduction smaller than the costs?
The Belastingdienst adds an amount to your income for living in your own home. That amount is the eigenwoningforfait, a small percentage of your home's WOZ value. The WOZ value is the municipal valuation of your home. The Belastingdienst sets your deductible costs against it. What is left is your net saldo eigen woning, the figure that actually changes your tax. When the forfait is larger than your deduction, little is left to deduct. The eigenwoningforfait page works through the percentages and the villa bracket. There is one more limit. Above €78,426 of income in 2026, the Belastingdienst caps the deduction rate at 37.56%. In 2025 it was 37.48%.² So a high earner does not get the deduction at their top rate.
What does this look like for a first purchase?
Rohan's deductible costs come to €5,300 in the year he buys. Here is how it adds up.
| Cost | Amount | Deductible? |
|---|---|---|
| Advice and arrangement for your mortgage | €2,500 | Yes |
| Loan valuation | €600 | Yes |
| Notary fee for the mortgage deed | €800 | Yes |
| NHG guarantee application | €1,400 | Yes |
| Deductible total | €5,300 | Yes |
What does that mean for your tax?
Rohan's €5,300 deduction is worth up to about €1,991 off his tax. The Belastingdienst caps the rate at 37.56% in 2026. The exact benefit depends on his income and his eigenwoningforfait. We work it through with you before you file. Rohan keeps those four invoices ready for his return.
“Most people miss a deductible cost or claim one that does not qualify. We go through your notary and mortgage invoices line by line, so you leave nothing on the table.”
What should you do now?
Gather your mortgage and notary invoices before you file. Line up the invoices from your mortgage advisor, your notary and your lender. Match each line to the table above and set the deductible costs against your eigenwoningforfait. Did you miss a cost in an earlier return? You can often still correct it³, and your advisor tells you how far back. A short intro call is the quickest way to be sure you missed nothing.
Do you also rent out property or want the wider home-and-property view? Our guide to tax on rental income and your home is the hub for that cluster.
How tax on your own home works is on our overview of owning a home.
¹ belastingdienst.nl, Aftrekbare kosten van je eigen woning · Accessed
² belastingdienst.nl, Tariefsaanpassing aftrek kosten eigen woning · Accessed
³ belastingdienst.nl, Ik heb een foutje ontdekt (wijzigen aangifte) · Accessed
Common questions about homeowner tax deductions
Can I deduct the costs of buying my home?
The one-off costs of arranging your mortgage and your recurring mortgage interest are deductible. The costs of buying the house, like the transfer tax and your purchase agent, are not.