Letting your own home or a room
Renting out the home you live in, or a room in it, falls in Box 1. See the rules, including the room exemption.
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Renting out a property in the Netherlands? The rent itself is usually not taxed as income. The property sits in Box 3, and we point you to the rules for your situation. Own a property abroad? You will find that route here too.
Rental income tax
Rental income from a second or investment property is usually not taxed as income in the Netherlands. Instead, the property itself sits in Box 3 with your savings and other assets. You pay Box 3 tax on the property's value, not on the rent you collect.
The rate is 36% in 2026. It runs on a deemed return, set at 6.00% for a let property. You only pay it on wealth above the tax-free amount of €59,357 per person, or €118,714 with a fiscal partner. A fiscal partner is your registered tax partner for the year. Costs like maintenance or owners' association fees are not deductible under this system.
Letting the home you live in works differently, and a property abroad follows its own route. Find the situation that is yours below. Very active letting, such as cleaning or daily management, can move the tax to Box 1. Box 1 taxes income from work and your home.
The 2026 figures come from the Belastingdienst, consulted on 14 July 2026. These figures apply to resident taxpayers. You can instead choose to pay on your actual return, which counts the rent.
Where to start
Are you letting your own home while away, renting out a room, or letting a holiday home? These situations each have their own rules, and the tax can land in Box 1 or Box 3.
Pick the page that matches your case for the exact rules, the current figures and how we file it with you.
Is your question about the home you live in rather than the rent it brings in? Start on owning a home. Box 1 is the tax on income from work and your home.
Renting out the home you live in, or a room in it, falls in Box 1. See the rules, including the room exemption.
A holiday home has its own rules, including the 2026 charge for your own use. See the rules for a holiday home. Source Belastingdienst, consulted 14 July 2026.
Go deeper
Your rental sits in Box 3. The tax runs on the WOZ value on the valuation date. WOZ value is the municipality's official valuation of your property, used as the tax basis. The pages below explain the calculation and the option to pay on your actual return. The move to that actual-return system was planned for 1 January 2028. The cabinet postponed it on Budget Day 2026. That date is now open.
Start here if you own a second or investment property in the Netherlands and want the full picture. Arrived or left during the year? Ask which date fixes your Box 3 position.
See how the Belastingdienst works out Box 3 on your savings, investments and property, with the current figures.
If your real return is lower than the deemed return, you can report the lower figure. See how the actual-return route works. Your real return includes the rent you collect. Take this route and the rent counts after all.
More on the delayed move to taxing your actual return and where things stand now.
Across borders
Own a property abroad, or Dutch property while you live outside the Netherlands? You still declare it here, and a tax treaty usually stops the same property being taxed twice.
These pages show what to declare in the Netherlands and how relief from double taxation works. Live outside the Netherlands with Dutch property? Ask your advisor which return applies. Your tax free amount can differ when you are a non resident taxpayer.
A property abroad goes in your Dutch income tax return. See what to declare and when.
A tax treaty usually stops the same property being taxed twice. See how relief from double taxation works.
Frequently asked
The questions we hear most about renting out a property in the Netherlands. Yours not here? Ask your advisor
Rental income tax
Tell us about your property and we map your situation, from Box 3 to your tax return.
What's included
A dedicated advisor
A draft before we file
Help in English or Dutch
How is this page fact-checked?
We check every page for accuracy, timeliness and relevance. Each one is written and reviewed by our qualified advisors, so the information stays clear, complete and correct.
Updated 20 September 2026
“Most people expect to pay tax on the rent. In fact, the tax runs on the property's value. We map your situation with you, so you know which box you are in and what to file.”
Menno van der Made
Tax advisor
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