What changes in your tax return after buying a house?
After buying a house, your tax return changes in two ways. You deduct one-off purchase costs once, and mortgage interest every year. In return, the Belastingdienst (the Dutch tax authority) adds a small notional amount to your income for owning the home.
For most buyers the deductions outweigh that addition. That means a refund — often the largest in the purchase year. This guide covers your main residence only. A holiday home or a property you rent out falls in Box 3 and follows different rules. Did you move to the Netherlands in the same year? Then your return is an M-form. Box 3 covers savings and investments and other property that you do not live in.
In short
Mortgage-related purchase costs are deductible once, in the purchase year.
Mortgage interest is deductible every year, at up to 37.56% (2026).
The eigenwoningforfait is a notional rental value. It adds 0.35% of your WOZ value to your income (2026). Your WOZ value is the municipal value of your home.
Under 35? You may pay no transfer tax on homes up to €555,000 (2026).
A voorlopige aanslag is a provisional assessment. With it you receive your refund monthly.
Transfer tax and estate-agent fees are not deductible.
Which purchase costs are deductible — and which aren't?
Only the costs of arranging your mortgage are deductible. The costs of buying the house itself are not. You deduct them once, in your return over the year you bought.
The dividing line: did you pay this to get the loan, or to get the house? Loan costs count. House costs don't. The table below shows which side each common cost falls on. Miss them in the purchase-year return and the deduction is gone — they can't move to a later year.
Exception: ground rent (erfpachtcanon). You deduct that every year, unlike other purchase costs. You also deduct penalty interest in the year you pay it.
| Cost | Deductible? |
|---|---|
| Mortgage advice and brokerage | Yes, once |
| Valuation (taxatie) required for the loan | Yes, once |
| Notary: mortgage deed and Kadaster, the Dutch land registry | Yes, once |
| NHG fee, the national mortgage guarantee0.4% of loan, 2026 | Yes, once |
| Penalty interest (boeterente) | Yes, in the year paid |
| Quote-extension fee (bereidstellingsprovisie) | Yes, once |
| Transfer tax (2%) | No |
| Notary: purchase deed (leveringsakte) | No |
| Estate-agent fee | No |
| Bank guarantee | No |
| Structural survey (bouwkundige keuring) | Only if needed for the loan or NHG |
Belastingdienst, deductible costs for your own home · Accessed
How does the mortgage interest deduction work?
You deduct the mortgage interest you paid from your Box 1 income. The rate is up to 37.56% (2026). For every €10,000 of interest, that's up to €3,756 back.
Three conditions. The home is your main residence. The loan is for buying, improving or maintaining it. And for loans taken out from 2013: you repay annuity or linear, within 30 years. In return, the eigenwoningforfait — a notional rental value — is added to your income: 0.35% of the WOZ value for most homes (2026). Your 2026 return uses the WOZ value of 1 January 2025. The deduction minus that addition is your net benefit. Your mortgage advisor sets the loan shape. We make sure the return matches it.
Example, on €10,000 interest and a WOZ value of €400,000 you deduct €10,000. The eigenwoningforfait adds €1,400, so your net benefit is €3,230. You count interest and eigenwoningforfait from the transfer date, not the whole year. Interim step: €10,000 minus €1,400 is €8,600, taxed at 37.56 percent. Box 1 is the income box for work and for your main residence. This example assumes the top rate so a lower income gives a smaller benefit. This example uses a full year, so your purchase year is lower.
| What | Figure | Year |
|---|---|---|
| Maximum deduction rate | 37.56% | 2026 |
| Eigenwoningforfait (WOZ €75k–€1.35M) | 0.35% | 2026 |
| Eigenwoningforfait above €1,350,000 | 2.35% | 2026 |
| Transfer tax, main residence | 2% | 2026 |
| Starters-exemption home-value cap | €555,000 | 2026 |
| NHG fee (of loan amount) | 0.4% | 2026 |
| Filing window, purchase-year return | 1 March – 1 May | 2027 |
Belastingdienst, rates for your own home and the starters exemption · Accessed
When do you get your refund — and can it be monthly?
You normally get the refund after filing. With a voorlopige aanslag you can receive it monthly during the year. A voorlopige aanslag is a provisional assessment: the Belastingdienst pays your expected refund in instalments.
The purchase-year return usually brings the biggest refund: a full set of one-off costs plus your first months of interest. You file between 1 March and 1 May over the previous year. Don't want to wait? We request the voorlopige aanslag with you, so the monthly amount matches reality — no surprise repayment later. That frees up cash in exactly the months the house costs the most. Did you buy in 2026? Then you file that return in spring 2027.
What if your situation isn't standard?
Some situations change what you can deduct and how much you get back. Fiscal partners, a previous home, a move abroad or the 30% ruling all do.
You bought together (fiscal partners)
Fiscal partners may split the home's tax balance between them in any ratio. The split changes the refund. We calculate the optimal one with you.
You sold another home
Profit from a previous home reduces what you may deduct on the new loan. This is the bijleenregeling: the surplus (overwaarde) is expected to go into the next home. We check how it works out in your return.
You moved to the Netherlands in the purchase year
Then you file an M-form: the return for the year you migrated. Buying and migrating in one year is exactly where deductions get missed. » More: the M-form tax return.
You have the 30% ruling
The ruling doesn't change your mortgage interest deduction: your Dutch home falls in Box 1 either way. It does change your net income and borrowing room. » More: the 30% ruling.
You are moving abroad
Leaving the Netherlands changes your deduction from the date you leave. Your home may move to Box 3. We check your final Dutch year with you.
Find your settlement statement, and we go through the deductible costs with you.
How tax on your own home works is on our overview of owning a home.
“The purchase year is the return where people leave the most money behind. Those one-off costs are easy to miss — and you can't claim them later.”
Frequently asked
How much tax do you get back after buying a house?
There is no fixed amount. Your refund depends on your costs, interest and income. You get back up to 37.56% of your deductible costs, not the full amount. This is an indication, not a final calculation.
Are notary costs deductible?
Only the notary costs for the mortgage deed — not those for the purchase deed. One invoice, two parts. We split them correctly in your return.
Is the transfer tax deductible?
No. Transfer tax belongs to the purchase of the house, not the loan — it is never deductible.
Is penalty interest (boeterente) deductible?
Yes. Penalty interest you paid for early repayment or transferring your mortgage is deductible. The deduction goes in your return for the year of payment.
We bought together — who deducts what?
As fiscal partners you choose the split yourselves, in any ratio. The right split can mean a higher combined refund.
I bought mid-year — do I deduct a full year of interest?
No — you deduct the interest you actually paid from the transfer date onward. The eigenwoningforfait also counts only from that date.
Do I have to wait until March for my money?
No. With a voorlopige aanslag the Belastingdienst pays your expected refund monthly. We set it up so the amount matches your situation.
I moved to the Netherlands and bought a house in the same year — now what?
Then you file an M-form, the return for your migration year — with the house in it. That combination is complex. It's exactly what we do daily.