How do I calculate and check Dutch mortgage-interest relief?
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Detailed explanation, checklist and sources
Mortgage-interest relief does not refund your entire monthly payment. Only eligible interest and costs for the qualifying home loan reduce taxable income. Loan date, use, repayments, eigenwoningforfait and your overall tax details determine the outcome.
On this page
- Identify the qualifying loan portion
- Separate loan parts and dates
- Collect amounts and evidence
- Distinguish finance and purchase costs
- Compare the full tax outcome
- Use the official return
- Home equity and the bijleenregeling
- Sale proceeds in your account: also check box 3
- May I deduct my whole monthly mortgage payment?
- Documents to prepare
- Sources
1. Identify the qualifying loan portion
This preparation concerns Dutch income tax for your own home. Check each loan portion’s purpose: purchase, maintenance, improvement or buying out ground rent can qualify. Borrowing for a holiday, car or furnishings does not become qualifying home debt merely because the home secures it. Equity from a previous home can limit deductible debt under the bijleenregeling; use the official calculator for that situation.
Belastingdienst — voorwaarden hypotheekrenteaftrek ↗
2. Separate loan parts and dates
For a first loan from 1 January 2013, interest relief generally requires repayment within 30 years on at least an annuity or linear schedule agreed in the contract. Older loans may fall under transitional rules. Assess a post-2013 increase separately; only the new qualifying portion has its own period. Refinancing does not automatically restart 30 years for old debt. For a pre-2001 loan, the 30-year period began on 1 January 2001.
3. Collect amounts and evidence
Collect the annual statement of paid interest, balances, loan contract, repayments, WOZ notice and notary’s settlement. Separate principal repayment from interest; the whole monthly payment is not deductible interest. Keep invoices proving the home-related purpose. Family, own-company or foreign-bank loans have additional requirements, including market-rate interest actually paid and reporting post-2013 loan details in the return; check the official conditions separately.
4. Distinguish finance and purchase costs
Finance costs such as mortgage advice, the mortgage deed, NHG and valuation for financing may be deductible for qualifying home debt. Purchase price, transfer tax, buying agent and ownership deed are not themselves deductible costs. A non-deductible cost does not automatically mean interest on financing it can never qualify: use the official cost table and assess purpose and loan portion.
5. Compare the full tax outcome
The return adds the applicable eigenwoningforfait to income and processes permitted interest and costs. Use the correct WOZ value and table for the tax year, not a universal percentage from an example. Income, tax credits and possible tax-partner allocation affect final tax. The deduction is not the amount refunded. Moving, two homes, letting, separation or arrears involve special rules; have these assessed before treating a calculation as final.
6. Use the official return
Check and complete home and loan information in Mijn Belastingdienst; pre-filled does not mean correct. For monthly adjustment, request or change a provisional assessment using current annual details. A final return remains required where filing obligations apply. Keep support and submission receipt. This page calculates no personal tax saving and submits nothing; use our assistance route for unclear loan portions or transitional rules.
Belastingdienst — voorwaarden hypotheekrenteaftrek ↗
Belastingdienst — kosten bij aankoop ↗
7. Home equity and the bijleenregeling
For fiscal home equity, deduct selling costs and the qualifying own-home debt from the selling price. That debt is not necessarily your entire mortgage: the money reaching your bank account is not a reliable calculation. An eigenwoningreserve can limit which part of a loan for a subsequent main home qualifies for interest deduction. An unused part expires after three years; separate sales create separate expiry dates. Gather sale statements and loan history and use the official bijleen tool. Partners, separation and two homes need separate assessment.
8. Sale proceeds in your account: also check box 3
The eigenwoningreserve used for the bijleenregeling is not a separate savings exemption. If sale proceeds sit in an ordinary bank or savings account, assess that balance under the relevant year’s box 3 rules too. Deemed returns use the 1 January reference date; actual returns also involve income and changes during the year. Use our box 3 guide and keep the sale statement, receipt date and bank annual statement. A second home, rented property or business premises needs a different assessment from your own main home.
Belastingdienst — fictief rendement ↗
Belastingdienst — werkelijk rendement ↗
Belastingdienst — voorlopige aanslag box 3 2026 ↗
Belastingdienst — jaargebonden checklist werkelijk rendement ↗
May I deduct my whole monthly mortgage payment?
No. Principal repayment is not mortgage-interest relief. Check actual interest paid and whether the loan meets the conditions. The eigenwoningforfait and other return details also determine the remaining tax benefit.
Documents to prepare
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- Loan purpose and previous equity
- Start date of each loan portion
- Interest and principal separate
- Costs with invoices
- WOZ and correct tax year
- Return and provisional assessment checked
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Belastingdienst — voorwaarden hypotheekrenteaftrek ↗Belastingdienst — kosten bij aankoop ↗Belastingdienst — bijleenregeling ↗Belastingdienst — eigenwoningforfait ↗Belastingdienst — familie, bv en buitenlandse bank ↗Belastingdienst — voorlopige aanslag wijzigen ↗BD overwaarde ↗BD vervallen reserve ↗BD bijleenregeling ↗BD bezittingen ↗Belastingdienst — fictief rendement ↗Belastingdienst — werkelijk rendement ↗Belastingdienst — voorlopige aanslag box 3 2026 ↗Belastingdienst — jaargebonden checklist werkelijk rendement ↗Sources may be in Dutch. General information about Dutch law, not individual legal advice.