If your are an owner-occupant of a property in the Netherlands, you can get part of the financing costs refunded. The rules for the refund are gradually changing over the year. Which tax rules apply depends on the tax year and the year when your closed a mortgage for the first time. 

Applying Refundable Expenses

The refundable expenses qualify as a negative income component in box 1 (income from work and home ownership). The amount in income your received from employment is reduced with the total in expenses you incurred as a home owner. The expenses reduces your taxable income and thus the amount of income tax due. Different from box 3 (savings and investment), you are not taxed for capital gains made in box 1.

Refundable expenses

Refundable expenses for an owner-occupied property are:

  • costs made to obtain a mortgage (such as advice and broker costs)
  • costs charge for by your mortgage provider
  • notary costs for the mortgage deed
  • cadastral rights costs for the mortgage deed
  • property assessment costs (taxatiekosten) required for obtaining the mortgage
  • application fee for the Nationale Hypotheek Garantie
  • penalty fee for changes to your mortgage
  • interest charges for a property under construction
  • depot charges for future construction expenses
  • mortgage interest charges
  • costs for the ground lease
  • interest charge on a loan for buying off ground lease


Not refundable expenses are:

  • premiums paid for building insurance (opstalverzekering)
  • instalment pays for buying of ground lease
  • premiums paid for an endowment insurance
  • blocked saving amounts for the mortgage
  • notary costs for renewing the ground lease

Recognized monument tax rebate

As of 1 January 2019, expenses for a recognized monument are no longer tax refundable. For earlier tax years, up to 80 percent of the maintenance expenses to the monument are eligible for a tax rebate. To be eligible for the rebate, you should own the building. It is not required to be a resident of the building. 

Rebates for mortgages closed before 1 January 2013

If you have obtained your mortgage before 1 January 2013 and you have not raised the mortgage, than you may apply for the mortgage rebate for a maximum period of 30 years. This period starts on the date you closed the mortgage or on 1 January 2001, whatever is later. 


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