How the calculator works

What the calculator does with your figures, which 2026 Dutch rules it applies, and where it simplifies. Rules last checked on 21 September 2026.

Monthly payments

Each month you pay interest on the balance still outstanding, at one twelfth of the yearly rate. What differs between the repayment types is how quickly the balance comes down.

• Annuity: the same payment every month. Early on it is mostly interest, later mostly repayment.
• Linear: the same amount of principal every month, plus interest on what is left. Payments start highest and fall, and total interest is the lowest of the three.
• Interest-only: you pay only interest, and the full loan is due at the end of the term.

Buying a home to live in

• Interest on annuity or linear loans of up to 30 years is deductible in box 1. In 2026 the deduction is worth at most 37.56%, even if your top rate is 49.5%.
• You add a notional rental value (eigenwoningforfait) of 0.35% of the WOZ value to your income. Above €1,350,000 the extra part is taxed at 2.35%.
• If your interest is lower than the notional rental value, the Wet Hillen deduction covers part of the difference. It is being phased out at 4.8 percentage points per year from 2026. The calculator assumes about 72% remains in 2026.
• Transfer tax is 2%. Buyers aged 18 to 34 buying a first home to live in are exempt up to €555,000, once.
• When you buy together, the exemption is assessed per buyer and applies to that buyer's share of the home. The €555,000 limit applies to the whole home: above it, nobody gets the exemption.
• NHG applies to homes up to €470,000 and costs 0.4% of the loan. With energy-saving measures the limit is €498,200, and you may borrow up to 106% of the home value.
• New interest-only loans get no interest deduction, and lenders allow them for at most about half the property value.

Buy-to-let owned privately (box 3)

• Transfer tax for a home you will not live in is 8% in 2026.
• Rental income and mortgage interest do not appear in your tax return. Instead you pay 36% on a deemed return: 6.00% on property, 1.28% on savings, and 2.70% deducted on debts above €3,800 per person.
• The first €59,357 of your net assets per person is exempt.
• Property is valued at WOZ, times a reduction factor of 70% to 100% for rented homes until the planned change in 2027. A move to taxing actual returns is planned from 2028 and is not modelled here.
• You can ask to be taxed on your actual return if it is lower than the deemed return. This is not modelled here.

Buy-to-let owned through a BV

• The BV pays the same 8% transfer tax. Interest, running costs and depreciation reduce its profit.
• Corporate tax is 19% on profit up to €200,000 and 25.8% above. Losses carry forward, which the calculator models.
• Depreciation is only allowed down to the WOZ value, so with a purchase near WOZ it is small.
• Taking profit out as dividend costs 24.5% up to €68,843 and 31% above (box 2), on top of the corporate tax already paid. Retained profit is not taxed again.
• Loans between you and your BV, interest limitation rules, and shareholding rules can change the outcome. Take advice before setting up a structure.

What the calculator does not do

• It does not work out how much you can borrow. Lenders base that on your income, obligations and their own rules.
• It assumes the 2026 rules and your income stay the same for the whole term.
• It counts the tax effect for one person and does not split it between partners.
• It leaves out early repayment charges, the costs of running a BV and the interest limitation rules for companies.
• In box 3 it uses the deemed return only.

Sources

The rules come from the Dutch tax authority, the central government and the NHG, and are checked against published 2026 tax plan summaries.

• Belastingdienst (tax authority)
• Rijksoverheid (central government)
• Nationale Hypotheek Garantie

Spotted something out of date? Let us know.