• International issues: private taxpayers
• Dutch income tax system
  • Three types of income
    • Wages, pension payments, social benefits
    • Income from other activities
    • Company car
    • Owner-occupied property
    • Employee's allowance
    • Mortgage interest and other deductible expenditure
    • Annuities and other premiums
    • Offsettable losses from employment and home ownership
    • Income from a substantial interest
    • Income from savings and investments
    • Not in Box 3
    • Personal allowance
      • Resident taxpayer status
      • No resident taxpayer status
      • Alimony
      • Losses on loans
      • Cost children
      • Medical and extraordinary expenditure
      • Study costs and other educational expenses
      • Donations
      • Expenditure on listed buildings
    • Tax rates
  • Tax partners
  • Tax credits
  • Worldwide income
• Emigration and Taxation
• Immigration and Taxation
• Secondment abroad
• If you come to the Netherlands to work
• Living in the Netherlands, income from abroad
• Living abroad, income in the Netherlands
• Social security and cross-border employment and enterprise
• Double tax relief

Expenditure on listed buildings

If you own a listed building in the Netherlands, you can deduct the cost of restoration or maintenance – within certain limitations – as a personal allowance item. The possibility to deduct these costs only applies to buildings on the national register. Therefore, the deduction does not apply to buildings on the municipal or provincial register, or buildings that are part of a protected village or town.

Private individuals

• Private individuals

Business

• Business