I am a qualifying non-resident taxpayer – am I allowed to deduct my mortgage interest?

Yes, but not always. You are subject to the same conditions as residents of the Netherlands.

Select your situation:

  • I took out a mortgage or loan for the first time on or after 1 January 2013
    You are entitled to a maximum of 30 years mortgage interest relief for this loan, because the loan must be repaid after 30 years. This time period starts the moment you take out your mortgage or loan.

    You should also meet these 2 conditions:

    • You use the mortgage or loan for the purchase of an owner-occupied home or for the refurbishment or maintenance of this home. Or for the buy-out of a long-term ground lease.
    • You must repay the mortgage or loan on a straight-line or annuity basis within 30 years. This means that you repay a certain amount each year (Dutch). You and your bank or other lender must agree on this amount in advance. The amount you have to repay can be found in your mortgage or loan agreement.

    A loan from family, your BV or a foreign bank?

    Have you taken out a loan for your own home with a lender that is not obliged to disclose information about the loan to us? For example, with a family member, your BV or a foreign bank? If so, state the loan in your income tax return. You will then also be entitled to (mortgage) interest relief. More information can be found under For my owner-occupied home, I borrow money from family, a private company or a foreign bank - am I allowed to deduct interest? (Dutch)

  • I already had a mortgage or loan - and increased it on or after 1 January 2013
    For the original loan, you are entitled to deduct mortgage interest for a maximum of 30 years. The 30-year period starts each time for the amount by which you increase your mortgage.

    For the part of the mortgage you increased, you must meet these 2 conditions:

    • You use the mortgage or loan for the purchase of a (more expensive) owner-occupied home or for the refurbishment or maintenance of this home. Or for the buy-out of a long-term ground lease.
    • You must repay the mortgage or loan on a straight-line or annuity basis within 30 years. This means that you repay a certain amount each year (Dutch). You and your bank or other lender must agree on this amount in advance. The amount you have to repay can be found in your mortgage or loan agreement.

    The conditions that were already in place will continue to apply to the existing mortgage or loan.

  • I took out the mortgage or loan before 1 January 2013 and have not increased it since
    You are entitled to mortgage interest relief for a maximum of 30 years. The 30-year period starts the moment when you take out your mortgage or loan. If you already had a mortgage before 1 January 2001, the 30-year period starts on 1 January 2001.

    For the rest, the conditions that were already in place will continue to apply.

What if I do not live in the house?

Select your situation:

  • I do not yet live in my house - or the house is still under construction
    Are you going to live in your new house within 3 years after the year in which you purchase the house? In that case, you may deduct interest for the year in which you purchase the house and the 3 years after that.

    If you temporarily own 2 houses, you can find information about interest relief under I temporarily own 2 houses – what about mortgage interest deduction? (Dutch)

  • My house is vacant and for sale
    After you moved house, you are still entitled to deduct mortgage interest for a number of years. For the year in which your house becomes vacant and for the 3 years after that.

    If you let your house during that time, you are not allowed to deduct the interest for the letting period.

    If you temporarily own 2 houses, you can find information about interest relief under I temporarily own 2 houses – what about mortgage interest deduction? (Dutch)

I am not a qualifying non-resident taxpayer

You cannot deduct the mortgage interest connected with your owner-occupied home in your income tax return. The tax advantages you do have can be found under I am not resident in the Netherlands - can I make use of tax benefits?