Hypotheekrenteaftrek: mortgage interest relief (2026)
Hypotheekrenteaftrek lets you deduct the mortgage interest on your main home from taxable income, at a maximum rate of 37.56% in 2026. It requires an annuity or linear mortgage that fully repays within 30 years — interest-only mortgages don't qualify. The deduction is offset by the eigenwoningforfait, a small percentage of your WOZ value added back to income.
How the relief works
Each month you deduct that month's interest at up to 37.56%. Because interest is highest early on and falls as you repay, the relief is largest in the first years and shrinks over time — and the eigenwoningforfait (0.35% of WOZ in 2026) rises as your home appreciates, trimming it further.
What qualifies
Only annuity and linear mortgages taken since 2013 qualify, and only for your own home (Box 1). Interest-only (aflossingsvrij) portions do not. The relief runs for a maximum of 30 years.