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

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

    It depends on your mortgage

    Select your situation:

    • You 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.

      Are you in payment arrears?

    • You 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.

      Are you in payment arrears?

    • You 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 you do not live in the house?

    Select your situation:

    • You do not yet live in your house - or the house is still under construction

      Are you going to live in your new house within 3 years after the year for which you are filing the tax return? And is the house still empty? In that case, you may deduct interest.

      Example

      You purchase a house on 9 February 2023 that you will first renovate. You expect to be finished with it in 2026 and move in. So within 3 years. In that case you may already deduct interest from your 2023 tax return.

      Do you expect to move in not until in 2027? That is not within 3 years. Then you may only deduct interest as from your 2024 tax return.

    • Your 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.

      Example

      Your former home has been vacant and for sale since 1 December 2022. You may then still deduct the interest up to and including 31 December 2025. So in your 2023, 2024 and 2025 tax return. Has your house not yet been sold and is it still vacant? Then you may no longer deduct the interest.

      Are you renting out your house from July 2023 up to and including May 2024? Then you may not deduct the interest over that rental period. Is your house empty again after that and still for sale? Then you may deduct the interest again, up to and including 31 December 2025.

    You have received back overpaid mortgage interest

    Has your bank or other lender refunded mortgage interest that it overcharged you? And have you already deducted this mortgage interest in a previous year? Then deduct in your income tax return the mortgage interest you received back from the mortgage interest you paid.

    You live in Belgium and paid registration tax there

    You have paid registration tax (registratiebelasting) for your home acquisition debt (mortgage) at the time you bought your own home in Belgium. If you are a qualifying non-resident taxpayer, you can deduct this Belgian registration tax as a financing cost in your income tax return for the year in which you made the expense.

    If you have already filed a tax return for the year in which you paid the registration tax and have not taken this into account, you can amend your tax return for that year. By doing so, we will still take into account the deduction of the registration tax you paid in Belgium. If that year’s tax assessment is final and conclusive, you can submit a request for reduction. You can do so up to 5 years after the year in which you made these expenses.

    For more information, read Ik heb een hypotheek of lening - wat is mijn eigenwoningschuld (I have a mortgage or loan – what is the sum of my home acquisition debt, only available in Dutch).

    You are not a qualifying non-resident taxpayer

    You cannot deduct the mortgage interest connected with your owner-occupied home in your income tax return. Check what deductions and credits you do have.