Eigenwoningforfait: The Deemed Rental Value of Your Home

Key Takeaways

The eigenwoningforfait is a deemed rental value — the government assumes your home generates a benefit (you live in it instead of paying rent) and adds a percentage of the WOZ value to your Box 1 income.
For 2026, the rate is 0.35% for homes with a WOZ value up to €1,310,000.
For homes above €1,310,000, the percentage is higher — an additional 2.35% on the portion above that threshold.
The eigenwoningforfait is usually far less than your mortgage interest deduction, so the net effect is still a tax benefit.
If your mortgage is paid off, the eigenwoningforfait becomes a net addition to your income — though the Hillen amendment (being phased out) has historically offset this.

What Is the Eigenwoningforfait?

eigenwoningforfait

The concept is straightforward: if you own your home, you do not pay rent. The government considers this a form of "income in kind" and taxes it. In return, you get to deduct your mortgage interest — a trade-off that typically works heavily in the homeowner's favor.

Current Rates (2026)

WOZ Value	Eigenwoningforfait
Up to €12,500	0%
€12,500 – €25,000	0.10%
€25,000 – €50,000	0.20%
€50,000 – €75,000	0.25%
€75,000 – €1,310,000	0.35%
Above €1,310,000	€4,585 + 2.35% on the amount above €1,310,000

The vast majority of homeowners fall in the 0.35% bracket.

Rate History

Year	Rate (€75K–threshold)	Luxury threshold
2022	0.45%	€1,110,000
2023	0.35%	€1,200,000
2024	0.35%	€1,310,000
2025	0.35%	€1,310,000
2026	0.35%	€1,310,000

The rate has been gradually decreasing over the past decade (it was 0.75% in 2016). The luxury surcharge threshold has been increasing with property values.

How to Calculate It

The calculation is simple:

Eigenwoningforfait = WOZ value × applicable rate

Example 1: Standard Home

WOZ value: €350,000
Rate: 0.35%
Eigenwoningforfait: €350,000 × 0.35% = €1,225

This €1,225 is added to your Box 1 taxable income.

Example 2: High-Value Home

WOZ value: €1,800,000
First €1,310,000: €4,585 (fixed amount at the threshold)
Remaining €490,000 × 2.35% = €11,515
Total eigenwoningforfait: €4,585 + €11,515 = €16,100

Good to know

The luxury surcharge (2.35% above €1,310,000) is significantly higher than the standard 0.35%. Owners of very expensive properties face a much steeper imputed income. This is a deliberate policy choice to increase the tax burden on high-value properties.

Example 3: With Mortgage Interest Offset

WOZ value: €400,000 → eigenwoningforfait: €1,400
Mortgage interest paid: €9,600/year
Net eigen woning income: €1,400 − €9,600 = −€8,200
This €8,200 is deducted from your other Box 1 income

At a 37.56% marginal tax rate, this saves approximately €3,080 in income tax.

Which Properties Qualify?

The eigenwoningforfait applies to your eigen woning — your primary residence. Specifically:

Qualifies as Eigen Woning

The property you own and live in as your primary residence
A property you own and that your ex-partner lives in (during divorce transition, up to 2 years)
A property that is temporarily empty while you are trying to sell it (up to 3 years after moving out, with conditions)

Does NOT Qualify

Investment properties (verhuurde woningen) — taxed in Box 3
Holiday homes (vakantiewoningen) — taxed in Box 3
Properties abroad — may qualify as eigen woning if it is your primary residence and you are a Dutch tax resident (complex rules apply)
Rented properties (you are the tenant, not the owner)

Co-Ownership and Tax Partners

If you own the home together with a tax partner (fiscaal partner):

The eigenwoningforfait is split according to ownership shares (usually 50/50)
Each partner reports their share on their own tax return
Tax partners can reallocate the eigen woning income (eigenwoningforfait minus mortgage interest) between them for optimal tax efficiency

Tip

Tax partners should allocate the net eigen woning deduction to the partner with the highest marginal tax rate. If one partner earns above €76,817 (49.50% rate) and the other is below €38,441 (35.75% rate), allocating the deduction to the higher-earning partner saves more tax.

The Eigenwoningforfait and No Mortgage

If you own your home outright (no mortgage) or your mortgage interest is less than your eigenwoningforfait, you have a net positive eigen woning income. This is added to your Box 1 income and taxed.

Example: Mortgage-free homeowner

WOZ value: €500,000 → eigenwoningforfait: €1,750
Mortgage interest: €0
Net eigen woning income: +€1,750
Tax at 37.56%: approximately €657 extra tax per year

The Hillen amendment (Wet Hillen) historically zeroed out this positive balance, but it is being phased out over 30 years (2019–2048). In 2026, approximately 23.3% of the correction has been removed.

Partial Year Ownership

If you buy or sell your home during the year, the eigenwoningforfait is calculated pro rata based on the number of days you owned and lived in the property.

Example: You buy your home on April 1, 2026.

Days of ownership in 2026: 275 days (April 1 – December 31)
Full-year eigenwoningforfait: €1,400
Pro rata: €1,400 × (275/365) = €1,055

The same pro rata applies to your mortgage interest deduction.

Common Mistakes

Not reporting the eigenwoningforfait — Even if your mortgage interest far exceeds it, you must report both. The pre-filled tax return (vooringevulde aangifte) usually includes it, but verify.
Using the wrong WOZ value — The WOZ value on your tax return should be the value as of January 1 of the previous year (the peildatum). For the 2026 tax year, use the WOZ value with peildatum January 1, 2025.
Ignoring the luxury surcharge — If your home value exceeds €1,310,000, the 2.35% rate on the excess is a significant addition. Do not use the flat 0.35% for the entire value.
Not objecting to an incorrect WOZ value — The WOZ value directly determines your eigenwoningforfait. If it is too high, file an objection.