renteaftrek
Renteaftrek is a Dutch tax provision that allows homeowners to deduct the mortgage interest they pay on a loan used to buy, improve, or maintain their primary residence. The deduction reduces taxable income in Box 1 of the Dutch income tax system, thereby lowering the amount of tax payable.
To qualify, the mortgage must be secured on a home that is owned and occupied as the
Interaction with eigenwoningforfait
Owning a home in the Netherlands also triggers eigenwoningforfait, an imputed rental income added to Box 1.
Renteaftrek has a long-standing role in Dutch housing and tax policy and has been the subject of
The deduction generally applies to owner-occupied homes and certain types of mortgage loans; it is not typically