Key takeaways
First-time buyers aged 18–35 keep the transfer tax exemption up to €555,000, while investment-property transfer tax drops from 10.4% to 8%.
The mortgage interest deduction rate becomes 37.56% for incomes between €38,883 and €79,137 — no further changes are planned for 2026.
Borrowing allowances for the greenest homes shrink: A+++ from €30,000 to €25,000, A++++ from €40,000 to €30,000, as solar returns fall and net metering winds down.
What will change in 2026?
Transfer tax for first-time home buyers
In 2026, first-time homebuyers between the ages of 18 and 35 will be exempt from paying transfer tax (overdrachtsbelasting) on homes valued up to €555,000. To qualify for this exemption, buyers must meet specific conditions — including not having previously owned a home and intending to use the property as their primary residence rather than renting it out.Transfer tax for property investors
Starting in 2026, the transfer tax rate for investment properties that are not used as a primary residence—such as vacation homes, and second homes—will be reduced from 10.4% to 8%. This change is intended to make such properties more accessible for investors.Mortgage interest deduction
In recent years, the mortgage interest deduction in the Netherlands has been gradually reduced. Currently, the deduction percentage is aligned with the rate of the first income tax bracket in Box 1.Starting in 2025, an additional income tax bracket will be introduced. This structure will remain in place in 2026, resulting in a maximum mortgage interest deduction rate of 37.56% for individuals with an income between €38,883 and €79,137 (up from 37.48% in 2025). There will be no further changes to the mortgage interest deduction in 2026.
Other changes to expect in 2026
Next year, there will be an important change in how much money people can borrow when buying energy-efficient homes. The amount they can borrow without it affecting their mortgage calculation will be smaller. This is mainly because solar panels are earning less money now, due to new fees and the planned ending of the system that pays you back for extra energy you produce.
Because of this, people buying homes with the best energy labels won’t be able to borrow as much as before. Here is what is changing:
Energy label A+++: The excluded amount will decrease from €30,000 in 2025 to €25,000 in 2026.
Energy label A++++: The allowance drops from €40,000 to €30,000.
Energy label A++++ with energy performance guarantee: The maximum excluded amount reduces from €50,000 to €40,000.
For homes with energy labels A through D, no changes are being made to the additional borrowing capacity.
Financing changes for A+++ homes
An additional, targeted adjustment is proposed for financing energy-saving upgrades in existing homes. Currently, homeowners with an A+++ label can access up to €10,000 in extra borrowing space for sustainability measures. This option will be removed in 2026, as most A+++ homes have limited upgrade potential—typically only the installation of more solar panels. Due to diminishing financial returns and rising grid feed-in costs, such investments are no longer considered economically viable for additional lending.
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