Eigenwoningforfait (Imputed Home Value)

In short

The eigenwoningforfait (imputed home value) is an amount you add to your income because you own your home. The Dutch tax authority treats your home as a form of income. You calculate it by multiplying your WOZ value by a fixed percentage. For the vast majority of homes that percentage in 2026 is 0.35%.

How do you calculate the eigenwoningforfait?

It is simply a percentage of your home's WOZ value. You do nothing with the purchase price or with any increase in value; only the current WOZ value counts. The calculation works like this:

1. Look up your home's WOZ value (it is on the annual WOZ assessment from your municipality).
2. Multiply that value by the percentage that applies to it.
3. You add the result to your income in box 1.

Example: your WOZ value is € 400,000. The percentage is 0.35%. The eigenwoningforfait is then € 400,000 × 0.0035 = € 1,400. That amount counts as income.

Eigenwoningforfait percentages 2026

WOZ value	Eigenwoningforfait 2026
up to € 12,500	0%
€ 12,500 to € 75,000	rising to 0.35%
€ 75,000 to € 1,350,000	0.35%
above € 1,350,000	€ 4,725 + 2.35% on the part above € 1,350,000

Almost all homes fall in the middle band, so in practice you calculate 0.35% of the WOZ value.

Eigenwoningforfait and mortgage interest relief

The eigenwoningforfait and mortgage interest relief go together. You add the forfait to your income, but you deduct the mortgage interest you paid. On balance you usually still keep a tax benefit, because in most cases the interest is higher than the forfait. Want to see how this together shapes your net housing costs? Calculate your monthly costs.

A small or no mortgage

If you have (almost) fully repaid your mortgage, the forfait can be higher than your deductible interest. Thanks to the "aftrek wegens geen of kleine eigenwoningschuld" (the Hillen rule) you then do not pay tax on the full forfait. This relief has been reduced a little each year since 2019, however, so the benefit is gradually shrinking.

Owner for part of the year

If you owned the home for only part of the year, for example because you bought or sold midway through, you only pay the forfait for that period. The rest of the year falls to the previous or next owner.

Frequently asked questions

What is the eigenwoningforfait?

An amount added to your income because you own your home. You calculate it as a percentage of the WOZ value and report it in your income tax return.

How much is the eigenwoningforfait in 2026?

For homes with a WOZ value between € 75,000 and € 1,350,000 it is 0.35% of the WOZ value.

Do I have to report the eigenwoningforfait separately?

No, it is settled in your income tax return. It is often pre-filled.