Question 1

How is this calculated?

Accepted Answer

Step 1: Imputed rental value (eigenwoningforfait) The tax authority adds a fictional amount to your income: 0.35% of your WOZ value (for properties €75,000–€1,330,000). This is the eigenwoningforfait. Step 2: Net deduction Your mortgage interest paid minus the eigenwoningforfait = your net deductible amount. If interest is less than the forfait, you deduct nothing (and may even owe extra). Step 3: Tax rate The deduction lowers your taxable income in box 1. The maximum rate at which you can deduct is 37.48% in 2025, even if you're in a higher bracket. Step 4: Refund Net deductible amount × rate = your estimated refund. You receive this after filing your tax return, or monthly via the voorlopige teruggaaf (advance refund).

Question 2

What is voorlopige teruggaaf (advance refund)?

Accepted Answer

Instead of waiting for your tax return, you can request a monthly advance refund from the Belastingdienst. You'll receive the amount monthly in your bank account. You can apply or modify this via Mijn Belastingdienst.

Question 3

When can I file my tax return?

Accepted Answer

The 2025 tax return opens on March 1, 2026. The deadline is May 1, 2026. File on time to avoid delays in your refund.

Mortgage Interest Deduction 2025 Calculator

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