{"type":"document","data":{"id":"36d3228f-a34b-45ca-ad6d-2951d3513ebf","localeString":"en-GB","publishDate":"2026-04-08T17:12:36.171+02:00","contentType":"onecms:productPage","hasMacro":false,"flexPageMetadata":{"afmBanner":false,"robotInstruction":{"noIndex":false,"noFollow":false},"description":"What are the new mortgage rules for 2025? Here’s a summary."},"mainHeaderZone":{"componentType":"productHeader","legalBanner":{"image":{"transformBaseUrl":"https://assets.ing.com/transform/bfc47636-d002-461a-b209-589beaaa7596/Group-7","type":"image","width":46,"original":"https://assets.ing.com/m/3f5c0b274ee863ed/original/Group-7.svg","extension":"svg"},"body":"Let op! Geld lenen kost geld","headerBannerType":"headerBannerType","componentStyle":"default"},"cta":{"componentType":"cta","textLink":{"url":"/en/personal/mortgage/mortgage-calculator","text":"Calculate how much you can borrow"}},"coreHeader":{"body":"Mortgage rules change every year. If you’re buying a new home in 2026, or if you already have a mortgage, these changes may be of interest to you.","headerImage":{"transformBaseUrl":"https://assets.ing.com/transform/1aec1c3a-84b3-4b9c-b537-72a73cf336f6/portrait-of-a-young-couple-having-fun-in-the-city","type":"image","width":5760,"original":"https://assets.ing.com/m/4739c73224be6f8b/original/portrait-of-a-young-couple-having-fun-in-the-city.jpg","extension":"jpg"},"title":"New year, new mortgage rules","subtitle":"Last update: 8 December 2025"},"backLink":{"textLink":{"url":"/en/personal/mortgage/buying-a-house","text":"Buying a home"}}},"flexZone":{"flexComponents":[{"componentType":"sectionTitle","title":"The most important mortgage changes for 2026"},{"componentType":"accordion","accordionList":[{"title":"No transfer tax for first-time buyers and young second-time buyers","richBody":{"value":"<p><span><span><span>Like in previous years, you will not have to pay transfer tax in 2026 if you:</span></span></span></p><ul><li><span><span><span><span>are aged between 18 and 35</span></span></span></span></li><li><span><span><span><span>are buying a property worth € 555,000 or less </span></span></span></span></li><li><span><span><span><span>will be living in the house yourself</span></span></span></span></li><li><span><span><span><span>are applying for first-time buyers&apos; exemption for the first time</span></span></span></span></li></ul>"}},{"title":"Dutch National Mortgage Guarantee (NHG) limit raised: € 470,000","richBody":{"value":"<p><span><span><span>Those interested in a mortgage with the Dutch National Mortgage Guarantee (NHG) need to know that the limit has been raised. If you’re buying a new home in 2025, you can add the NHG to a mortgage of up to € 470,000.</span></span></span></p><p><span><span><span>If you decide to upgrade your home’s sustainability, you can borrow more. When combining the NHG with energy-saving home improvements, the limit is €498,200 in 2026.</span></span></span></p>"},"textLinks":[{"url":"/en/personal/mortgage/buying-a-house/dutch-national-mortgage-guarantee","text":"More about the Dutch National Mortgage Guarantee"}]},{"title":"Mortgage interest deduction in 2026","richBody":{"value":"<p><span><span><span>You can deduct up to 37.56% of your mortgage interest from your income on your tax return.</span></span></span></p>"}},{"title":"Energy label still determines the maximum mortgage","richBody":{"value":"<p><span><span><span>Also in 2026, the maximum mortgage you can get depends on the energy label of the property you’re buying. When you buy an energy-efficient property, you can borrow extra on a mortgage. This is in 2026 a little bit lower for homes with an A+++ or A++++ label, as the energy bill can not be reduced much. </span></span></span></p><p><span><span><span>Additionally, when buying a property with energy label A++ (was in 2025 still A+++) or lower, you can borrow an additional amount to make your current home more energy-efficient. How much you can borrow partly depends on your home’s energy label. Given that properties with an energy label E, F, or G require more measures to make them more sustainable, buyers of such properties can borrow a larger additional amount to install energy-saving measures than buyers of properties that are already more energy-efficient.</span></span></span></p><table><thead><tr><th>Energy label and borrowing capacity 2026</th><th /><th /></tr></thead><tbody><tr><td>Better energy label = borrow more<br />(when buying a property)</td><td> </td><td><p>Lower energy label = borrow more<br />(for energy-efficiency measures) </p></td></tr><tr><td>+ € 40,000</td><td>A++++ with energy performance certificate</td><td>€ 0</td></tr><tr><td>+ € 30,000</td><td>A++++</td><td>€ 0</td></tr><tr><td>+ € 25,000</td><td>A+++</td><td>€ 0</td></tr><tr><td>+ € 20,000</td><td>A+ / A++</td><td>+ € 10,000</td></tr><tr><td>+ € 10,000</td><td>A / B</td><td>+ € 10,000</td></tr><tr><td>+ € 5,000</td><td>C / D</td><td>+ € 15,000</td></tr><tr><td>€ 0</td><td>E / F / G</td><td>+ € 20,000</td></tr><tr><td>€ 0</td><td>No energy label</td><td>+ € 10,000</td></tr></tbody></table>"},"alignedImage":{"position":"bottom"}}]},{"componentType":"sectionTitle","title":"Other changes"},{"componentType":"paragraph","richBody":{"value":"<ul><li><strong>Notional rental value (Eigenwoningforfait)</strong>: <span><span><span><span>the tax you pay on owning your own home remains the same. The notional rental value of your home is added to your taxable income and will continue to be 0.35% of your home’s WOZ value (value for purposes of the Valuation of Immovable Property Act) in 2025. This rate applies to homes with a WOZ value of up to €1,340,000. The notional rental value of homes with a WOZ value of €1,340,000 or higher is 2.35%.</span></span></span></span></li><li><strong>Hillen Act</strong>: <span><span><span><span>homeowners who own a property with a notional rental value that exceeds the mortgage interest they can deduct from their income on their tax return will see their tax benefit go down under the Hillen Act. In 2026, only 71.82%* of the notional rental value added to your income will be tax-deductible elsewhere on your tax return.</span></span></span></span></li></ul><p><span><span><span><span>         * The Senate will vote on this on the 16th of December 2025.</span></span></span></span></p><ul><li><strong>Transfer tax for investors:</strong> the transfer tax rate for people who invest in property will be 8% as of 1 January 2026 (was 10.4% in 2025). </li></ul>"}},{"componentType":"sectionTitle","title":"Mortgage rules you can keep using in 2025:"},{"componentType":"paragraph","richBody":{"value":"<ul><li><span><span><span><span>You can still finance a home renovation on your mortgage, </span></span></span></span>where (in addition to your financial situation) the value of the home after the renovation determines how much you can borrow.</li><li><span><span><span><span>An interest-only mortgage will also still be an option when buying a home or remortgaging. You can borrow up to 50% of your home’s market value on an interest-only mortgage. </span></span></span></span></li></ul><p><span><span><span>If you want to go over what these changes mean for your mortgage, or if there is anything else you want to discuss, we will be happy to help you.</span></span></span></p>"}},{"componentType":"cta","textLink":{"url":"/en/personal/mortgage/your-mortgage/review-your-mortgage","text":"Review your Mortgage"}}]},"legalZone":{"flexComponents":[{"componentType":"paragraph","title":"Good to know","richBody":{"value":"<p>The English text of the website is a translation of the Dutch original version. This translation is intended for the customers convenience only. In case of any discrepancies between the two versions, the original Dutch version shall prevail. The mortgage offer and contract will be signed in Dutch. Also, all further communication after signing the mortgage contract will be in Dutch. You acknowledge and accept this. If any assistance or clarification is needed, we recommend contacting your mortgage advisor or to call our customer service via the ING app.</p>"}}]}}}