{"type":"document","data":{"id":"250fa2dc-3d00-4c12-80a7-511dad704585","localeString":"en-GB","publishDate":"2026-03-26T17:06:21.014+01:00","contentType":"onecms:productPage","hasMacro":false,"flexPageMetadata":{"afmBanner":false,"robotInstruction":{"noIndex":false,"noFollow":false},"description":"A clear UK English explanation of Dutch mortgage interest deduction, including conditions, tax benefits, transitional rules and how to request a provisional refund."},"mainHeaderZone":{"componentType":"productHeader","coreHeader":{"body":"Your taxable income in box 1 consists of the total income you receive, including income from your own home. The income from your own home is made up of an addition for the deemed rental value and the deductible interest and costs. Deductible mortgage interest usually means you pay less income tax than the wage tax your employer withholds from your salary. The deduction of mortgage interest can provide a tax benefit.","headerImage":{"transformBaseUrl":"https://assets.ing.com/transform/3fb8ba4d-5e8b-4f79-8d0d-5d2baf0d9840/Woman-with-a-pink-wig-and-red-gloves-holding-a-ticket-at-a-festival-with-falling-confetti","type":"image","width":2048,"altTextEN":"\"\"","altTextNL":"\"\"","altTextFR":"\"\"","altTextDE":"\"\"","original":"https://assets.ing.com/m/1c83bd028193ec38/original/Woman-with-a-pink-wig-and-red-gloves-holding-a-ticket-at-a-festival-with-falling-confetti.jpg","extension":"jpg"},"title":"Mortgage interest deduction","subtitle":"Tax benefits from your mortgage"},"backLink":{"textLink":{"url":"/en/personal/mortgage/current-mortgage-rates","text":"Current mortgage rates"}}},"flexZone":{"flexComponents":[{"componentType":"sectionTitle","title":"Higher mortgage interest relief for higher incomes"},{"componentType":"paragraph","richBody":{"value":"<p>In our tax system, you pay relatively more tax when your income is higher. This also means your tax benefit is greater: in 2022 you can deduct your mortgage interest at a maximum rate of 40%. Keep in mind that the government is gradually lowering the maximum rate at which mortgage interest can be deducted. In 2022 the maximum deduction rate is 40% and in 2023 it reaches the basic rate of around 37.07%.</p>"}},{"componentType":"sectionTitle","title":"Provisional tax refund"},{"componentType":"paragraph","richBody":{"value":"<p>You can choose to request your mortgage interest relief from the tax authorities every month. This is also possible for other additions and deductions, such as paid annuity premiums and the addition for a company car. This is called the provisional tax refund.</p>"}},{"componentType":"sectionTitle","title":"Deduction subject to conditions"},{"componentType":"paragraph","richBody":{"value":"<p>If you want to deduct your mortgage interest, you must meet certain conditions, such as:</p><ul><li>You may deduct interest for a maximum of 30 years or 360 months.</li><li>You have taken out a loan to buy your home, to cover the related costs or to finance a renovation or improvement.</li><li>You cannot deduct interest on any equity released from selling a previous home.</li><li>For mortgages taken out after 31‑12‑2012, the entire loan must be repaid on at least an annuity basis within 360 months.</li></ul><p>There are exceptions to this rule for mortgages that fall under transitional arrangements. These mortgages follow the rules that applied before 31‑12‑2012. Transitional arrangements largely apply when:</p><ul><li>You sold your home in 2012. The home loan on your former property falls under the transitional rules if you bought a new home in 2013 and took out a home loan for it.</li><li>You entered into an irrevocable and written purchase agreement or purchase and construction agreement in 2012 and you subsequently took out a home loan in 2013.</li><li>You signed an irrevocable and written agreement for maintenance or improvement (a renovation) of your home in 2012. In that case, the loan for this work still falls under the old rules, even if the loan was only taken out in 2013. The renovation must, however, have been completed in 2013.</li></ul>"}},{"componentType":"paragraph","title":"Questions about your personal situation?","richBody":{"value":"<p>Do you want to know more about mortgage interest relief in your own situation? Call us on 020 22 888 88 or get in touch with us in <a data-type=\"internal\" href=\"/en/personal/customer-service/phone-numbers\">another way</a>.</p>"}},{"componentType":"linkList","iconTitle":{"title":"Related articles"},"textLinks":[{"url":"/particulier/hypotheek/actuele-hypotheekrente/hypotheekrenteaftrek-stopt-2031","text":"Will your mortgage interest deduction end in 2031?"}]},{"componentType":"linkList","iconTitle":{"title":"Mortgages"},"textLinks":[{"url":"/en/personal/mortgage/mortgage-calculator","text":"Calculate your maximum mortgage"},{"url":"/en/personal/mortgage/current-mortgage-rates","text":"Current mortgage rates"},{"url":"/en/personal/mortgage/mortgage-refinancing","text":"Refinancing your mortgage"},{"text":"Buying your first home"},{"url":"/en/personal/mortgage/buying-a-house/buying-another-house/maximum-mortgage-calculation","text":"Buying your next home"},{"url":"/en/personal/mortgage/your-mortgage","text":"Your ING mortgage"},{"url":"/en/personal/mortgage/mortgage-types","text":"Mortgage types"},{"url":"/en/personal/mortgage/sustainable-living","text":"Sustainable living"},{"url":"/en/personal/mortgage/mortgage-advice","text":"Mortgage advice"},{"url":"/en/personal/mortgage/advisory-fees","text":"Costs"},{"url":"/en/personal/mortgage/situation","text":"Situation"},{"url":"/en/personal/mortgage/property-services","text":"Property services"},{"url":"/en/personal/mortgage/contact","text":"Contact"}]}]}}}