{"type":"document","data":{"id":"553ecf60-e93c-4783-9a26-9c827f42feae","localeString":"en-GB","publishDate":"2026-02-23T16:30:51.251+01:00","contentType":"onecms:productPage","hasMacro":false,"flexPageMetadata":{"afmBanner":false,"robotInstruction":{"noIndex":false,"noFollow":false},"description":"Which costs related to your own home are tax-deductible in Box 1 when taking out a mortgage with ING?"},"mainHeaderZone":{"componentType":"productHeader","coreHeader":{"body":"Note: The overview below only applies insofar as the debt falls under Box 1. It does not apply to (part of) the loan that falls under Box 3, for example under the “bijleenregeling” (additional loan rule).","headerImage":{"transformBaseUrl":"https://assets.ing.com/transform/6261187e-323c-4564-b4e6-dc653186d828/Close-up-of-hands-highlighting-text-in-book","type":"image","width":5456,"altTextEN":"\"\"","altTextFR":"\"\"","altTextDE":"\"\"","original":"https://assets.ing.com/m/5d54b73ecd1f127e/original/Close-up-of-hands-highlighting-text-in-book.jpg","extension":"jpg"},"title":"Deductibility of costs related to the mortgage debt"},"backLink":{"textLink":{"url":"/en/personal/mortgage/your-mortgage","text":"Your ING mortgage"}}},"flexZone":{"flexComponents":[{"componentType":"paragraph","richBody":{"value":"<table><thead><tr><th>Costs</th><th><p>Deductible</p></th><th><p>Interest on these costs</p><p>deductible for Purchase</p></th><th><p>Interest on these costs</p><p>deductible for Refinancing</p></th></tr></thead><tbody><tr><td>Interest*</td><td>Yes</td><td>No</td><td>No</td></tr><tr><td>Repayment*</td><td>No</td><td>No</td><td>No</td></tr><tr><td>Bank guarantee costs</td><td>No</td><td>No</td><td>N/A</td></tr><tr><td>Real estate agent&apos;s commision</td><td>No</td><td>Yes</td><td>N/A</td></tr><tr><td>Deed of transfer costs</td><td>No</td><td>Yes</td><td>N/A</td></tr><tr><td><p>Land registry fees for deed of transfer</p></td><td>Nee</td><td>Yes</td><td>N/A</td></tr><tr><td><p>Mortgage deed costs</p></td><td>Yes</td><td>Yes</td><td>No**</td></tr><tr><td><p>Land registry fees for mortgage deed</p></td><td>Yes</td><td>Yes</td><td>No**</td></tr><tr><td><p>Valuation costs for financing</p></td><td>Yes</td><td>Yes</td><td>No**</td></tr><tr><td><p>Valuation costs for property purchase</p></td><td>No</td><td>Yes</td><td>N/A</td></tr><tr><td><p>National Mortgage Guarantee costs (including structural report and guarantee fee)</p></td><td>Yes</td><td>Yes</td><td>No**</td></tr><tr><td><p>Advisory and/or brokerage fees for obtaining the home loan</p></td><td>Yes**</td><td>Yes</td><td>No**</td></tr><tr><td><p>Commitment fee</p></td><td><p>Yes</p></td><td>Yes</td><td>No**</td></tr><tr><td><p>General administration costs</p></td><td>Yes</td><td>Yes</td><td>No**</td></tr><tr><td><p>Administration costs for intermediate interest adjustment</p></td><td>Yes</td><td>N/A</td><td>N/A</td></tr><tr><td><p>Annual ground rent</p></td><td>Yes</td><td>N/A</td><td>N/A</td></tr><tr><td><p>Lump sum for ground rent</p></td><td>No</td><td>Yes</td><td>Yes</td></tr><tr><td><p>Cancellation costs for full repayment</p></td><td>Yes</td><td>Yes</td><td>No**</td></tr><tr><td>Redemption costs for early repayment</td><td>Yes</td><td>No</td><td>No</td></tr><tr><td><p>Transfer tax</p></td><td>No</td><td>Yes</td><td>N/A</td></tr><tr><td><p>VAT (for delivery of new-build property)</p></td><td>No</td><td>Yes</td><td>N/A</td></tr><tr><td><p>Mortgage interest during construction (new-build)</p></td><td>Yes</td><td>No***</td><td>N/A</td></tr></tbody></table><p>*Since 2013, specific rules apply to whether repayment or interest is deductible.<br />**Unless the debt was incurred before January 1, 2001.<br />***Unless you purchased the new-build property before January 1, 2001.</p>"}}]}}}