Higher exemption for first-time buyers and lower tax for homeowners
Are you planning to buy or sell a home? Or do you already own one? Then take note, because from 2026 a number of housing rules are changing that may well work out in your favour financially.
There is good news especially for first-time buyers: the limit up to which you are exempt from transfer tax is going up, and so is the NHG limit. In addition, the notional rental value (eigenwoningforfait) is going down slightly, which is good news if you own a home now or will do soon.
National Mortgage Guarantee (NHG) becomes more generous
In 2026 the limit for the National Mortgage Guarantee (NHG) rises to €470,000. If you plan to make your home more sustainable, you can even borrow up to €498,200 with NHG.
New is that there will be one uniform limit for all types of home, so tiny houses, houseboats and mobile homes can also be covered by NHG.
The advantage of a mortgage with an NHG guarantee is that you often get a lower interest rate and have a financial safety net if circumstances mean you can no longer pay your mortgage.
Transfer tax: more room for first-time buyers
The limit for the first-time buyer exemption rises to €555,000. If you are aged between 18 and 35, are buying your first home and it will be your main residence, you pay no transfer tax (2%) up to that value.
In addition, something changes for buyers who are not buying a main residence, but for example a home to let out or to use as a second home or holiday home: that transfer tax goes down from 10.4% to 8%.
Do you still have a student debt? Interest rates will change next year. If you have a repayment scheme of 35 years, the interest rate falls from 2.57% to 2.33%. If you repay over 15 years, the interest rate rises slightly, from 2.21% to 2.29%. This can also affect the maximum amount you can borrow.
Less additional borrowing for making your home more sustainable
If you buy a home with a favourable energy label, you can again get a higher mortgage next year. However, the additional borrowing room is going down slightly. For homes with the highest energy label (A++++) you can borrow an extra €40,000 in 2026 (€50,000 in 2025). For homes with label A+++, the additional amount drops from €30,000 to €25,000.
In 2026 you can also still borrow extra to make a home with a poor energy label more sustainable. For homes with label E, F or G this remains €20,000, for homes with label C or D €15,000, and for homes with label A++ to B €10,000. Only for homes with a better label than A++ does this option lapse.
Are you thinking of going green with solar panels, or do you already have them? Bear in mind that 2026 is the last year in which you can offset the electricity you feed back into the grid against your consumption (net metering).
Lower tax on your own home
Finally, there is good news for many homeowners: in 2026 the notional rental value (eigenwoningforfait) falls from 0.35% to 0.30% for homes with a WOZ value of up to roughly €1.34 million. That means lower annual costs.
You can still deduct your mortgage interest in 2026, at a slightly higher rate than in 2025 (37.56%). However, in 2026 you will pay tax on a larger share of your notional rental value: the deduction for the eigenwoningforfait falls from 76.67% to 71.82%.
Source: Funda