New Mortgage Rules in 2026

On January 1, we make a toast to the new year. It is also often the moment when changes to mortgage rules take effect. If you are planning to buy a house in 2026 or make adjustments to your current mortgage, it’s important to be aware of the upcoming changes.

Mortgage Standards

If you experience a salary increase in 2026, for example due to a new collective labor agreement or a promotion, you will likely be able to borrow more in 2026 than in 2025. Salaries are expected to rise by an average of 4.1%.

Sustainability Improvements

You can take out a higher mortgage for a home with an energy label up to A++. This additional mortgage amount must be used to make your home more energy efficient. The maximum amount you can borrow depends on the home's energy label.

If you are buying or already own an energy-efficient home with label A+++ or better, the additional amount will be lower than in 2025.

NHG (National Mortgage Guarantee)

In 2026, the limit for a mortgage with National Mortgage Guarantee (NHG) will increase to €470,000. If you wish to finance energy-saving measures through your mortgage, the NHG limit will be another six percent higher, totaling €498,200.

The NHG premium will remain at 0.4 percent of the total mortgage amount in 2026.

Transfer Tax and First-Time Buyer Exemption

Buyers between the ages of 18 and 35 can receive a one-time exemption from transfer tax when purchasing a home. In 2026, this exemption applies to homes up to €555,000.

If one of the buyers is 35 years old or younger, that person does not have to pay transfer tax on their share of the purchase.

Mortgage Interest Deduction

You may deduct the interest you pay on your mortgage debt from your taxable income. In 2026, the maximum deductible percentage will be 37.56 percent.

Hillen Act

People who pay little mortgage interest because they have a small or no mortgage debt can still benefit from a tax deduction. This is laid down in the “Hillen Act.” The Hillen deduction is the difference between the deemed rental value of the home and the deductible costs.

This law is being phased out over thirty years, by 3.33 percent annually. For 2026, you can still use 73.35 percent of the Hillen deduction.

Questions?

Do you have questions about your current mortgage or are you planning to take out a new one? Feel free to contact us. We are happy to help with personal advice.