Update November 28, 2025 - Significant changes are coming to Dutch mortgage rules for 2026. Whether you're a first-time buyer looking to purchase your first home or an existing homeowner planning to move, these changes will directly impact your borrowing capacity and monthly payments. In this comprehensive guide, we compare all major differences between 2025 and 2026.
📋 Quick Summary: The 7 Most Important Changes
1. NHG Limit: Increases from €450,000 (2025) to €470,000 (2026)
2. Transfer Tax Starter Exemption: Exemption up to €525,000 (2025) → €555,000 (2026)
3. Borrowing Capacity: Average €5,000-€7,000 less borrowing possible in 2026
4. Energy Label A+++: Extra borrowing capacity drops from €30,000 to €25,000
5. Transfer Tax Investors: Decreases from 10.4% to 8%
6. Mortgage Interest Deduction: Rises slightly from 37.48% to 37.56%
7. Wet Hillen: Further reduced, less benefit for (nearly) paid-off homes
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🏠 1. National Mortgage Guarantee (NHG): Higher Limits in 2026
What is NHG?
The National Mortgage Guarantee (Nationale Hypotheek Garantie) is a safety net that protects you if you can no longer pay your mortgage. With NHG, you often get a lower mortgage interest rate and pay only 0.4% closing fee on the borrowed amount.
NHG Limits Comparison 2025 vs 2026
2025:
- Standard NHG limit: €450,000
- With energy-saving measures: €477,000 (6% extra)
- Closing fee: 0.4%
2026:
- Standard NHG limit: €470,000 (+€20,000)
- With energy-saving measures: €498,200 (+€21,200)
- Closing fee: remains 0.4%
Important Change: Uniform Limit
From 2026, one uniform NHG limit applies to all property types. The separate limits for houseboats (€172,000) and pitches (€61,000) will be abolished. This means that buyers of houseboats and pitches can now also borrow up to €470,000 with NHG.
What Does This Mean For You?
The increase in the NHG limit is good news for starters and people with average income. More properties now fall within the NHG limit, which means:
- Lower mortgage interest rate (often 0.1-0.3% lower)
- Better protection in case of financial setback
- Lower monthly payments due to favorable interest
Example calculation: With a mortgage of €450,000 at 4% interest, NHG saved you approximately €450-€1,350 per year in interest in 2025. In 2026, more properties can benefit from these advantages.
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💰 2. Transfer Tax: Major Steps for Starters
Starter Exemption 2025 vs 2026
The starter exemption for transfer tax increases significantly, which is a major financial windfall for young homebuyers.
2025:
- Exemption up to property value: €525,000
- Age: 18-35 years
- Condition: First own home
- Rates above limit: 2% (own residence)
2026:
- Exemption up to property value: €555,000 (+€30,000)
- Age: remains 18-35 years
- Condition: remains first own home
- Rates above limit: remains 2%
How Much Do You Save?
Example 1: Property of €500,000
- 2025: €0 transfer tax (within exemption)
- 2026: €0 transfer tax (within exemption)
- Difference: €0 (no tax in both years)
Example 2: Property of €540,000
- 2025: (€540,000 - €525,000) × 2% = €300 tax
- 2026: €0 transfer tax (within exemption)
- Saving in 2026: €300
Example 3: Property of €600,000
- 2025: (€600,000 - €525,000) × 2% = €1,500 tax
- 2026: (€600,000 - €555,000) × 2% = €900 tax
- Saving in 2026: €600
Transfer Tax for Investors
Good news for second homes and investment properties in 2026:
2025: 10.4% transfer tax
2026: 8.0% transfer tax
Saving on €300,000 investment property:
- 2025: €31,200 transfer tax
- 2026: €24,000 transfer tax
- Difference: €7,200 less
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📉 3. Borrowing Capacity: Less to Borrow in 2026
The Paradoxical News
Although the NHG limit and starter exemption increase, many households can borrow less in 2026 than in 2025. This is due to tightened lending standards from Nibud (National Institute for Family Finance Information).
Lending Standards 2026: What Changes?
The lending standards are percentages that determine how much of your income you can maximally spend on housing costs. These are adjusted annually based on:
- Inflation and price increases
- Energy costs
- Other fixed costs
- Average living expenses
2026: The lending standards are being tightened, meaning lenders assume higher monthly living costs.
How Much Less Can You Borrow?
With unchanged income and interest rate:
Singles: Average €7,000 less
Couples/cohabiting: Average €5,000-€5,500 less
Example Single:
- Gross annual income: €45,000
- Mortgage rate: 4%
- Max. mortgage 2025: €228,000
- Max. mortgage 2026: €221,000
- Difference: -€7,000
Example Dual Income:
- Combined gross annual income: €75,000
- Mortgage rate: 4%
- Max. mortgage 2025: €402,000
- Max. mortgage 2026: €396,500
- Difference: -€5,500
But: Wage Growth Partially Compensates
The Central Planning Bureau (CPB) expects an average wage increase of 4.1% in 2026. This means many households can still borrow somewhat more due to their higher income.
Effect of wage increase at €70,000 income:
- Wage increase 4.1%: new income €72,870
- Extra borrowing capacity from income: +€6,000
- Loss from tightened standards: -€7,000
- Net effect: -€1,000 (small loss)
Conclusion: Due to wage growth, the loss of borrowing capacity is partially compensated for most people, but not fully.
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⚡ 4. Energy Labels: Less Extra Borrowing Capacity for Top Homes
Energy Labels and Mortgage: How Does It Work?
Homes with a good energy label can provide extra borrowing capacity. The idea: lower energy costs mean you can spend more on your mortgage. For very energy-efficient homes (A+++ and A++++), the benefits are reduced in 2026.
Extra Borrowing Capacity per Energy Label
Label A+++ (nearly energy neutral):
- 2025: +€30,000 extra borrowing capacity
- 2026: +€25,000 extra borrowing capacity
- Difference: -€5,000
Label A++++ (energy neutral):
- 2025: +€50,000 extra borrowing capacity
- 2026: +€40,000 extra borrowing capacity
- Difference: -€10,000
Labels G through A++ (unchanged):
- Extra borrowing capacity remains the same
- Sustainability still provides extra borrowing room
Why This Reduction?
The reason for this adjustment is pragmatic:
1. Limited further savings: A+++ and A++++ homes already have extremely low energy costs. Further investments in solar panels yield less than before.
2. Phase-out of net metering scheme: Due to the abolition of the net metering scheme for solar panels and return costs charged by energy suppliers, additional solar panels yield less return.
3. More realistic assessment: Nibud believes the extra borrowing capacity was unrealistic for homes that are already nearly energy neutral.
Elimination of €10,000 Sustainability A+++
An additional tightening: the extra €10,000 that buyers of an A+++-home could borrow for sustainability is eliminated in 2026. The reasoning: an A+++-home is already so energy efficient that further sustainability hardly yields any savings.
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💸 5. Mortgage Interest Deduction: Small Increase to 37.56%
What is Mortgage Interest Deduction?
The mortgage interest deduction allows you to deduct the paid mortgage interest from your taxable income, so you pay less income tax. The maximum deduction percentage is linked to the rate of the second tax bracket.
Maximum Deduction Percentages
2024: 36.97%
2025: 37.48%
2026: 37.56%
What Does This Increase Mean?
The increase of 0.08 percentage points has a limited effect on your monthly payments, but every saving helps:
Example calculation with €300,000 mortgage at 4%:
- Annual mortgage interest: €12,000
- Tax benefit 2025: €12,000 × 37.48% = €4,498
- Tax benefit 2026: €12,000 × 37.56% = €4,507
- Extra saving: €9 per year (75 cents per month)
Important: This only applies to mortgages in box 1 with own residence.
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🏚️ 6. Wet Hillen: Further Reduction of Benefit
What is Wet Hillen?
The Wet Hillen (officially "deduction for no or little owner-occupied debt") is a tax benefit for people who have (almost) paid off their mortgage. It compensates for the imputed rental value (eigenwoningforfait) when you can no longer deduct much or any mortgage interest.
Phase-out 2025 vs 2026
The Wet Hillen has been gradually phased out since 2019 over a period of 30 years (until 2048). Each year, the compensation decreases by 3.33%.
2025:
- Compensation: 76.67% of the imputed rental value
- Annual decrease: 3.33%
2026:
- Compensation: 73.34% of the imputed rental value
- Annual decrease: remains 3.33%
Example Calculation: Impact on Your Taxes
Situation: Home with WOZ value €400,000, mortgage fully paid off
2025:
- Imputed rental value: €400,000 × 0.35% = €1,400 per year
- Wet Hillen compensation: €1,400 × 76.67% = €1,073
- Net addition: €1,400 - €1,073 = €327
- Tax (at 37.48%): €327 × 37.48% = €123
2026:
- Imputed rental value: €400,000 × 0.35% = €1,400 per year
- Wet Hillen compensation: €1,400 × 73.34% = €1,027
- Net addition: €1,400 - €1,027 = €373
- Tax (at 37.56%): €373 × 37.56% = €140
Difference: €17 per year extra tax in 2026
Who Is This Relevant For?
The phase-out of Wet Hillen particularly affects:
- Households with interest-only mortgages who repay little
- Seniors who have largely paid off their mortgage
- People with low remaining debt after many years of repayment
Do you still have a substantial mortgage? Then you'll notice little of the Wet Hillen, because your mortgage interest is already higher than your imputed rental value.
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🎯 8. Practical Scenarios: What Does This Mean For You?
Scenario 1: Starter, 28 Years Old, Single
Profile:
- Gross annual income: €45,000
- Savings: €25,000
- Target property: €425,000
2025:
- Max. mortgage: €228,000
- Property too expensive, must look for property up to €253,000
- Transfer tax: €0 (within starter exemption)
- NHG possible
2026:
- Max. mortgage: €221,000 (-€7,000)
- Still too expensive
- Transfer tax: €0 (within starter exemption)
- NHG possible
Conclusion: Due to lower borrowing capacity, this starter must look for an even cheaper property in 2026.
Scenario 2: Dual Income, Both 32 Years Old
Profile:
- Combined gross income: €85,000
- Savings: €60,000
- Target property: €520,000
2025:
- Max. mortgage: €455,000
- Property just too expensive
- Transfer tax: €0 (within starter exemption)
- Just above NHG limit (€450,000)
2026:
- Max. mortgage with wage growth: €467,000
- Property now possible (with 4.1% wage growth)
- Transfer tax: €0 (within starter exemption)
- NHG possible (within €470,000)
Conclusion: Despite stricter standards, this couple benefits from wage growth and higher NHG limit.
Scenario 3: Investor, Second Home
Profile:
- Buys investment property of €280,000
- No NHG
- No starter exemption
2025:
- Transfer tax: €280,000 × 10.4% = €29,120
2026:
- Transfer tax: €280,000 × 8% = €22,400
- Saving: €6,720
Conclusion: Major tax savings for investors in 2026.
Scenario 4: Senior with Paid-off Mortgage
Profile:
- Home WOZ value: €350,000
- Mortgage fully paid off
- Uses Wet Hillen
2025:
- Imputed rental value: €1,225
- Wet Hillen compensation: €939 (76.67%)
- Net addition: €286
- Tax: €107
2026:
- Imputed rental value: €1,225
- Wet Hillen compensation: €898 (73.34%)
- Net addition: €327
- Tax: €123
- Extra: €16 per year
Conclusion: Limited increase in tax burden for seniors with paid-off mortgages.
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💡 9. Expert Tips: Strategically Respond to Changes
Tip 1: Timing is Important
Considering buying a house in early 2026? Realize that your borrowing capacity may be lower than at the end of 2025. Visit a mortgage advisor early for an up-to-date borrowing amount.
Tip 2: Benefit from Higher NHG Limit
Properties between €450,000 and €470,000 fall within the NHG limit in 2026. This often means 0.1-0.3% lower interest and better protection. Check if your dream home falls within this range.
Tip 3: Include Wage Growth in Calculation
If your income increases in 2026 (average expected 4.1%), this can compensate for the lower borrowing capacity. Ask your employer about wage expectations before applying for a mortgage.
Tip 4: Check Energy Label
Eyeing an A+++ or A++++ home? Take into account reduced extra borrowing capacity. You may still close the deal, but calculate carefully.
Tip 5: Optimally Use Starter Exemption
Are you between 18-35 years old? The starter exemption increases to €555,000 in 2026. This can save €600-€1,100 on properties between €525,000-€555,000.
Tip 6: For Investors: Wait Until 2026
Considering an investment property? Possibly wait until 2026 for 2.4% lower transfer tax. For €300,000, that's €7,200 less.
Tip 7: Account for Wet Hillen Phase-out
Do you have a (nearly) paid-off mortgage? Calculate the impact of the Wet Hillen phase-out on your tax return. The difference is small (€15-30/year), but it adds up.
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❓ Frequently Asked Questions (FAQ)
1. When do the new rules take effect?
All changes for 2026 take effect on January 1, 2026. For transfer tax and starter exemption, the date of delivery at the notary counts. Buy at the end of 2025 but deliver in January 2026? Then the 2026 rules apply.
2. Can I really borrow less in 2026 than in 2025?
Yes, with unchanged income and interest rate, singles can borrow an average of €7,000 and couples €5,500 less. Due to the expected wage growth of 4.1%, this is partially compensated for many people.
3. Is the NHG increase to €470,000 enough?
The NHG limit increases by €20,000, while house prices rose more strongly in recent years (8-10% per year). For many regions outside the Randstad, €470,000 is sufficient, but in Amsterdam, Utrecht, and other expensive cities, many properties remain above the NHG limit.
4. Should I hurry as a 35-year-old?
The starter exemption applies up to and including 35 years. Are you still turning 35 in 2026? Then you have the whole year to use the exemption (up to €555,000). Turning 36? Then you lose the right to the exemption and pay 2% transfer tax.
5. What if my home has an energy label A+++?
In 2026, you can still borrow an extra €25,000 (previously €30,000). This is still a substantial advantage. However, the extra €10,000 for sustainability is eliminated, because A+++-homes are already very energy efficient.
6. Is waiting until 2026 wise?
That depends on your situation:
- Starters: Benefit from higher starter exemption (+€30,000), but loss of borrowing capacity
- Investors: Waiting saves 2.4% transfer tax
- Average buyer: NHG limit increases, but borrowing capacity decreases - net effect neutral to slightly negative
Advice: Have a mortgage advisor calculate what is most favorable for your specific situation.
7. Can I already account for 2026 rules in 2025?
Not officially, but you can plan strategically:
- Know you're buying in 2026? Take into account lower borrowing capacity
- Considering an investment property? Possibly wait until 2026
- Take into account your age (starter exemption)
8. What happens to my existing mortgage?
The changes only apply to new mortgages taken out in 2026. Existing mortgages don't change due to this legislation. Only the Wet Hillen and mortgage interest deduction also affect existing mortgages (via tax return).
9. Are more changes expected?
The rules for 2026 are now final. No concrete plans are known yet for 2027 and beyond. It is expected that the Wet Hillen will continue until 2048 and that NHG limits will be adjusted annually to house prices.
10. Where can I calculate my maximum mortgage?
Use our Maximum Mortgage Calculator for an indication. For an exact amount, it's wise to consult a mortgage advisor who takes into account all specific regulations.
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📈 10. Impact on Housing Market: What Do Experts Predict?
Expected Effects 2026
The combination of changes has different effects on different groups:
Starters (18-35 years):
- ✅ Advantage: Higher starter exemption (€555,000)
- ✅ Advantage: Higher NHG limit (€470,000)
- ❌ Disadvantage: Lower borrowing capacity (-€5,000 to -€7,000)
- Net: Mixed, depending on income development
Move-up buyers:
- ❌ Disadvantage: Lower borrowing capacity
- ✅ Advantage: Higher NHG limit (if applicable)
- ⚖️ Neutral: No more starter exemption
- Net: Slightly negative
Investors:
- ✅ Major advantage: 2.4% lower transfer tax
- ✅ Advantage: Significant cost savings on purchase
- Net: Positive
Seniors with paid-off mortgage:
- ❌ Disadvantage: Further phase-out Wet Hillen
- ❌ Effect: Small increase in tax burden (€15-30/year)
- Net: Slightly negative, but limited
Market Forecasts
According to ABN AMRO (Q4 2025):
- House prices rise in 2026 by 5.5-7%
- Lower borrowing capacity somewhat dampens demand
- Supply remains tight
According to Rabobank (Q4 2025):
- Expected price increase 8.6% in 2026
- Wage growth largely compensates for stricter standards
- Demand remains high due to housing shortage
According to DNB (Q3 2025):
- House prices rise by 7.5% in 2025, 4% in 2026
- Cooling due to higher housing costs and stricter standards
- Starter market remains under pressure
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🎓 Conclusion: Preparation is Essential
The mortgage rules for 2026 bring a mix of positive and negative changes. The key conclusions:
Big Winners:
- Investors (2.4% lower transfer tax)
- Starters with higher incomes (benefit from higher exemptions)
- Buyers of properties between €450K-€470K (now fall within NHG)
Mixed Picture:
- Average starters (higher exemption, but lower borrowing capacity)
- Move-up buyers (higher NHG, but lower borrowing capacity)
Challenges:
- Singles with modest income (€7,000 less borrowing capacity)
- Buyers of A+++/A++++ homes (less extra borrowing room)
- Seniors (further phase-out Wet Hillen)
What Can You Do Now?
1. Calculate your maximum mortgage for both years
2. Consult with a mortgage advisor about timing
3. Check your energy label for new construction or renovation
4. Take wage growth into account in your planning
5. Benefit from higher NHG limit where possible
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🔗 Useful Tools & Resources
Calculate Your Mortgage:
- Maximum Mortgage Calculator 2026
More Information:
- Nibud Mortgage Standards 2026
- Tax Office Imputed Rental Value
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📢 Share Your Experience
Do you have experience buying a house in 2025 or 2026? Or do you have questions about the new rules? Share your story in the comments! We'd love to hear:
- How do you experience the stricter lending standards?
- Has the higher starter exemption helped you?
- Are you waiting until 2026 or buying earlier?
Your feedback helps other home seekers with their choices. Also share this article with friends and family who want to buy a house!
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📚 Sources & References
1. Rijksoverheid.nl (2025). "NHG limit rises to €470,000" - Official announcement
2. Nibud (2025). "Report Advice Mortgage Standards 2026" - Full report
3. Hypotheker (2025). "Taking out a mortgage in 2026: the most important changes" - News report
4. ABN AMRO (2025). "Mortgage 2026: what changes?" - Analysis
5. NHG (2025). "V&N 2026 - The 5 most important changes for a mortgage with NHG in 2026" - Factsheet
6. Central Planning Bureau (2025). "Economic outlook 2026" - Expected wage growth 4.1%
7. Tax Office (2025). "Imputed rental value and Wet Hillen" - Official information
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*Last updated: November 28, 2025*
*Note: This article is written based on known regulations as of November 2025. Always consult a certified mortgage advisor for personal advice that suits your specific situation.*
