Which Notary Costs Are Tax Deductible in the Netherlands?
When buying your first home in the Netherlands, you'll incur various notary costs. While not all of these costs are tax deductible, some can be reclaimed through your income tax return, which can be especially helpful for first-time buyers.
Which notary costs are deductible?
According to Dutch tax guidelines, costs directly related to arranging your mortgage may qualify for tax relief.
✅ Deductible costs
You may be able to deduct:
- Fees for drafting the mortgage deed
- Costs for registering the mortgage with the Land Registry
- Mortgage advisory and brokerage fees (if itemized)
- Property valuation (appraisal) costs required by the lender
- NHG (National Mortgage Guarantee) fees
These expenses are classified as home financing costs and are usually deductible in the year they are paid.
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❌ Non-deductible notary costs
The following costs are not tax deductible:
- Fees for the property transfer deed
- Transfer tax
- Ownership registration fees
- Real estate agent purchase fees
These are considered acquisition costs rather than financing costs.
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How do you claim these costs?
1. Annual income tax return
You include eligible costs under: "Owner-occupied home" → "Financing costs"
Any tax benefit is settled after assessment.
2. Provisional tax assessment
First-time buyers may request a provisional tax assessment, allowing them to receive the tax benefit monthly, improving cash flow.
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Key tips for first-time buyers
- Keep all invoices and breakdowns
- Make sure notary fees are clearly itemized
- Only mortgage-related costs qualify for deduction
Official source
Dutch Tax Authority – Deductible home ownership costs: https://www.belastingdienst.nl/wps/wcm/connect/nl/eigen-woning/content/kosten-eigen-woning-aftrekken
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*This information is for general guidance only. For personalized advice, please consult a mortgage advisor or the Dutch Tax Authority.*
