Updated July 2026 — When buying a home in the Netherlands you easily pay €1,500 or more in notary costs. The good news: part of it is tax deductible at the 2026 rate of 37.56%. The rule of thumb is simple: costs related to the mortgage are deductible, costs related to the home itself are not. This guide shows exactly which item falls in which category, how much you get back, and how to claim it.
✅ Deductible: everything related to the mortgage
These costs qualify as home financing costs and are deductible in the year you pay them:
- Notary fees for the mortgage deed (including the notary's fee and the VAT on it)
- Costs for registering the mortgage with the Land Registry (Kadaster)
- Mortgage advice and brokerage fees (if itemized on the invoice)
- Costs of the valuation report required for the mortgage application
- The one-off National Mortgage Guarantee (NHG) premium
- Cancellation (royement) costs: notary fees for removing your old mortgage from the register, for example when selling or refinancing
❌ Not deductible: everything related to the home itself
- Notary fees for the deed of transfer (leveringsakte), including the fee for it
- Transfer tax (2%, or 0% with the first-time buyer exemption)
- Costs for registering the ownership transfer with the Land Registry
- Estate agent fees for purchase guidance
- Notary fees for a cohabitation agreement or will — private expenses, even if arranged together with the purchase
Did you receive one combined notary invoice? Ask for an itemized version that separates the mortgage deed from the deed of transfer — only the mortgage part can be claimed.
How much do you get back? A worked example
Say you buy a home as a first-time buyer and pay in 2026:
- Mortgage deed + Land Registry registration: €800
- Mortgage advice and brokerage: €2,500
- Valuation report: €600
- NHG premium (0.4% over €400,000): €1,600
Total deductible financing costs: €5,500. At the 37.56% deduction rate you get roughly €2,066 back through your tax return. The deed of transfer (± €700) and the transfer tax yield nothing — they belong to the home, not the financing.
Want to know all your one-off costs in advance? Our buyer's costs calculator lists every item for your purchase price.
How do you claim it?
1. Through the annual income tax return. Enter the costs under "Own home" → "Deductible costs / financing costs". You deduct them once, in the year of payment — so if you buy in 2026, you claim them in the return for 2026 (spring 2027).
2. Faster via a provisional assessment. Don't want to wait? Request a provisional assessment (voorlopige aanslag) from the tax authority and receive the benefit monthly. How that works is explained in our guide on claiming mortgage interest relief.
Frequently asked edge cases
Are notary costs deductible when selling your home? The selling costs themselves are not. But the royement costs — the notarial removal of your mortgage — are deductible as financing costs.
What about a second home or holiday home? No. The deduction only applies to your primary residence (box 1). A second home falls in box 3, without deduction of financing costs.
Is the VAT on notary costs deductible? The VAT follows the service: VAT on the mortgage deed is deductible as part of those costs, VAT on the deed of transfer is not.
Does this also apply when refinancing? Yes. If you refinance, the new mortgage deed, advice costs, valuation and any royement costs are deductible again.
Checklist for your tax return
- Keep all invoices from the notary, advisor and appraiser
- Check that the mortgage deed and deed of transfer are itemized separately
- Claim the costs in the year of payment — no spreading over years
- In doubt about an item? Rule of thumb: belongs to the loan → deductible; belongs to the house → not
Sources
Belastingdienst – Deducting own-home costs: belastingdienst.nl
*This information is a general explanation based on the 2026 rules and is not tax advice. For your specific situation, consult a mortgage advisor or the Dutch tax authority.*
