Prinsjesdag 2026: what it means for you as a homebuyer

Tomorrow, Tuesday 15 September, is Prinsjesdag (Budget Day) again. For homebuyers and homeowners, this year it mainly revolves around five things: transfer tax, mortgage interest deduction, the notional rental value (eigenwoningforfait), the Hillen Act and box 3. We set out the most important (expected) measures for you, so you know what to take into account if you are buying a house this year or next year — or selling one.

First-time buyer exemption rises to €615,000

Good news for first-time buyers: the transfer tax exemption will increase from €555,000 to €615,000 as of 2027. If you buy your first home below that limit, you pay no 2% transfer tax. On a home of €600,000, that quickly saves you €12,000.

Transfer tax for investors drops to 7%

For investment properties and second homes, the rate drops from 8% to 7% as of 1 January 2027. The government hopes this will encourage private investors to invest in the rental market again. On a property of €500,000, that saves around €5,000. For owner-occupied homes, the rate remains 2%, and commercial real estate stays at 10.4%.

Please note if you are considering a purchase: transactions that are only completed (transferred) after 1 January 2027 benefit from the lower rate. If in doubt, it is worth looking at the timing of the transfer with your civil-law notary.

Mortgage interest deduction automatically rises to 38.19%

Mortgage interest deduction is linked to the rate of the second income tax bracket. That rate rises from 37.56% in 2026 to 38.19% in 2027. For a homeowner with a €300,000 mortgage and 4% interest, this means roughly €75 extra tax benefit per year. A small amount, but worth including in your annual mortgage check.

Notional rental value: probably higher

The notional rental value (eigenwoningforfait) — the amount you must add to your income because you own a home — was 0.35% of the WOZ value in 2026 (for homes between €75,000 and €1,350,000). The rate for 2027 has not yet been set, but many analyses see it as the most obvious way to compensate for the higher interest deduction. Also relevant: the average WOZ value already rose by 10.3% to €439,000 in 2026, and a further increase of 5.5 to 7.5% is expected for 2027. So even without a change in the rate, you pay tax on a higher base.

Hillen Act: phased out faster

Have you (almost) paid off your mortgage? Then this is the point to keep an eye on. The Hillen Act — which prevents you from paying tax on your notional rental value when you no longer deduct mortgage interest — is being phased out faster. The compensation drops from 71.867% in 2026 to around 67% in 2027, and the scheme will now disappear completely in 2041 instead of 2048. For a homeowner without a mortgage, this means roughly €25 more tax per year, increasing in the years after.

Box 3: calm in 2027, major change in 2028

For second homes and investment property, not much changes in 2027: the current notional return system remains in place, with a notional rate of 6.37%. The real shift — a system based on actual returns — is not expected until 2028. If you invest in real estate, now is the time to start preparing your structure for it.

Important caveat

The Jetten cabinet governs as a minority (66 of the 150 seats), so every bill needs the support of other parties. This means the plans above may still change during the parliamentary process. We will keep an eye on developments after Prinsjesdag and update this article as soon as the final figures are known.

What does this mean for you?

Whether you are a first-time buyer, want to move up the ladder, have (almost) paid off your mortgage, or invest in real estate — the plans from Prinsjesdag 2026 affect almost every homebuyer in a different way. Would you like to know what these changes mean for your specific situation? Get in touch for a personal consultation.