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1 jan 2026: Hillen deduction drops to 71,87%
Legislative tax change per 01-01-2026
The deduction for little or no owner-occupied home mortgage debt (Hillen deduction) will be reduced by 4.8% per year starting in 2026. As a result, the maximum deduction in 2026 will be only 71.87%. In 2025, the Hillen deduction was already reduced from 80.01% to 76.67%. Homeowners who currently fall under this scheme will therefore pay a slightly higher deemed rental value for owner-occupied homes each year.