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1 jan 2026: Housing Allowance Reform

Legislative tax change per 01-01-2026

As of 1 January 2026, the maximum rent limits (for both young and non-young households) as a condition for eligibility for housing allowance will be abolished. This measure is intended to support tenants with low incomes and high rental costs.

The amount of housing allowance will, however, continue to be calculated on the basis of the maximum rent threshold. Households will therefore not receive housing allowance for the portion of the rent exceeding this maximum threshold.

In addition, the calculation of housing allowance will be based solely on the basic rent, as the subsidisation of service charges will be discontinued. This represents a simplification for both tenants and the Tax and Customs Administration (Benefits Office).

Furthermore, the age threshold for full entitlement to housing allowance will be lowered from 23 to 21 years, aligning it with the age threshold applicable to the statutory minimum wage.