Do I have to pay income tax on my second home in the Netherlands?
If you have a home in your country of residence and a second home in the Netherlands, you must pay income tax in the Netherlands on your second home, even if you live abroad.
Amount of tax payable on a second home
How much income tax you have to pay on your second home in the Netherlands depends on:
- the value of your second home as assessed under the Valuation of Immovable Property Act (the WOZ value);
- any debt on your second home.
If you have a partner and you each own 50% of the second home, the Tax Administration will calculate the tax you must pay on 50% of the second home’s value. If you are not a fiscal partner, you both only fill in your individual part. Otherwise, the Tax Administration will not take it into account when calculating your tax.
Letting out a second home
If you let out your second home, you usually do not need to declare the letting income. If you also offer other services, such as preparing meals or providing bedding, you may have to pay income tax on the letting income. Read more about letting out your second home on Belastingdienst.nl (information in Dutch).
Filing an income tax return
State the address, WOZ value and other details about your home in the Netherlands in your tax return. The municipality in which your second home is located will provide you with the WOZ value.
How to file an income tax return in the Netherlands from abroad.
Other taxes you have to pay
Property tax
Besides income tax, you must also pay property tax on a second home in the Netherlands. The municipality in which your second home is located will inform you of the property tax payable.
Transfer tax
If you recently bought a home in the Netherlands, you must also pay transfer tax (information in Dutch). How you pay it depends on how you became the owner.
Contact
If you have any questions, please do not hesitate to contact us.