11 January 2022
Mortgage rule changes 2022
Egle Kemezyte
Growth Marketer

Every year, the mortgage rules change. What does this mean for someone looking to buy a home in the Netherlands? Find out more about the changing mortgage rules for 2022.

National Mortgage Guarantee (NHG) in 2022

The National Mortgage Guarantee limit will increase to € 355,000 in 2022. When you make your house more sustainable, the cost limit is another 6% higher, namely € 376,300. The percentage of suretyship commission will decrease from 0.7 % to 0.6 % next year.

The exemption will continue to apply in 2022. First-time home buyers under the age of 35 who buy a home for a maximum of € 400,000 are not paying a transfer tax.  Homebuyers over 35 pay a 2% transfer tax, and investors pay 8% transfer tax for a second property.

Interest rate deduction

The tax relief is only applicable for annuity and linear mortgages, and you can get tax relief on the interest you pay for your mortgage. As of January 1, 2022, the mortgage interest deduction will be further reduced for incomes above €69,398. The following year, you may deduct a maximum of 40% on your tax return.

LtV maximum mortgage value to loan

The maximum mortgage based on the property's value remains the same as in 2022. You can borrow 100% equal to the market value of the home.

If you have a lease car and want to apply for a mortgage, mortgage lenders see a lease car as an outstanding loan. BKR (the Dutch credit registration office) took only 65 percent of lease agreements were, but this will change in April 2022 to 100 percent.

Private lease cars will significantly impact your maximum mortgage amount in 2022.

Wealth tax

The capital yield tax will decrease in 2022, and the exemption for box three capital will increase slightly.

In 2022 you may give less to others without gift tax on it.

  • You can give tax-free up to €6,604 to each of your children in 2021. That will be €5677 in 2022.

  • You can give a maximum of €3,244 tax-free to others in 2021, per person to whom you give. That amount will decrease to €2273 in 2022.

Two earners and mortgage

Since 2021, the second income of two-income couples counts for 90 percent in calculating the housing ratio. For two-income households, the lower family incomes (jointly up to approximately € 45,000) will be able to borrow more in 2022. Families with a joint income of € 50,000 or more will borrow the same as in 2021.

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Meet the team
Robin Uijtdehaage
Client Director & Financial Specialist
Egle Kemezyte
Growth Marketer
Sezer Yilmaz
Lisa Grondsma
Financial Specialist