Dutch tax glossary
What is a primary residence for Dutch tax?
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Definition
Your primary residence is the home treated as your main dwelling for Dutch tax rules, which can affect mortgage interest and related Box 1 items.
Dutch term: eigen woning
Second homes and investment property follow different rules. City affordability pages use illustrative rent inputs, not WOZ-based ownership models.
Related terms
Related reading
Official sources
FAQ
What is Primary residence in simple terms?
Your primary residence is the home treated as your main dwelling for Dutch tax rules, which can affect mortgage interest and related Box 1 items.
Is this personal tax advice?
No. These pages are educational estimates. Use your payslip, assessment, employer, Belastingdienst guidance, or a qualified adviser for personal decisions.
Educational definitions only. Read our methodology or report a correction.