Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

Taxation of second home in the Netherlands and income related to it


My partner and I co-own an appartment in the NL. I recently sold property in my home country and I am thinking of buying a second appartment in the NL as an investment and generating some additional income from renting it out. What taxes would apply to that second home and the rental income?


The appartment in NL is considered to be your main residence. This property is taxed in Box 1 which means that the mortgage interest can be deducted. The second property will be taxed in Box 3 since you will rent it out without the intention to use it as your main residence on short notice. 

In Box 3 not the real rent is taxed but a fictitious income of 4% of the value of the property on 1 January (reduced with an outstanding debt). This is also applicable if you have the 30% ruling. Under this ruling certain assets are exempted from taxation in Box 3 but this doesn‘t apply to a second property in the Netherlands. 

You can find more info about Box 3 on

Related articles:

Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
The 183 days rule in tax treaties for employees working in the Netherlands
Viewed 10167 times since Thu, Nov 7, 2013
Can I get a copy of the Dutch tax assessments for previous years?
Viewed 641 times since Fri, Nov 6, 2015
The Netherlands strive to accelerate the automatic exchange of information between countries
Viewed 2539 times since Tue, Nov 13, 2012
Transfer tax structurally reduced to 2%
Viewed 2438 times since Thu, Jun 14, 2012
Can I open a savings account for my child and will he pay tax on the interest ?
Viewed 9902 times since Wed, Mar 21, 2012
How can I submit or change a foreign bank account number?
Viewed 4093 times since Wed, Sep 11, 2013
Double tax agreement implications - working in the Netherlands and in the UK at the same time
Viewed 15691 times since Thu, Feb 16, 2012
Money Transfer from my UK account to my NL Account
Viewed 1439 times since Sat, Feb 28, 2015
What is the so called WOZ value of my house?
Viewed 30959 times since Sun, Nov 20, 2011