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Home Equity Reserve Calculator

Calculate your eigenwoningreserve when selling and buying a home. See how the bijleenregeling affects your mortgage interest deduction.

Tax year 2026 · reviewed June 2026

Last reviewed: Tax year 2026, reviewed in June 2026Official sources: Belastingdienst - income taxRead our methodology

Frequently asked questions

Quickly find answers to common questions

What is the bijleenregeling?

The bijleenregeling limits your mortgage interest deduction when you have equity (overwaarde) from a previous home sale. This equity must be used for your next home purchase.

How long does the eigenwoningreserve last?

The eigenwoningreserve expires after 3 years if you do not buy a new home within that period.

What is eigenwoningreserve?

Eigenwoningreserve is accumulated equity from previous home sales that you must use for your next home purchase. It reduces the maximum mortgage amount eligible for interest deduction.

What happens to mortgage debt above my maximum?

Any mortgage amount exceeding your maximum eigenwoningschuld is treated as Box 3 debt. Interest on this portion is not tax-deductible, but the debt may reduce Box 3 taxable wealth.

Can I use a gift to reduce my required equity?

Gifts specifically for home purchase (like the former "jubelton") do not increase your eigenwoningreserve. They can help finance more of your home without increasing required equity contribution.

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