A second home in Box 3 in 2026: the own-use addition explained

Short answer

If you use a second home or other property yourself in 2026, an amount for that own use is included when calculating actual Box 3 return. You may choose the economic rental value or a fixed method using 5.06% of the WOZ value, apportioned for the days the property was available for your own use.

This rule matters when you report actual return. The Dutch Tax Administration compares actual and deemed return and uses the more favourable amount.

When does the own-use addition apply?

The addition can apply to a second home, holiday home or other property that you use or keep available for yourself. It is not limited to days spent in the property. A vacant day can count if the home remained available for your own use.

The addition does not apply to days when the property:

• is rented or leased to someone else;
• cannot be used because it is being built or renovated;
• is demonstrably unavailable for own use for another reason accepted under the rules.

Keep a calendar showing how every relevant period is classified.

Method 1: economic rental value

You can use the annual economic rental value: the rent that could be obtained for a comparable home under normal conditions. Comparable rented homes or the official rent-check tool can help support that value.

This approach may reflect the specific property and location, but it requires a defensible valuation and records.

Method 2: 5.06% of the WOZ value

Alternatively, use 5.06% of the WOZ value and multiply it by the part of the year during which own use was possible. For 2026, use the WOZ value with valuation date 1 January 2025.

The formula is:

5.06% × WOZ value × own-use days / 365

You may choose between the two permitted methods for the return. Keep the data supporting the choice and calculation.

Worked example

Assume a WOZ value of €300,000 and that the home was available for own use for 240 days.

1. Annual amount: 5.06% × €300,000 = €15,180.
2. Time-apportioned amount: €15,180 × 240 / 365 = approximately €9,982.

In this simplified example, €9,982 is the own-use addition. It is not the final Box 3 tax. It becomes part of total actual return alongside other income and value changes.

Renting and own use in the same year

Accurate day records matter when use is mixed. Rented days do not attract the own-use addition, but rent received can form part of actual return. Changes in the home's value can also count under the current counter-evidence rules.

Costs are not generally deductible under the current rules. The Tax Administration identifies exceptions for interest on a Box 3 debt and certain investments demonstrably reflected in the WOZ value.

Actual return covers all Box 3 assets

The comparison cannot be made for the second home alone. The Tax Administration calculates actual return across all Box 3 assets. Interest, dividends, value changes, debt interest and property own use are combined under the applicable rules.

There is no tax-free allowance when actual return is used. If total actual return is negative, it is set to zero for that year; under the current counter-evidence method, that negative amount cannot be carried to another year.

This differs from the proposed 2028 system

The 2026 own-use addition belongs to today's counter-evidence rules. The 2028 bill proposes a structural system with different cost and loss rules and capital-gains treatment for real estate. That bill is not final.

Records to keep

Keep at least:

• the WOZ assessment with the correct valuation date;
• rental agreements and booking confirmations;
• a calendar of rental, renovation and own-use days;
• evidence for periods when the property could not be used;
• support for the economic rental value if you choose that method;
• records of rent, interest, debts and value changes.

An estimate can help compare the two methods, but it does not replace the evidence needed for a tax return.