Tax Deductibility: Are Valuation Fees Tax-Deductible?

When securing or modifying a Dutch mortgage, you will encounter closing fees (kosten koper). These typically include fees for the civil-law notary, your financial advisor, and the property appraisal. Fortunately, the Dutch Tax Administration (Belastingdienst) provides tax relief, allowing you to deduct many of these closing costs on your annual income tax return.

Dutch Tax Rules for 2026

The Belastingdienst draws a clear line between the cost of purchasing the property itself and the cost of securing the financing. Appraisal fees fall under financing costs. You can deduct them if you satisfy two primary conditions:

• Primary Residence: The property must be your primary home (eigen woning) where you actually reside. Appraisals for holiday homes or buy-to-let investments are not eligible for tax deductibility.
• Securing Financing: The valuation is strictly necessary for obtaining, renewing, or restructuring your mortgage—such as buying a home, funding a renovation, or lowering your interest rate by adjusting your loan-to-value (LTV) tier.

Calculate Your Net Savings

The deductible costs are subtracted from your taxable income. The exact amount you receive back depends on your Dutch income tax bracket. In 2026, the calculations are structured as follows:

• Taxable Income up to €76,000: You will receive approximately 37% back. For a flat-rate appraisal of €650, you receive **€240 back from the tax office** (reducing your net cost to €410).
• Taxable Income above €76,000: You will receive 49.5% back. For a flat-rate appraisal of €650, you receive **€321 back from the tax office** (reducing your net cost to just €329).

How to Claim This Deduction on Your Tax Return

Claiming your deduction is straightforward. During your annual Dutch income tax declaration (aangifte inkomstenbelasting), simply enter the exact amount paid for the appraisal under the section 'deductible costs for the primary residence' (aftrekbare kosten voor de eigen woning).

Be sure to keep the official invoice provided by SlimmeTaxatie. Our invoices detail all VAT and NWWI validation fees separately, serving as your official proof of payment for the Dutch tax authorities.