Anyone who owns a second home or holiday home is subject to Box 3 taxation. The rules surrounding this tax will change significantly in the coming years. Especially in 2026 and 2027, the tax burden for owners of a second home may be relatively high. From 2028, a new system is planned in which actual returns will play a greater role. For both existing owners and future buyers, it is therefore important not only to look at the purchase price and possible rental income, but also at the tax consequences.

How does Box 3 work in 2026 and 2027?

For a second home, Box 3 initially works with an assumed return. For 2026, the assumed return for other assets is 6% of the WOZ value. Under the current plans, the tax rate remains 36%.

In addition, a tax-free allowance of €59,357 per person applies in 2026. Tax partners can each make use of this exemption.

Anyone who has taken out a loan for the second home can take an assumed interest rate on this debt into account in the calculation.

Actual returns can also be taken into account

In addition to the standard calculation, there is a rebuttal scheme. If the actual return is lower than the assumed return, the final tax may be calculated on the basis of the lower actual return.

Factors taken into account include rental income, interest paid and the increase in value of the property. For a property that is not rented out or is used personally, an assumed return may also be included.

Maintenance costs are not automatically deductible under the current scheme. Investments that demonstrably result in an increase in value may, under certain conditions, play a role.

A different system from 2028

The intention is for Box 3 to change further from 1 January 2028 and to become more closely based on actual returns.

For property, this means, among other things, that rental income may be taxed and certain costs, such as maintenance and interest, may become deductible. The increase in value of a second home would in principle be taxed when that gain is actually realised, for example when the property is sold.

For a property that is not rented out, an assumed income is still expected to apply. This means that even under the new system, part of the tax may continue to be based on an assumed return.

How does OZQUR Makelaardij view this?

At OZQUR Makelaardij, we believe a second home should not be assessed solely in terms of returns or increases in value. The tax consequences can have a significant impact on the final result.

That is why we believe it is important before purchasing to understand what the property will cost, how it will be financed, whether renting it out is desired and what the possible consequences for Box 3 may be. For existing owners, it may also be sensible to consider future investments, a possible sale or a different use of the property in good time.

For specific tax decisions, we always recommend discussing these with a tax specialist or tax advisor as well.

At OZQUR Makelaardij, we help you reach your dream home in 5 steps

01 — Getting acquainted & identifying your housing wishes
We start with you. We get to know you, build trust and clearly identify your housing wishes and most important criteria.

→ Understand first, then search.

02 — Determining your budget & possibilities
Together with the buying agent and financial advisor, we determine your mortgage possibilities, budget and ideal search range.

→ Know what is possible before we start searching.

03 — Viewing together
You focus on how the property feels. We take a critical look at the technical condition, location, possibilities and points of attention.

→ You decide whether it feels like home. We look at the rest.

04 — Determining the value & bidding smartly
We analyse comparable properties that have been sold, discuss the property with the selling agent and assess the expected appraisal value. We then determine the bidding strategy together and submit the offer.

→ Not just bidding, but making a well-founded offer.

05 — From accepted offer to the notary
Offer accepted? We then review the documents and purchase agreement, monitor all important deadlines and guide the entire process through to the notary.

→ We stay in control until you receive the keys.

Yucel Samanci
Buying and selling agent at OZQUR Makelaardij, specialised in purchasing strategy, negotiations and assisting Dutch, Turkish and expat clients.
(13 July 2026)