All New Housing Rules for 2026: A Complete Guide for Renters and Buyers

Published: January 2026

The Dutch housing market is undergoing significant changes in 2026. Whether you’re saving for your first home, looking for affordable accommodation, or working as a property investor—these new laws and regulations will directly impact your decisions. This article provides you with a comprehensive overview of all changes, so you can be well-prepared.

For Renters: Major Changes to Housing Allowance (Huurtoeslag)

More people now qualify for housing allowance

From January 1, 2026, completely new rules for huurtoeslag (housing allowance) bring good news for approximately 170,000 additional households. The government has significantly relaxed the requirements.

The biggest innovation: no maximum rent ceiling anymore

Until 2025, you could only receive housing allowance if your rent didn’t exceed €900.07 per month (for adults). This ceiling has disappeared. From 2026, you can apply for housing allowance even if your rent is higher, as long as you meet other conditions.

What’s important: Although you can apply with higher rent, your allowance amount is still calculated based on maximum rents:

Ages 18-21: maximum €498.20 per month
Ages 21+: maximum €932.93 per month

This means you won’t receive additional allowance for rent above these amounts, but you can still apply.

Age threshold lowered to 21 years

Young people benefit from an important change: the age threshold for full housing allowance has been lowered from 23 to 21 years. This aligns with the age at which young people receive the statutory minimum wage.

For 21- and 22-year-olds, the same calculation system now applies as for adults, resulting in higher allowance amounts.

Income and savings limits adjusted

The income and savings limits have been slightly raised, allowing more people to qualify:

Single persons: €38,479 savings
Couples: €76,958 savings

An important detail: your basic income shouldn’t exceed approximately €38,500 per person, depending on your household situation.

Housing requirements remain the same

You must still meet these conditions:

You are at least 18 years old (21 for full allowance level)
You live in independent housing (with your own front door, kitchen, and bathroom)
You have a valid rental contract
You’re registered with your municipality (BRP)
You have a BSN number

Service costs no longer included

Change for 2026: service costs no longer count. Only the base rent (kale huur) is considered. This means heating, water, and maintenance are no longer included in your allowance calculation.

How to apply?

Apply via Mijn Toeslagen on the Tax Authority website. You can log in with your DigiD and submit your application digitally. The good news: you can backdate your application to January 1, 2026, so if you apply now, you may receive payments back to January.

Rent Increases 2026: What to Expect

The government sets maximum rent increases each year, based on inflation and wage growth. While landlords may use these percentages, they’re not required to increase rent by the full amount.

For social rental housing (rents up to €879.66 per month), rent may increase by a maximum of 4.1%. This percentage is based on average inflation over the past three years (3.6%) plus 0.5%. This increase takes effect on July 1, 2026 and remains valid until July 1, 2027.

Mid-market segment: 6.1% (from January 1, 2026)

For the mid-market segment (rents between €932.93 and €1,228.07 per month), a higher percentage of 6.1% applies. This percentage is based on wage growth from collective labor agreements plus 1%. Because wages are rising faster than inflation, this percentage is higher.

Free market (private) sector: 4.4% (from January 1, 2026)

For the private rental sector (rents above €1,158 per month), the increase may be 4.4%. This is based on the lower of inflation or wage growth, plus 1%.

Important: These percentages are maximums. Your landlord doesn’t have to increase rent fully; they can also increase less or not at all. This depends on your rental contract.

For Home Buyers: Mortgage Rules and Tax Benefits

NHG: Higher Borrowing Capacity in 2026

The National Mortgage Guarantee (NHG) helps home buyers borrow responsibly with protection against residual debt if forced to sell. The limits have been increased in 2026:

NHG limits 2026

Standard: €470,000 (was €450,000)
With energy-saving measures: €498,200

This applies to all types of housing, including caravans and pitches.

NHG fee: 0.4% of the borrowed amount (unchanged)

Property Transfer Tax: Significant Benefits for First-Time Buyers

Benefit for buyers under 35 years

The first-time buyer exemption has been significantly increased:

Previous year: €525,000
2026: €555,000

Buyers under 35 don’t pay property transfer tax if their home is below this threshold. This is a substantial benefit—for many first-time buyers, this means zero percent tax.

Note: The transfer date at the notary determines which limit applies. Buy in 2025 but transfer in 2026? The higher limit of €555,000 applies.

Tax benefit for investors

Those buying a second property (as rental investment or holiday home) pay significantly less transfer tax:

Previous year: 10.4%
2026: 8%

On a €450,000 property, this saves over €10,800.

Borrowing Capacity: Sustainability Rewarded, But Less Than Before

The government encourages energy-efficient homes, but incentives have been slightly reduced due to changed policy on solar panels.

Why less? From 2027, Dutch households can no longer deduct energy fed back to the grid from their electricity bills and must actually pay fees. This means less financial benefit from solar panels, thus less extra borrowing capacity.

Additional borrowing by energy label 2026

Energy Label	Extra Borrowing	Change vs. 2025
A++++ (with guarantee)	€0	-€50,000
A++++	€30,000	-€10,000
A+++	€25,000	-€5,000
A++	€0	unchanged
E, F, G (for renovation)	€20,000	unchanged

Good news: homes with lower energy labels (E, F, G) can still borrow an extra €20,000 specifically for energy improvements. This makes less efficient homes more affordable.

Wage Growth vs. Stricter Lending Standards: The Paradox

One important thing to understand: although wages in 2026 are expected to grow by 4.1%, your borrowing capacity may actually decline. This is because Nibud (the institute determining responsible borrowing) has tightened lending standards.

For many buyers: even with higher wages, you may borrow less than last year. This especially applies to those already at the edge of affordability.

Energy Efficiency: New Requirements and Subsidies

Hybrid heat pumps mandatory from 2026

If you’re replacing your central heating system, from 2026 you must install a hybrid heat pump (or a green alternative). A hybrid heat pump combines air-source heat with a gas boiler and can reduce heating costs by 25%.

Available subsidies and loans

Subsidy: up to 30% of costs
0% loan: available through the National Heat Fund for low and middle incomes

Renting homes with E, F or G labels no longer allowed (2030)

Landlords take note: homes with energy labels E, F, or G cannot be rented after 2030. This gives the next four years for renovations.

Better energy labels provide mortgage advantages

A home’s energy efficiency plays an important role in how much you can borrow:

Label A homes are most efficient
Label G homes are least efficient
Better labels = higher borrowing capacity

More than half of Dutch homes have labels D through G, so many properties can be improved.

Amsterdam: New Permit System for Second Homes

Who needs a permit?

From January 1, 2026, anyone wanting to keep a pied-à-terre (second home for occasional use) in Amsterdam must apply for a permit.

This measure targets people whose primary residence is elsewhere but maintain an apartment or house in Amsterdam for occasional use.

When do you get a permit?

You receive a permit if you meet one of these conditions:

You work in Amsterdam: at least 2 days per week, at least 6 months per year
You provide informal care: at least 8 hours per week to an Amsterdam resident
You have Amsterdam roots: you have lived and been registered in Amsterdam for at least 3 years before moving

Other requirements for all second homes

Maximum one second home per person
No vacation rental (Airbnb, etc.)
No office or commercial use
Doesn’t apply to social housing
Only for personal use by your household

Existing second homes

Those who currently have a pied-à-terre in Amsterdam automatically receive a one-year permit. This provides time to adjust your situation or demonstrate that you meet the requirements.

Exceptions for special circumstances (divorce, sudden job relocation, etc.) can be granted with flexibility clauses.

Why this measure?

Amsterdam estimates that currently 2,500 to 3,000 second homes in the city stand largely empty. This while approximately 90,000 homes across the Netherlands are vacant and over 400,000 people are searching for housing.

The municipality wants to address this vacancy and force landlords to use properties for permanent residents rather than occasional use.

Practical Tips: What You Should Do Now

If you’re a renter

Check your housing allowance eligibility: Go to toeslagen.nl and verify if you now qualify under the new rules
Backdate your application: You can apply and receive payment back to January 1, 2026
Organize your rental documents: Ensure your valid contract is ready
Monitor your rent increase: Check that your landlord doesn’t exceed the maximum percentages

If you’re a home buyer (first-time)

Calculate your maximum loan: Contact a mortgage advisor, as your borrowing capacity may differ from last year
Use the increased first-time buyer exemption: You have up to €555,000 without property transfer tax (under 35)
Look at energy labels: A better energy label gives you more borrowing capacity

If you’re a landlord/investor

Review the tax change: The rate drops from 10.4% to 8%
Plan energy improvements: The trend moves toward mandatory heat pumps (2026) and eventually minimum label C (2030)
Amsterdam property owners: Confirm if you need a permit for a second home

If you live in Amsterdam

Check if you need a permit: Do you own a second property in Amsterdam? Verify if you meet one of the requirements
Apply on time: Ensure your application is submitted before your one-year permit expires

Questions You Might Ask Yourself

Am I suddenly eligible for housing allowance?

Maybe! The ~170,000 new households now qualifying are mainly people who earned slightly too much or paid too much rent. Check via toeslagen.nl.

My salary is rising 4%, but can I borrow less?

Unfortunately: yes, this can happen. Lending standards have been tightened, so higher income doesn’t always compensate. Ask your mortgage advisor exactly what applies to you.

I’m 25 and want to buy a house. What helps me?

The increase in the first-time buyer exemption to €555,000 helps many starters. Consider energy-efficient properties—they provide extra borrowing capacity.

My landlord wants to increase rent by 5%. Is that legal?

Depends on your sector:

Social housing: max 4.1% (from July 2026)
Mid-market: max 6.1%
Free sector: max 4.4% If your landlord exceeds this, you can file a complaint.

I have a second home in Amsterdam. Help

Ask yourself: Do I work at least 2 days per week in Amsterdam? Or do I provide care daily? Or can I prove I lived there 3+ years? If not, you must sell, rent, or move to (register in) Amsterdam.

Conclusion: Well-Informed Home Seekers Win

2026 brings significant changes to the Dutch housing market. Whether you’re a renter, first-time buyer, or landlord—it pays to be well-informed.

The main takeaways

Renters: Check if you now qualify for housing allowance—170,000 households may apply for the first time
First-time buyers: The increased first-time buyer exemption (€555,000) is a major advantage, but your borrowing capacity may disappoint
Investors: The second property tax rate drops significantly, but ensure energy efficiency is under control
Amsterdam residents: Confirm if you need a permit for a second property

Best of luck with your housing plans in 2026!

More Information & Official Sources

Housing allowance info: belastingdienst.nl/toeslagen
NHG and mortgages: nhg.nl
Housing market & taxes: government.nl/housing
Amsterdam second home permits: Amsterdam.nl (wonen)
Rental committee questions: huurcommissie.nl

This article is based on data published in December 2025 and January 2026 by the Dutch government, Tax Authority, and recognized mortgage and housing institutions.