---
title: "What is a primary residence for Dutch tax?"
term: "Primary residence"
description: "Your primary residence is the home treated as your main dwelling for Dutch tax rules, which can affect mortgage interest and related Box 1 items."
date: 2026-08-02T00:00:00.000Z
lastVerified: 2026-08-02T00:00:00.000Z
source: https://dutchtaxcalculator.nl/glossary/primary-residence
---

# What is a primary residence for Dutch tax?

> Your primary residence is the home treated as your main dwelling for Dutch tax rules, which can affect mortgage interest and related Box 1 items.

Dutch term: _eigen woning_

Second homes and investment property follow different rules. City affordability pages use illustrative rent inputs, not WOZ-based ownership models.

## FAQ

### What is Primary residence in simple terms?

Your primary residence is the home treated as your main dwelling for Dutch tax rules, which can affect mortgage interest and related Box 1 items.

### Is this personal tax advice?

No. These pages are educational estimates. Use your payslip, assessment, employer, Belastingdienst guidance, or a qualified adviser for personal decisions.


## Sources

- [Belastingdienst: income-tax rates and credits](https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/hoeveel-inkomstenbelasting-betalen)

---
Source: https://dutchtaxcalculator.nl/glossary/primary-residence