Rent allowance 2026
Rent allowance 2026 (info on the Tax and Customs Administration website).
Rent allowance for more people
More tenants will become eligible for housing benefit. The rules for housing benefit are also changing. This is happening through two new housing benefit laws. These laws bring about the following changes:
From 2025
- the difference in housing allowance between the elderly and non-elderly disappears;
- households of at least 2 persons under the state pension age receive a higher allowance if they pay higher rent;
- Tenants have more allowance left over if they start earning more.
The amount of housing allowance depends on your income, rent, age, and assets.
The changes for 2026
From 2026, more tenants in the Netherlands will be able to receive housing allowance, with higher rent limits, adjusted age rules for young people, and a focus on the basic rent.
Make a trial calculation to see if you are eligible for housing benefit. You can do this at www.belastingdienst.nl.
You can apply for the housing allowance for 2026 until 1 September 2027.
If you already received housing allowance for 2025, you do not need to apply again in 2026. You will receive the allowance automatically, as long as you meet the conditions for housing allowance.
Important to know. Can I receive housing allowance?
Not everyone who rents is eligible for housing allowance. To be eligible, you must not earn too much. The rent must not be too high, but also not too low. View the most important conditions below.
To be eligible for housing allowance, you must meet at least the following conditions;
- You are 18 years or older.
- You rent an independent living space.
- You are registered with the municipality at your residential address.
- You have Dutch nationality or a valid residence permit.
- Your (joint) income is not too high.
The rent is neither too high nor too low. And the (joint) assets are not too high. (See the tables below for this.)
The income of other people in your home usually counts.
If you have a benefit partner or co-residents, their income also counts.
In addition to your income, holiday pay and alimony also count. Do you have children living at home with an income? Then a portion does not count.
Children living at home
For children living at home up to the age of 23, only income above
€6,218 counts in 2026. Are you applying for housing allowance? Then please report your child's full annual income, even if it is less than €6,218 in 2026.
It is not about the net income, but about your child's 'assessment income'.
If your child is 23 years or older, the entire income counts towards the housing allowance. The exemption then no longer applies.
The exemption does still apply in the year your child turns 23.
Example
Your child's birthday is on January 15 and they turn 23 this year. The exemption applies for the entire year. On January 1 of next year, the exemption expires, and the entire income counts towards the housing allowance.
Your child's birthday is on December 27. In that case, the exemption applies until the end of the year in which your child turns 23, but no longer in the following year.
Student finance does not count.
Student finance does not count as income for housing allowance. Therefore, you do not need to report it to us.
Example 1
Your child has an income of €4,000 this year, plus €2,000 in student finance. You report that your child has an assessment income of €4,000, because the student finance does not count.
We do not include your child's income in the calculation of your housing allowance, because the €4,000 is below the exemption of €6,218.
Example 2
Your child earns €12,000 this year. You inform us that your child has an income of €12,000.
When calculating your housing allowance, we include €12,000 - €6,218 = €5,782 in your child's income.
My allowance partner Your spouse or registered partner is your allowance partner.
Co-resident
A co-resident is someone who is part of your household and is registered at the same address with the municipality. For example, your child, a parent, or someone else who lives with you.
Someone is using my address as a mailing address.
Is someone registered with the municipality at your address, but only as a mailing address? Then that person is not your co-resident.
Your assets must not be too high.
You also may not have too much assets, such as savings. Every resident may on
as of January 1, 2026, you may have a maximum of €38,479. Partners may have a combined maximum of €76,958. Savings, shares, and a holiday home in the Netherlands or abroad, for example, count towards this limit. However, the house you live in and your car do not count as assets.
Is your spouse or registered partner not registered at your address? Then their assets do not count towards the housing allowance.
Do you have too much assets on January 1, 2026?
In that case, you are not entitled to housing benefit for the entire year. Are you already receiving housing benefit? Do not stop your housing benefit yourself, but report the assets to the Tax and Customs Administration. Always report changes as soon as possible; this can be done online, but also by telephone. See the end of this article.
Maximum asset amounts for housing allowance in recent years:
You can receive rent allowance if your calculated rent is not too high (not higher than the rent limit). View the rent limits for recent years below.
Would you like to know how much housing allowance you can receive? Then make a trial calculation.
How is the housing allowance calculated?
The calculation of the housing allowance is based on the calculated rent. As of January 1, 2026, the calculated rent consists solely of the basic rent. Therefore, as of January 1, 2026, service costs no longer count towards the housing allowance.
Where can I find the basic rent? The basic rent is usually stated in your rental agreement or in the letter regarding the annual rent increase.
My rent has become too high; can I keep my allowance? Does your rent exceed the maximum rent limit due to a rent increase? But did you previously receive a rent allowance for that property? Then you retain your entitlement to a rent allowance. We call this an acquired right. However, you must still meet all other conditions for a rent allowance. You will not receive a rent allowance for the portion of the rent that exceeds the rent allowance limit.
IMPORTANT:
Did you lose your housing allowance in the past while you had an acquired entitlement? This may have been unjustified. If so, please contact the Tax and Customs Administration Helpline . They will assist you further.
You may lose your acquired entitlement.
For example, if your assets or (joint) income become too high and you are therefore no longer entitled to housing benefit. You can only receive housing benefit again once your rent falls below the housing benefit threshold and you meet all the conditions for housing benefit.
When does my housing allowance start?
The housing allowance starts on the 1st of the month. Are you not yet registered on the 1st day of the month? Then the housing allowance will only start the following month.
Reporting changes
Do you receive housing allowance and has something changed in your life? For example, your income changes or the composition of your household. This affects your allowance. You must report changes in your situation to the Tax and Customs Administration within 4 weeks.
Below you will see a few examples.
Your assets for the housing allowance.
In 2026, you may have a maximum of €38,479 in assets to receive housing allowance. Do you have an allowance partner? Together with your allowance partner, you may have €76,958 in assets. A co-resident may not have more than €38,479 in assets.
Do you have a child aged 18 or older living at home? This child counts as a co-resident and may therefore have a maximum of €38,479 in assets.
But do you have a child living at home who is under the age of 18? Then this child's assets are included in your assets.
Examples of cohabitants
- Your assets on January 1, 2026, are €35,000. Your allowance partner has on that
date €20,000 must be in his bank account. You can therefore receive rent allowance, because your combined assets do not exceed €76,958.
- Your assets on January 1, 2026, are €10,000. A co-resident has €50,000 in his or her bank account on that date. In that case, you are not entitled to housing benefit because your co-resident's assets are too high.
Do children's assets count?
Do you have a child aged 18 or older living at home? This child counts as a co-resident.
Is your child under 18? Then this child's assets are included in your
assets.
Do you and the other parent no longer live together? Then your assets count
A minor child usually only comes along for half.
Examples of children living at home
- Your assets on January 1, 2026, are €30,000. Your 18-year-old child living with you has €9,000 in their bank account on that date. In that case, you are entitled to housing benefit because your assets do not exceed €38,479, and neither do your child's.
- Your assets on January 1, 2026, are €30,000. Your 17-year-old child living with you has €9,000 in their bank account on that date. In that case, you are not entitled to housing benefit because your combined assets with those of your child exceed €38,479.
- Your assets on January 1, 2026, are €10,000. Your 27-year-old child living with you has €40,000 in their bank account on that date. In that case, you are not entitled to housing benefit because your child's assets exceed €38,479.
Do you have a partner or co-resident for benefits for only part of the year?
Then their assets do not count.
Example:
You had assets of €30,000 on January 1, 2026. In March, someone moved in with you who became your benefit partner. This person has €50,000 in their savings account. Because you did not have a benefit partner for the entire year (not in January and February), you do not need to include your benefit partner's assets for 2026. Therefore, we calculate your benefit based solely on your assets. Your benefit partner's assets will be included from January 1, 2026.
Too much power?
Do you have too much assets on January 1st? Then you are not entitled to a rent allowance for the entire year. This applies even if your assets fall below the maximum later this year. You will only be able to receive rent allowance again next year. Are you currently receiving rent allowance? Then please contact the Tax and Customs Administration as soon as possible.
Tip
Will your assets decrease after January 1st? Report your new assets to the Tax and Customs Administration via My Benefits. You will then automatically receive housing benefit next year if you are entitled to it.
Will your assets increase after January 1st?
In that case, you are still entitled to housing benefit this year and do not need to do anything now. Your assets will, however, be taken into account for the housing benefit again next year.
Notify the Tax and Customs Administration of your new assets via Mijn toeslagen. The Tax and Customs Administration will then automatically stop your housing allowance next year if you are no longer entitled to it. This prevents you from having to repay allowance later.
So many tenants, so many situations.
Are you under 18? Do you receive a state pension? Are you not a Dutch national? Does someone with a disability live in your household? Or are you in a special situation?
You can always call the Tax and Customs Administration if you have any questions.
Tax Helpline: 0800-0543 (free)
Call this number with questions about taxes and benefits. And to make an appointment.
Are you calling from abroad?
Then call: +31 555 385 385.
Always keep your citizen service number (BSN) at hand.
Do not call the Tax Hotline on expensive 0900 numbers.
You can also find information on the websites mentioned below.
Sources : www.belastingdienst.nl www.toeslagen.nl www.rijksoverheid.nl
