{"id":1334,"date":"2026-05-22T16:04:43","date_gmt":"2026-05-22T16:04:43","guid":{"rendered":"https:\/\/magyarkonyvelohaz.nl\/?post_type=tudastar&p=1334"},"modified":"2026-07-14T16:11:56","modified_gmt":"2026-07-14T16:11:56","slug":"mi-az-az-eigenwoningforfait","status":"publish","type":"tudastar","link":"https:\/\/magyarkonyvelohaz.nl\/nl\/tudastar\/mi-az-az-eigenwoningforfait\/","title":{"rendered":"Wat is het eigenwoningforfait?"},"content":{"rendered":"\n

Veel van jullie hebben ons gevraagd wat het eigenwoningforfait<\/strong> precies betekent in de jaarlijkse aangifte inkomstenbelasting. Hieronder leggen we het kort uit.<\/p>\n\n\n\n

Het eigenwoningforfait<\/strong> is een fictief inkomen<\/strong> dat de Belastingdienst optelt bij je belastbare inkomen als je eigenaar bent van een eigen woning.<\/p>\n\n\n\n

Het is geen daadwerkelijke uitgave<\/strong>, maar een berekend bedrag dat je belastbare inkomen verhoogt.<\/p>\n\n\n\n

Het uitgangspunt is dat een eigen woning een financieel voordeel oplevert, omdat je bijvoorbeeld geen huur hoeft te betalen. Daarom wordt dit voordeel fiscaal als inkomen beschouwd.<\/p>\n\n\n\n

Hoe wordt het berekend?<\/h3>\n\n\n\n

De Belastingdienst gebruikt de WOZ-waarde<\/strong> van de woning als uitgangspunt.<\/p>\n\n\n\n

    \n
  • Een percentage van de WOZ-waarde wordt aangemerkt als fictief inkomen.<\/li>\n\n\n\n
  • In 2026 bedraagt het eigenwoningforfait<\/strong> doorgaans tussen de 0,50% en 0,80%<\/strong>, afhankelijk van de waarde van de woning.<\/li>\n\n\n\n
  • Het berekende bedrag wordt opgeteld bij je Box 1-inkomen<\/strong> in de belastingaangifte.<\/li>\n<\/ul>\n\n\n\n

    Voorbeeld<\/h3>\n\n\n\n
      \n
    • WOZ-waarde van de woning: \u20ac350.000<\/strong><\/li>\n\n\n\n
    • Eigenwoningforfait: 0,60%<\/strong><\/li>\n\n\n\n
    • Fictief inkomen: \u20ac350.000 \u00d7 0,006 = \u20ac2.100<\/strong><\/li>\n<\/ul>\n\n\n\n

      Dit bedrag wordt bij je belastbare inkomen opgeteld.<\/p>\n\n\n\n

      Wat zijn de gevolgen?<\/h3>\n\n\n\n
        \n
      • Je belastbare inkomen wordt hoger, waardoor je mogelijk meer inkomstenbelasting<\/strong> betaalt.<\/li>\n\n\n\n
      • Heb je een hypotheek<\/strong>? Dan is de betaalde hypotheekrente meestal aftrekbaar. Dit compenseert vaak een deel of zelfs het volledige effect van het eigenwoningforfait, vooral in de eerste jaren van de hypotheek.<\/li>\n<\/ul>\n\n\n\n

        Tip:<\/strong> Hoe hoger de aftrekbare hypotheekrente, hoe kleiner de daadwerkelijke belastingdruk van het eigenwoningforfait<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Veel van jullie hebben ons gevraagd wat het eigenwoningforfait precies betekent in de jaarlijkse aangifte inkomstenbelasting. Hieronder leggen we het<\/p>\n","protected":false},"author":2,"featured_media":1335,"parent":0,"menu_order":0,"template":"","meta":{"_eb_attr":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}}},"knowledge-category":[14],"class_list":["post-1334","tudastar","type-tudastar","status-publish","has-post-thumbnail","hentry","knowledge-category-adozas"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/tudastar\/1334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/tudastar"}],"about":[{"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/types\/tudastar"}],"author":[{"embeddable":true,"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/users\/2"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/media\/1335"}],"wp:attachment":[{"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/media?parent=1334"}],"wp:term":[{"taxonomy":"knowledge-category","embeddable":true,"href":"https:\/\/magyarkonyvelohaz.nl\/nl\/wp-json\/wp\/v2\/knowledge-category?post=1334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}