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Income tax deductions 2026 — what can you still deduct in box 1?

DIRECT ANSWER

Mortgage interest (phasing down), donations (≥1% aggregate income), medical (≥total threshold), study costs (abolished 2022), partner alimony. Thresholds explained.

Reviewed by FFCheck-redactie · Last reviewed 2026-05-28

Main box 1 deductions 2026:

  1. MORTGAGE INTERESTeigenwoningforfait + interest deduction; interest phased down since 2014 (max deductible at 37.56% vs top bracket 49.5%)
  2. DONATIONSperiodic (annual fixed to ANBI/association) fully deductible; one-off: 1% threshold of aggregate income, max 10%
  3. MEDICALspecific care costs above income threshold
  4. PARTNER ALIMONYmonthly to ex-partner fully deductible
  5. DISABILITY BENEFITpartner-related
  6. HEALTH INSURANCE self-employedlimited
  7. STUDY COSTSfor those over 30 ABOLISHED 1 Jan 2022; replaced by STAP budget (€1,000 max)
  8. PRIVATE CAR FOR BUSINESSaddition rules. Threshold rules: many deductions only allowed above threshold (% of aggregate income). For IB objection on missed deduction: ALWAYS attach evidence (invoices, statements, ANBI declaration). For what fits your situation: free tax tools (Tax Office, Konsult, GreenJinn) or paid advisor €120-€200.

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Sources

Updated: 2026-05-28

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