What is the herziening BTW-aftrek bij investeringsdiensten in 2026?

From 1 January 2026, the BTW deduction on major renovation and maintenance services on real estate worth EUR 30,000 or more excluding BTW is tracked for 4 years after the year of ingebruikname. If actual taxed business use in a year diverges by more than 10% from the intended use in the year of ingebruikname, you revise one fifth of the deduction in rubriek 1a or 5b of the final BTW return of that year.

Is the EUR 30,000 threshold measured including or excluding BTW?

Excluding BTW. The threshold is measured per investment service, not as a sum of separate invoices. For mixed packages (materials plus installation), if the installation is integrated into the building, the combined value counts.

How long does the revision period last?

4 years after the year of ingebruikname. The year of ingebruikname itself is not a revision year; it sets the baseline. In each of the following 4 calendar years you check actual use. After year 4 the deduction is final.

When is a revision triggered?

If actual taxed business use in a year deviates by more than 10 percentage points from the intended use in the year of ingebruikname. Real-world triggers: shrinking or expanding home office, tenant change from BTW-taxed to BTW-exempt, KOR opt-in, mixed-use shifts for dentists or physiotherapists, or sale of the property within the period.

Which BTW return field do you use to report the revision?

If business use decreased (clawback): rubriek 1a of the last BTW return of the year. If business use increased (extra deduction): rubriek 5b of the same return. The per-year formula: 1/5 x total BTW on the service x deviation percentage.

Herziening BTW Investeringsdiensten 2026: the New 30K Rule for Property Renovations

Q: Which services qualify as an investeringsdienst?

Major renovation and maintenance services on real estate worth EUR 30,000 or more excluding BTW: painting of window frames, asbestos and soil remediation, kitchen or bathroom installation with finishing, roof renovation, facade renovation, and insulation. Small repairs below EUR 30,000 and pure goods purchases are out of scope.

Published: May 23, 2026 · 8 min read · By Taxmo

Quick Answer

From 1 January 2026, BTW deducted on renovation or maintenance services on real estate worth EUR 30,000 or more excluding BTW is no longer locked in at the moment of deduction. It is tracked for 4 calendar years after the year of ingebruikname. If actual taxed business use deviates more than 10 percentage points from the baseline set in the year of ingebruikname, you revise one fifth (1/5) of the original BTW deduction in the last BTW return of that year: extra BTW payable goes in rubriek 1a, extra deduction in rubriek 5b. Example: EUR 6,300 BTW deducted at an 80% baseline with 60% actual use in 2029 gives a EUR 252 revision.

Threshold: EUR 30,000 excluding BTW, measured per service (not aggregated across suppliers).
Review period: 4 calendar years after the year of ingebruikname.
Trigger: deviation of more than 10 percentage points from the baseline use.
Revision formula: 1/5 x total BTW on the service x deviation percentage.
Return fields: rubriek 1a (extra BTW payable) or rubriek 5b (extra BTW deductible), last return of the year.

From 1 January 2026, BTW deduction on large renovation and maintenance services on real estate worth EUR 30,000 or more excluding BTW is no longer locked in at the moment of deduction. It is tracked for 4 calendar years after the year of ingebruikname and revised if actual taxed business use diverges by more than 10 percentage points from the intended use at the moment of deduction.

What is an investeringsdienst?

A service that renews, enlarges, repairs, replaces or maintains a building or terrain, worth EUR 30,000 or more excluding BTW per service. Examples from the Belastingdienst: painting of window frames, asbestos and soil remediation, kitchen or bathroom installation with finishing, roof renovation, facade renovation, and insulation of walls, floors or roof. The EUR 30,000 threshold is measured per service, not aggregated across suppliers.

How the 4-year review works

The year of ingebruikname sets the baseline percentage. In each of the next 4 calendar years, you compare actual taxed business use against the baseline. If the deviation exceeds 10 percentage points, you revise one fifth (1/5) of the original BTW deduction in the last BTW return of that year.

Calculation

Revision in year N = (1/5) x total BTW on the service x deviation percentage. Example: EUR 6,300 BTW deducted in 2026 at an 80% baseline. In 2029 actual taxed use is 60%, deviation 20%. Revision = 1/5 x EUR 6,300 x 20% = EUR 252 in rubriek 1a (payable) in the Q4 2029 BTW return.

Which BTW return field?

Decreased business use (clawback): rubriek 1a (extra BTW payable) of the last BTW return of the year.
Increased business use (extra deduction): rubriek 5b (extra BTW deductible) of the same return.

Who is most affected

ZZP'ers with a thuiskantoor planning renovations or insulation
Landlords with BTW-taxed B2B leases at risk of tenant change to BTW-exempt residential
Mixed-use practitioners (tandartsen, fysio's) with small shifts in taxed vs exempt activity
Contractors and installers selling these services (need to flag the service value ex-BTW clearly for clients)
Anyone considering the KOR with a tagged investment service in the past 4 years

Frequently Asked Questions

Is the EUR 30,000 threshold including or excluding BTW?

Excluding BTW, measured per investment service. Mixed packages (materials plus installation integrated into the building) count as one combined value.

How long is the revision period?

4 calendar years after the year of ingebruikname. The year of ingebruikname itself is not a revision year; it sets the baseline.

What triggers a revision?

Any change in actual taxed business use that deviates more than 10 percentage points from the baseline. Common triggers: thuiskantoor change, tenant switch from BTW-taxed to BTW-exempt, KOR opt-in, sale of the property, or business termination.