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Income tax: Can interest be deducted from a mortgage?

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

Principal residence

Interest on borrowing for the purchase or construction of the principal dwelling has not been eligible for a tax benefit since 2011.

Secondary residence

No benefit is granted for interests related to a secondary residence.

Accommodation purchased for rent

Interest on loans is taken into account in the purchase of rental accommodation.

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Unfurnished rental

Your situation depends on your rental income amount, and thus the method of taxation.

If you opt for the micro-land plan, interest is taken into account in calculating the standard abatement.

If you are subject to the actual tax regime, interest on borrowing is a deductible expense to report.

Furnished rental

Your situation depends on your rental income amount, and thus the method of taxation.

If you opt for the micro-BIC plan, interest is taken into account in the calculation of the standard abatement.

If you are subject to the actual tax regime, interest on borrowing is a deductible expense to report.