Taxes & rules
Market-conform interest: what rate can you charge family?
In short
There is no universal approved interest rate for a Dutch family loan. A defensible rate is based on what an independent lender would charge under genuinely comparable conditions, including the amount, term, fixed period, repayment method, security and borrower risk.
Compare like with like
A mortgage-secured loan cannot be compared directly with an unsecured personal loan. Compare the same purpose, amount, term, fixed period, repayment profile and security. Borrower-specific risk and loan-to-value can also affect the comparison.
Use offers or published rates available around the agreement date. Save screenshots, PDFs or quotations together with a short explanation of the adjustments made.
Official examples are not current safe bands
The Belastingdienst publication provides worked examples using market information from early 2023. It illustrates a comparison method; it does not publish an evergreen approved band for every loan type.
A calculator can help organize assumptions, but it cannot replace dated market evidence or determine the tax result for an individual arrangement.
Fixed and variable rates
A fixed rate is normally supported at the start of the fixed period. A variable rate needs a clear reference and review mechanism. Do not add annual reviews to a genuinely fixed-rate agreement unless the contract calls for them.
If the rate differs from the market
A substantial difference can raise questions about whether part of the arrangement contains a gift or another non-business element. That conclusion depends on the full facts, not on a universal percentage surcharge.
Sources and further reading
Facts checked against the primary sources below on 16 August 2026.
Belastingdienst: examples for assessing family-loan interest rates
Belastingdienst: interest deduction for an own-home loan from family
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