Netherlands Housing Allowance and Huurtoeslag Guide

Huurtoeslag — Eligibility Conditions

• Self-contained dwelling (zelfstandige woonruimte): The rental property must be a self-contained dwelling with its own front door, kitchen, toilet, and bathroom. Shared housing (studentenhuizen, kamerverhuur — rooms with shared facilities) does not qualify as zelfstandige woonruimte — the tenant in a shared house cannot claim huurtoeslag. The tenant must have a written rental contract (huurovereenkomst) with the landlord.
• Rent below the huurtoeslaggrens — €879.66/month: The monthly rent (the rekenhuur — the basic rent excluding service costs) must be below the huurtoeslaggrens, which is €879.66 per month for singles/couples under 65 (2026). For households with a person over 65 or with a disability (the WMO-indicatie), the threshold is higher — €1,009.74 per month. For 18–23 year olds, the maximum rent is €473.86 (the jongerenhuurtoeslag — the young adults' housing allowance threshold — if the rent is above €473.86 but below €879.66, the 18–23 year old may still qualify if the property has a valid WWS (woningwaarderingsstelsel — the housing valuation system) point system score of at least 144 points.
• Income and capital test: The toetsingsinkomen (the combined income of the tenant and partner) must be below the income threshold: ~€35,000 for singles, ~€45,000 for couples (2026). The capital (vermogen — box 3 assets) must be below the heffingvrij vermogen: €57,000 for singles, €114,000 for couples. If the capital exceeds the threshold, the huurtoeslag is reduced or denied.

Huurtoeslag Calculation

• Subsidy = actual rent − basisrente: The huurtoeslag is calculated as: actual rent (the rekenhuur) minus the basisrente (the standard portion the tenant pays themselves). The basisrente depends on the household income and composition: for low-income singles (income up to ~€24,000), the basisrente is approximately €200–250 per month. As income rises, the basisrente increases (the tenant pays a larger share of the rent). The maximum basisrente is approximately €400–500 per month for the highest eligible income levels. The subsidy is capped at the difference between the actual rent and the basisrente — the tenant always pays at least the basisrente.
• Monthly advance (voorschot): The Belastingdienst/Toeslagen pays the huurtoeslag as a monthly advance (voorschot) based on the estimated income. The tenant receives the advance directly in their bank account (the huurtoeslag is paid to the tenant, not to the landlord — the tenant must pay the full rent to the landlord and uses the huurtoeslag to cover part of it). After the tax return is filed, the actual income is determined — if the advance was too high, the tenant must repay the excess (the terugvordering — the demand for repayment, often with interest of up to 4%).

Student Huurtoeslag

• Independent student housing only: Students living in independent housing (zelfstandige studentenwoning — a studio or apartment with own front door and facilities) can claim the huurtoeslag under the same conditions as other tenants. Students living in studentenhuizen (shared housing with shared kitchen, bathroom, and toilet) are not eligible — the room is an onzelfstandige woonruimte. Students receiving studiefinanciering (student finance) can also claim huurtoeslag — the studiefinanciering is counted as income for the toetsingsinkomen.

For the full student finance system (studiefinanciering, collegegeldkrediet, and the OV-kaart), see our Student Finance Guide →. For the mortgage interest deduction (hypotheekrenteaftrek) and home ownership costs, see our Mortgage and Home Ownership Guide →. For the WOZ property valuation and the property tax (onroerendezaakbelasting), see our Property Tax Guide →. For the Huurtoeslag application procedure and the monthly advance, see the Toeslagen website.