What is the deductible limit for interest on my mortgage?
The deduction limit varies according to two criteria:
- The year you moved in
- The composition of your household
In addition, the year in which you moved in determines the maximum deduction limit per person you can claim.
Which date should you indicate in the "Availability Date" field?
Deductible limits for the 2025 tax year
Date of availability | Deductible limit per person (€) |
|---|---|
After 31/12/2023 | Fully deductible |
Between 31/12/2019 and 01/01/2024 | 4.000 € |
Between 31/12/2014 and 01/01/2020 | 3.000 € |
Before 01/01/2015 | 2.000 € |
Specific example for the 2025 tax return
A family of four (two parents and two children) purchased their main residence, which will be available in 2016.
The applicable limit is €3,000 per person.
The household therefore benefits from a maximum deduction of €12,000 per year (€3,000 × 4 persons).
Variant 1: the family pays €15,000 in interest
The limit is €12,000, so only €12,000 is deductible. The excess €3,000 cannot be taken into account.
Variant 2: the family pays €8,000 in interest
As the actual interest is less than the limit, the entire €8,000 is deductible.
Deductible limits for the 2024 tax year
Date of availability | Deductible limit per person (€) |
|---|---|
After 31/12/2022 | Fully deductible |
Between 31/12/2018 and 01/01/2023 | 4.000 € |
Between 31/12/2013 and 01/01/2019 | 3.000 € |
Before 01/01/2014 | 2.000 € |
Deductible limits for the 2023 tax year
Year of moving in | Deductible limit per person (€) |
|---|---|
5 first years | 3.000 € |
Between 6 ans 10 years | 2.250 € |
After 10 years | 1.500 € |
Deductible limits for the 2022 tax year
Year of moving in | Deductible limit per person (€) |
|---|---|
5 first years | 2.000 € |
Between 6 and 10 ans | 1.500 € |
After 10 years | 1.000 € |
Updated on: 03/03/2026
Thank you!