> ## Knowledge Base Index
> Fetch the complete knowledge base index at: https://help.taxx.lu/sitemap.xml
> Use this file to discover available pages before exploring further.
> Pure-Markdown content can be obtained by appending a '.md' suffix to the content URLs listed in the sitemap (without the trailing slash).

# 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?](/en/article/which-date-should-you-indicate-in-the-availability-date-field-e8gt8s/)

### 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 was 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 € |