Income tax: can interest on a mortgage be deducted?
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The rules vary depending on whether it is your primary residence, a second home or a unit purchased for rent.
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Main residence
Interest on borrowing for the purchase or construction of the principal dwelling no longer grant entitlement a tax advantage since 2011.
Second home
No advantage is granted for interests related to a second home.
Accommodation purchased to be rented
In the context of a dwelling purchased to be rented, interest on borrowing is taken into account.
Your situation differs depending on the type of rental:
Unfurnished rental
Your situation depends on the amount of your land income, and therefore the method of taxation.
Micro land tenure
Interest shall be taken into account in the calculation of the flat-rate abatement from 30%.
Actual Speed
If you are subject to the real tax regime, interest on borrowing is part of the deductible expenses to be declared.
Furnished rental
Your situation depends on the type of rental you use.
Long-term furnished accommodation
Your situation depends on the amount of your rental income, and therefore the method of taxation.
Interest shall be taken into account in the calculation of the flat-rate abatement from 50%.
If you are subject to the real tax regime, interest on borrowing is part of the deductible expenses to be declared.
Furnished tourism not classified
Your situation depends on the amount of your rental income, and therefore the method of taxation.
Interest shall be taken into account in the calculation of the flat-rate abatement from 30%.
If you are subject to the real tax regime, interest on borrowing is part of the deductible expenses to be declared.
Furnished tourism classified and bed and breakfast
Your situation depends on the amount of your rental income, and therefore the method of taxation.
Interest shall be taken into account in the calculation of the flat-rate abatement from 50%.
If you are subject to the real tax regime, interest on borrowing is part of the deductible expenses to be declared.
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