Savills Netherlands | 2026 - Residential Spotlight Report WWS

Changes to the Dutch housing points system (WWS): implications for residential investments and developments

Since the Affordable Rent Act came into effect in July 2024, letting has become less profitable for many private investors. Together with less favourable box 3 taxation, the end of fixed-term tenancies and higher interest rates, this has led to a substantial outflow of rental homes. Many landlords now sell their properties when they become vacant. The Dutch government is therefore intervening earlier than planned. Targeted changes to the Dutch housing points system (woningwaarderingsstelsel, WWS) will take effect on 1 January 2027.

This spotlight report outlines the changes and identifies which homes are likely to benefit and which will see little direct impact. It also examines what the proposed extension of the new-build surcharge could mean for new mid-rent developments.

Key findings

Rental supply is shrinking
In 2025, the number of rental homes owned by private individuals fell by almost 37,000. The total rental housing stock also declined, by more than 7,800 homes. This was the first contraction since 2010.
Additional rental headroom above the WOZ cap
Homes held back at 186 points by the WOZ cap will receive a rent surcharge based on their points total before the cap is applied. They will remain regulated mid-rent homes. Depending on the extent to which the WOZ cap limits their points score, the surcharge could range from a few euros to several hundred euros per month.
WOZ surcharge mainly relevant in the major cities
The new WOZ surcharge will mainly provide additional rental headroom in the G4 cities and other areas with high WOZ values per sq m, where the WOZ cap currently has the greatest impact on maximum rents.
More points for selected homes
The five-point deduction for self-contained homes without outdoor space will be scrapped. Small listed homes will receive more points, while a minimum WOZ value of €85,806 will be reintroduced. As a result, some of these homes could move into the liberalised sector for new tenancies.
Little changes for many homes
Terraced or end-of-terrace houses with gardens, apartments with balconies where the WOZ cap is not binding and homes already let in the liberalised sector will see little direct impact from the changes.
New-build developments may be given more time
The government is considering extending the 10% new-build surcharge for mid-rent housing to projects where construction starts before 1 January 2032. This would support project viability, but construction and financing costs will remain decisive factors.