Rent Allowance Calculation for Delft Residents

Rent Allowance Calculation in Delft

The rent allowance calculation according to the Tax Authorities determines your monthly contribution to rent costs. For Delft residents, where rents are often high due to the proximity of TU Delft and the vibrant city center, this allowance is essential for first-time renters, students, and low-income households. The amount depends on your rent, income, assets, age, and household composition. We outline the steps, with tips specific to Delft.

What is rent allowance?

Rent allowance helps tenants of independent dwellings with limited income pay their rent. Ideal for young Delft residents, retirees, or benefit recipients. The allowance is paid monthly and settled afterwards based on your actual income. In Delft, many people rent in neighborhoods like the city center or Poptahof, where this support is much needed.

The scheme is laid down in the Rent Allowance Act (Wht). For 2024, the rent caps are € 900.07 (singles) and € 1,202.68 (cohabitants). Check the current amounts via the Tax Authorities.

Legal basis for rent allowance calculation

The calculation is governed by the Rent Allowance Act (Wht), with key provisions such as:

• Article 2 Wht: Conditions for entitlement to the allowance.
• Article 8 Wht: The central calculation formula.
• Article 10 Wht: Own contribution based on income and assets.
• Article 26 Wht: Reference date for income (often two years prior).

The Income-Dependent Arrangements Act (Awir) sets limits for income and assets. Amounts are adjusted annually and published in the Official Gazette.

Eligibility conditions for rent allowance in Delft

You qualify if:

• You rent an independent dwelling (with its own kitchen, toilet, and shower).
• Basic rent is below the rent cap (excluding service charges).
• You are 18+ and registered with the Municipality of Delft.
• Your income is below the threshold (e.g., € 25,506 for singles, 2024).
• Your assets do not exceed € 37,395 (single) or € 74,790 (couple) as of 1 January of the reference year.
• You have Dutch nationality or a valid residence status.

Rent caps 2024

Source: Tax Authorities, 2024. Check toeslagen.nl for updates.

Calculating rent allowance step by step

Follow this formula from Article 8 Wht:

1. Step 1: Eligible rent
   Minimum of (basic rent, cap).
2. Step 2: Basic amount
   Eligible rent minus own contribution.
3. Step 3: Allowance factor
   Basic amount × factor (100% at low income, decreasing).
4. Step 4: Assets adjustment
   Minus 3% per € 1,000 above threshold.
5. Step 5: Round and pay out
   Monthly, with annual settlement.

Own contribution: € 247.94 (2024 base) + 9.4% above € 23,000 income + partner share. Try the Rent Allowance Calculator.

Rent allowance examples for Delft

Example 1: Delft student
Anna (22), rent € 450 in Hof van Delft, income € 18,000, assets € 10,000.
- Eligible rent: € 450.
- Own contribution: € 247.94.
- Basic: € 202.06 × 100% = € 202.
Allowance: approx. € 202 per month.

Example 2: Retired couple
Piet and Mien (65+), rent € 1,000 in Voorhof, income € 30,000, assets € 50,000.
- Eligible rent: € 1,000.
- Own contribution: € 247.94 + € 657.
- Basic: € 95.06 × 75% = € 71.30 minus € 12.30 assets contribution.
Allowance: approx. € 59 per month.

Rights and obligations

Rights:

• Provisional payment upon application.
• Challenge decisions via objection procedure (Awb), possibly at the District Court of The Hague.
• Appeal within 6 weeks.

Obligations:

• Report changes (relocation via Municipality of Delft, income) within 8 weeks.
• File tax returns for settlement.
• Repay if exceeded.

See also our article on Applying for allowances in Delft.

Tips for Delft residents

• Use the trial calculation before applying.
• Check your Delft rental contract for service charges.
• Report changes to avoid fines.
• For advice: free help at Legal Aid Office Delft.
• Related: Healthcare allowance in Delft.