New Valuation Handbook 2025 sets rules for housing corporation finances
The Housing Corporations Authority has finalized the 2025 Valuation Handbook, impacting how housing associations calculate property values and maintenance costs. These changes affect rent pricing and financial reporting for millions of social housing tenants across the Netherlands.
| Key Data Point | Details |
|---|---|
| Issuing Authority | Housing Corporations Authority (Aw) |
| Publication Date | March 16, 2026 |
| Key Changes | Updated parameters for vacancy value, market rent, discount rate, and maintenance costs inclusion |
| Applicable Year | 2025 annual accounts |
| Transition to Policy Value | Market value phased out by 2026; policy value becomes new standard |
| Next Handbook | Policy Value Handbook to be published in 2026 |
| Ministry Approval Deadline | October 2026 (Ministry of the Interior and Kingdom Relations) |
The Housing Corporations Authority (Aw) oversees financial reporting standards for Dutch housing associations, ensuring transparency and compliance in property valuation. This handbook directly influences how housing corporations assess property values, impacting rent calculations and financial planning for social housing.
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Final Valuation Handbook 2025 Published
The Housing Corporations Authority (Aw) today published the final Valuation Handbook 2025. The final handbook includes updates to the parameters for vacancy value increase, market rent, and discount rate. Additionally, a change has been made regarding the inclusion of maintenance costs in the policy value.
Changes in the Valuation Handbook
On October 31, 2025, the Aw published the concept Valuation Handbook. In the accompanying news item, the Aw explained which changes had been made to the Valuation Handbook 2025.
The difference between the concept handbook of October 31, 2025, and the final Valuation Handbook 2025 published today by the Aw is the update to the parameters for vacancy value increase, market rent, and discount rate. Additionally, a change has been made regarding the inclusion of maintenance costs in the policy value. The Aw published a news item on this subject on December 24, 2025.
About the Valuation Handbook
This handbook describes how housing corporations must determine the market value of their real estate for the 2025 annual accounts. It also includes provisions on determining the policy value that housing corporations must include in the notes to the 2025 annual accounts.
This is the final publication of the Valuation Handbook. As of the 2026 reporting year, the market value will no longer appear in the annual accounts of housing corporations, and a centrally organized market value system will be introduced. More information about this change can be found on the website of the Social Housing Guarantee Fund (WSW).
As of the 2026 reporting year, the policy value will become the valuation basis in the annual accounts of housing corporations. The Aw will publish a new Policy Value Handbook in 2026, as previously communicated on February 12, 2026. Housing corporations and software suppliers can already start working with it. The definitive approval by the Ministry of the Interior and Kingdom Relations (VRO) via the Regulation on Admitted Housing Institutions (Rtiv) is expected to take place by October 2026 at the latest.