When buying a property in the Netherlands, one of the additional costs you need to consider is transfer tax (in Dutch: overdrachtsbelasting). This is a tax paid to the Dutch Tax Authorities when ownership of real estate, such as a home, is transferred. The amount of transfer tax you pay depends on your situation, the type of property, and whether you qualify for exemptions.

Transfer Tax Rates (from 2026 onwards)

• 0% – For first-time buyers (starters) under 35 who meet all exemption criteria (see below).

• 2% – For buyers of their own primary residence, if they do not qualify for the exemption.

• 8% (new in 2026) – For second homes (e.g. a holiday home or pied-à-terre).

• 10.4% – For investment properties (buy-to-let), commercial buildings, or other real estate not intended as a primary residence.

First-Time Buyer Exemption (Startersvrijstelling)

As of 2026, the property value threshold for the exemption increases from €525,000 to €555,000. This means that if you are between 18 and 35 years old, and you are buying your first home to live in yourself, you may qualify for a 0% transfer tax rate.

Conditions for the exemption:

• You are between 18 and 35 years old at the time of purchase.

• You have not previously used this exemption.

• The purchase price does not exceed €555,000 (from 2026).

• You will live in the property as your primary residence.

• You declare this formally via a statement at the notary.

⚠️ Important: If you buy a home together with a partner, both buyers must meet all criteria. If one partner does not qualify (e.g. is older than 35), that partner will pay 2% transfer tax on their share of the purchase.

When Does the 2% Rate Apply?

If you are buying a home to live in as your primary residence, but you do not qualify for the exemption (for example, because you are older than 35 or the property value exceeds €555,000), you will pay 2% transfer tax.

This lower rate also applies when:

• You purchase a home that requires renovation before moving in (as long as you will live there after).

• You buy a building with both residential and commercial space – in this case, 2% applies to the residential part and 10.4% to the commercial part, based on the property valuation.

Garage Boxes and Outbuildings

A garage or outbuilding can also qualify for the 2% rate, but only if it is considered part of the residence (aanhorigheid). For example:

• A garage beneath an apartment complex.

• A garage located on the same plot as the house.

• Even a separate garage on an adjacent plot may qualify if it is regarded as part of the home.

If such outbuildings are bought separately, and not together with the residence, the 10.4% rate applies.

For more information about transfer tax, please visit the website of the Dutch government.

Declaration Requirement

In order to apply the lower tax rate (0% or 2%), buyers must sign a formal declaration before the transfer at the notary. This document confirms that you are eligible and intend to use the property as your main residence. If you are buying together, each buyer must submit their own declaration.

How We Can Help

Every buyer’s situation is unique. Whether you qualify for the exemption, or fall under the 2%, 8% or 10.4% rate, depends on your personal circumstances and the type of property you are buying.

As your mortgage advisor, we guide you through these rules and explain exactly how they apply to your situation. We can:

• Check whether you qualify for the first-time buyer exemption.

• Clarify which tax rate applies to your purchase.

• Advise you on the impact of the 2026 changes for your plans.

Buying a home in the Netherlands involves many financial considerations. With our advice, you can be sure you understand all costs upfront — including transfer tax — and make the best possible decisions.

Get in touch with us here for personal advice tailored to your situation.