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Transfer tax in the Netherlands in 2026
When you buy a home in the Netherlands, you usually pay transfer tax (overdrachtsbelasting). How much depends on whether you will live in it yourself, and on your age.
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Short answer: In 2026 you pay 2% transfer tax on a home you will live in yourself as your main residence, and 8% on a home you will not live in, such as a buy-to-let or second home. Buyers aged 18 up to 35 pay no transfer tax once in their lifetime, on a home worth up to €555,000 that they will live in themselves. Other property, such as offices and shops, is taxed at 10.4%.
Transfer tax rates in 2026
| Situation | Rate |
|---|---|
| Home you will live in as your main residence | 2% |
| Starters’ exemption (18 up to 35, home up to €555,000, once) | 0% |
| Home that will not be your main residence (investor, second home) | 8% (was 10.4% in 2025) |
| Other property, such as offices and shops | 10.4% |
The starters’ exemption
You pay no transfer tax if you meet all of these conditions:
- you are 18 or older and younger than 35;
- the value of the home is at most €555,000;
- you will live in the home yourself, for the long term;
- you have not used the exemption before;
- you give the notary a declaration before the transfer.
The exemption does not depend on your nationality. If the home costs more than €555,000, the exemption does not apply at all and you pay 2% on the full amount.
Examples
| Purchase price | Situation | Transfer tax |
|---|---|---|
| €400,000 | Buyer aged 30, first home, lives in it | €0 |
| €400,000 | Buyer aged 40, lives in it | €8,000 (2%) |
| €600,000 | Buyer aged 30, lives in it (above €555,000) | €12,000 (2%) |
| €400,000 | Investor, home will be rented out | €32,000 (8%) |
New-build homes are usually sold free of buyer’s costs (vrij op naam): no transfer tax is due, because VAT is included in the price. Transfer tax is one of several buyer’s costs; see all costs of buying a house or calculate them in Dutch with kosten koper berekenen.
Buying together, and other common situations
| Situation | What applies |
|---|---|
| Buying together, both under 35 | Each of you can use the starters’ exemption for your own share, if neither has used it before. |
| One buyer is 35 or older | The exemption applies only to the share of the buyer who qualifies. Over the other share you pay 2%. |
| You used the exemption before | It is a once-in-a-lifetime exemption, so you pay 2% on a home you will live in yourself. |
| New-build home | Usually sold free of buyer’s costs (vrij op naam): VAT is included in the price and no transfer tax is due. |
| You buy a home and rent it out | 8%, because it will not be your main residence. |
The tax is calculated on the value of the home, which is normally the purchase price. If the market value is higher than the price you pay, the tax authorities use the market value.
What changes in 2027
In the 2027 Tax Plan, presented on 15 September 2026, the government proposes two changes that matter for buyers:
- the starters’ exemption limit rises from €555,000 to €615,000;
- the rate for homes that are not your main residence drops from 8% to 7%.
The 2% rate for a home you live in yourself stays the same. These are proposals: parliament still has to approve them, so they can change. For 2026 the rates in the table above apply.
How you pay transfer tax
You do not file the tax yourself. The civil-law notary files the return and pays the transfer tax on your behalf when the home is transferred; you pay the amount to the notary together with the purchase price. The notary needs your citizen service number (BSN) for this. Because you can borrow at most 100% of the home’s value, you usually pay transfer tax from your own savings. See how much you can borrow with the mortgage calculator, and read the expat mortgage guide and how NHG works.
Frequently asked questions about transfer tax
How much is transfer tax in the Netherlands in 2026?
2% for a home you will live in yourself, 8% for a home that will not be your main residence and 10.4% for other property. Buyers aged 18 up to 35 pay nothing once, on a home up to €555,000.
Can expats use the starters’ exemption?
Yes. The exemption does not depend on nationality. You must be 18 up to 35, buy a home worth up to €555,000, live in it yourself and not have used the exemption before.
Can I include transfer tax in my mortgage?
Usually not. You can borrow at most 100% of the value of the home, so buyer’s costs such as transfer tax normally come from your own savings.
Who pays the transfer tax?
The buyer. The notary files the return and pays the tax on your behalf at the transfer.
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