July 7, 2026
·Moneycho Editorial
Transfer Tax in the Netherlands (2026): 0%, 2%, 4% or 8%?
When you buy an existing home in the Netherlands, you pay transfer tax (overdrachtsbelasting) — usually the single largest closing cost on top of the purchase price. And 2026 brought the biggest changes to this tax in years: a higher exemption threshold for first-time buyers, and — for the first time in a long while — a lower rate for investors.
Here is the complete picture, with worked examples. The rules apply to everyone buying property in the Netherlands, regardless of nationality — expats qualify for the same exemptions as Dutch nationals.
Want your number right away? The Dutch Buyer's Costs Calculator works out transfer tax plus all other closing costs in one go.
The 2026 rates in one table
| Situation | 2026 rate | Was in 2025 |
|---|---|---|
| First-time buyer (age 18–34, home ≤ €555,000, living there yourself) | 0% | 0% (limit €525,000) |
| Your own home (you will live in it) | 2% | 2% |
| A home that will not be your main residence (investment, second home, holiday home, rental) | 8% | 10.4% |
| Shares in a real-estate company holding mainly homes | 4% (new) | — |
| Non-residential property (commercial, land) | 10.4% | 10.4% |
The rate comes down to two questions: is it a home? and will you live in it yourself?
The starter exemption: 0% up to €555,000
If you are between 18 and 35 and buying a home to live in, you pay no transfer tax at all — provided you meet every condition:
- Age: you are 18–34 on the day of the notarial transfer — not the day you sign the purchase contract.
- Property value limit: the market value is at most €555,000 (2026). This is an all-or-nothing threshold: a €560,000 home means 2% over the entire amount, not just the part above the limit.
- Main residence: you will actually live there (you sign a declaration at the notary).
- Once in a lifetime: you can use the exemption only once.
On a €350,000 home the exemption saves you €7,000. At the €555,000 limit, the maximum saving is €11,100.
Looking ahead: the threshold rises to €615,000 in 2027. If you are just above the limit now and will still be under 35 next year, waiting could save you thousands.
Investors now pay 8% — down from 10.4%
The most striking change of 2026: the rate for homes you will not live in yourself dropped from 10.4% to 8%. This covers:
- Buy-to-let and investment properties
- Second homes and holiday homes in the Netherlands
- Parents buying a home for their studying child
The government's goal is to make investing in rental housing attractive again.
Worked example: buying a €400,000 property as an investment cost €41,600 in transfer tax in 2025. In 2026 it costs €32,000 — a difference of €9,600.
Note that non-residential property — offices, shops, bare land — stays at 10.4%.
When do you pay no transfer tax at all?
- New-build homes: newly built homes carry VAT instead of transfer tax, and it is already included in the "vrij op naam" (free on name) price. The starter exemption is irrelevant there.
- First-time buyers under the threshold: see above.
Everyone else buying their own home pays 2%, no matter how many times they move.
Transfer tax is only one of the buyer's costs
On top of transfer tax you will pay notary fees, an appraisal, possibly the NHG guarantee fee (0.4%), and advisor and agent fees. Together that is typically 3% to 6% of the purchase price — and you must bring it yourself, because Dutch mortgages only finance up to 100% of the property value.
Calculate your total buyer's costs → enter your situation in the Dutch Buyer's Costs Calculator. Then check what you can borrow with the Mortgage Calculator for the Netherlands.
Frequently asked questions
Does the €555,000 limit apply per person or per property?
Per property: the market value of the whole home counts. If you buy together, the exemption is assessed per buyer — one partner (under 35, first use) can pay 0% on their half while the other pays 2% on theirs.
Do expats qualify for the starter exemption?
Yes. The exemption is based on age, property value, and living in the home — not nationality or how long you have been in the Netherlands. If you are 18–34, buying under €555,000, and making it your main residence, you qualify.
What counts: the purchase price or the market value?
The market value at transfer. Usually that equals the purchase price, but if you buy below market value (from family, for instance), the tax authority looks at the real value.
I turn 35 this year — can I still use the exemption?
Your age on the day of the notarial transfer decides. If you are still 34 that day, you qualify. Plan the transfer date before your 35th birthday.
This article is for educational purposes. Always speak with a qualified financial advisor before making major financial decisions.
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