Tax when selling your house in the Netherlands: what you do and do not pay

No. There is no tax on the gain from selling your main residence. Transfer tax is paid by the buyer, not the seller; see transfer tax 2026. The tax effects mainly depend on what you do with the proceeds.

• Equity = sale price minus home-ownership debt minus selling costs.
• That equity becomes your eigenwoningreserve.
• On a new home you may deduct interest on at most the purchase price minus that reserve.
• The reserve expires after 3 years.

Selling costs such as agent fees, the energy label, valuation and advertising reduce your equity, so keep the invoices. Source: belastingdienst.nl ("Bijleenregeling", "Overwaarde en eigenwoningreserve"), which also offers a calculator.

Not for your own home. According to the Belastingdienst, agent fees, advisory and brokerage costs, energy label and valuation costs for the sale are not deductible from income. They do count when calculating your equity or residual debt. Deductible: the cost of cancelling the mortgage on the sold home, and in some cases interest on a residual debt. See our page on agent fees.

A second home falls into box 3: you are taxed on your wealth on 1 January, not separately on the sale profit. Box 3 has changed several times and is being reformed, so ask a tax adviser how a sale works out for you. Different rules apply if you hold the property through a company.

• Selling agent (commission or fixed fee)
• Energy label (mandatory)
• Photography and styling
• Notary costs for cancelling your mortgage
• Possible early repayment penalty (often waived on sale; check your terms)
• Double housing costs or bridging loan, moving costs

Read our guide to selling a house.