Transfer tax in the Netherlands
By Dagmara JagielskaEverything about Dutch transfer tax.
What it is
Transfer tax is paid by buyers on existing real estate. New-build is VAT-only, no transfer tax in the first two years after delivery.
Rates 2024
- 0%: starter exemption (18-35, home up to €510,000)
- 2%: standard for owner-occupiers
- 10.4%: investor / second home
Starter exemption details
One-time use, owner-occupier intent required, must be 18-34. The notary administers the exemption on transfer day.
Frequently asked questions
Can both partners use the exemption?
Yes — each partner who qualifies uses their own exemption on their share of the property.
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