Selling a rented property: with a sitting tenant or vacant?

The key rule is in the Dutch Civil Code (article 7:226): koop breekt geen huur, sale does not break lease. If you sell a rented home, the lease automatically transfers to the new owner. The tenant keeps the same rent, conditions and tenant protection. The buyer becomes the new landlord.

The sale itself is not a reason to terminate the lease. A home with a sitting tenant is therefore sold as an investment, not as a home to move into.

Only in limited cases. Residential tenants in the Netherlands have strong protection. A landlord can only terminate an open-ended lease on a statutory ground, such as urgent own use, and if the tenant objects the court decides. Selling at a profit is not a valid ground.

Since 1 July 2024 the Fixed-Term Tenancy Act (Wet vaste huurcontracten) applies: new leases are in principle open-ended, with temporary contracts allowed only in specific situations. Temporary contracts signed before that date end under the old rules. Have your lease checked before you plan a sale.

If the tenant wants to leave, you can make voluntary arrangements, for example a moving allowance. Always put it in writing.

• Vacant: the largest buyer group and the highest price (vacant possession value). Downside: you wait until the tenant leaves and may lose rental income meanwhile.
• Tenanted: you can sell now and rent keeps coming in until transfer. Downside: a lower price, because the buyer cannot use the home freely and is tied to the current rent.

The gap between tenanted value and vacant value depends on the rent level, contract type, the tenant's situation and the expected time until the home becomes vacant. A home with a low regulated rent and a long-staying tenant is worth less to an investor than one with a market rent.

The leegwaarderatio is the ratio between the value of a home in tenanted state and its vacant value. The Dutch Tax Administration uses it to value rented homes for tax purposes, for example in box 3. The exact percentages depend on the rent relative to the WOZ value and are adjusted periodically, so check the current table of the Belastingdienst or your adviser. For a sale, the principle matters: an investor calculates the tenanted value, which is usually below vacant value.

A buyer who will not live in the home as main residence pays 8% transfer tax in 2026 (10.4% in 2025). An investor buying your tenanted home therefore pays 8%. An owner-occupier pays 2%, or 0% with the starter exemption if eligible. The buyer pays it, but it affects how much an investor can offer. See our page on transfer tax in 2026.

• Rent rules: since 1 July 2024 the Affordable Rent Act (Wet betaalbare huur) applies, so the points system caps rent for more homes. That directly affects what an investor will pay.
• Viewings: the tenant must reasonably cooperate, but it remains their home. Agree times in advance.
• Tenant as buyer: the tenant may want to buy. For them the home is vacant after purchase, which can justify a higher price than an investor offers.
• Deposit and arrears: settle the deposit, current rent and arrears in the purchase contract.
• Tax: for private owners a rented home usually falls in box 3. Ask your adviser about the tax consequences.

Selling tenanted makes sense if you want to sell quickly or the tenant is likely to stay long. Selling vacant makes sense if the home becomes free soon and the value gap exceeds the rent you would miss. A selling agent can substantiate both values and approach the right buyers. See also selling a house and property valuation.