Dutch transfer tax in 2026: rates, exemption and explanation

• 0% (starter exemption): for buyers aged 18 to 34, once only, for a home of at most €555,000 that you will live in yourself.
• 2% (own home): for buyers who will live in the home as their main residence but don't meet the starter exemption (e.g. aged 35 or over, or property above €555,000).
• 8% (other homes): for homes you will not live in yourself, such as a buy-to-let or second home. This was 10.4% in 2025.
• 10.4% (non-residential): for example commercial buildings, shops and offices.

You pay the tax at the notarial transfer. The notary forwards the amount directly to the tax authority.

To be exempt you must meet ALL conditions:

• You are aged 18 to 34 on the transfer date
• The property value is at most €555,000 (2026 limit). Above that you pay 2% on the full price
• You will live in the home as your main residence
• You have not used the starter exemption before (once per lifetime)
• You declare to the notary that you will live in the property

Buying jointly with a partner? Each must separately meet the conditions for their share.

Example 1: starter under €555,000 — Sander (32) buys an apartment for €350,000. Meets all starter exemption conditions: 0% transfer tax. Saves €7,000.

Example 2: starter above €555,000 — Lisa (29) buys a home for €580,000. Above the limit, no exemption. She pays 2% × €580,000 = €11,600.

Example 3: doorstromer (mover) — Mark (42) sells his current home and buys a new one for €450,000. Aged 35 or over, so no exemption, but the normal rate: 2% × €450,000 = €9,000.

Example 4: investor — Anna buys an apartment for €300,000 to rent out. She pays the rate for other homes: 8% × €300,000 = €24,000. In 2025 that was still 10.4%, or €31,200.

If you don't end up living in the property, the tax authority can revoke the exemption and levy transfer tax after all: 2% if you move in later, or 8% if it never becomes your main residence. Moving for personal reasons is allowed, but you must be able to demonstrate you originally intended to live there.

Renting out part of the home (e.g. a room) while you also live there yourself? Then the normal 2% rate or exemption still applies.

Transfer tax is one of five to six items when buying. Plan for:

• Transfer tax: 0%, 2% or 8%
• Notary (transfer and mortgage deed): approx. €1,000-€2,000
• Valuation report: approx. €600-€1,000
• Mortgage advice: approx. €2,000-€3,500
• NHG premium (if applicable): 0.4% of the mortgage
• Possibly buying agent: approx. €2,500-€5,000

These amounts are indicative. For a starter under €555,000 who can claim the exemption, that saves 2% of the price. Calculate your own situation with the buyer costs calculator.