Property Transfer Tax in the Netherlands: 2026 Rates and Plans for 2027

When buying a property in the Netherlands, you pay property transfer tax (overdrachtsbelasting) at the notary, on top of the purchase price. How much you pay in 2026 mainly depends on whether you intend to live in the property yourself. Here's an overview of the different rates, what the tax is calculated on, and what the Dutch government has planned for 2027.

2% if you're buying a home to live in

If you buy a house or apartment that you intend to use as your main residence for an extended period, you'll pay 2% transfer tax, usually calculated on the purchase price.

For a property worth €700,000, that's €14,000. At the notary, you'll sign a declaration confirming that you intend to use the property as your main residence.

0% for first-time buyers

If you're at least 18 years old but under 35, intend to live in the property yourself, and haven't used the first-time buyer's exemption before, you won't pay any transfer tax in 2026 if the property's value doesn't exceed €555,000.

From 2027, this threshold will increase to €615,000. We've covered this exemption in more detail in a separate article.

8% if you're not going to live in the property yourself

If you're buying a property to rent out, as a second home or as a holiday home, you'll pay 8% transfer tax in 2026. In 2025, this rate was still 10.4%.

If you rent out a small part of the home you live in, such as a room, the 2% rate still applies to the entire property, provided you use at least 90% of it as your main residence.

If you rent out a larger portion, the 8% rate applies to the part of the property that is rented out.

10.4% for non-residential property

Commercial properties, garages purchased separately and plots of land are subject to a transfer tax rate of 10.4%. This rate applies in both 2025 and 2026.

What is property transfer tax calculated on?

Transfer tax is calculated on the purchase price, or the property's market value if that is higher.

When buying an apartment, however, there's a little more to consider.

You also acquire a share in the reserve fund of the Homeowners' Association (VvE). This fund is used to cover maintenance and repairs to the building, and your share isn't considered part of the property itself.

The notary records this amount separately in the deed of transfer and deducts it from the purchase price before calculating transfer tax.

However, if the VvE has an outstanding loan and you take over part of that debt as the buyer, this amount is added to the taxable value.

The same applies to leasehold properties (erfpacht) with ongoing ground rent payments. In this case, the capitalised value of the ground rent is also included.

For first-time buyers, these three factors can make the difference between qualifying for the transfer tax exemption and having to pay the full amount.

What's planned for 2027?

The Dutch government intends to reduce the transfer tax rate for residential properties that won't be occupied by the buyer from 8% to 7%, starting on 1 January 2027.

This proposal is included in the 2027 Tax Plan (Belastingplan 2027), which still needs approval from both the House of Representatives and the Senate. The reduction is therefore not yet guaranteed.

The 2% rate for buyers who intend to live in the property themselves will remain unchanged.

The first-time buyer's exemption threshold will increase to €615,000 in 2027. Unlike the proposed rate reduction, this increase has already been confirmed.

Which date determines the transfer tax rate?

The applicable transfer tax rate is determined by the date the property is transferred to you at the notary, not the date you sign the purchase agreement.

For example, if you're buying a property worth €500,000 to rent out, completing the transfer in January 2027 instead of December 2026 could save you €5,000 in transfer tax, provided the proposed reduction is approved by Parliament.

Frequently Asked Questions

How much property transfer tax do I pay in the Netherlands in 2026?

You'll pay 2% if you're buying a home to live in yourself, 0% if you qualify for the first-time buyer's exemption on a property worth up to €555,000, or 8% if you're buying a residential property you won't live in yourself.

What will change in 2027?

The Dutch government plans to reduce the 8% transfer tax rate to 7%. The first-time buyer's exemption threshold will also increase to €615,000.

Do I pay transfer tax on my share of the VvE reserve fund?

No. Your share of the Homeowners' Association's reserve fund is deducted from the purchase price when calculating transfer tax.