Transfer Tax When Buying a Home in the Netherlands: 2026 Rates and the Starter Exemption

Transfer tax (overdrachtsbelasting) is the tax you pay when you become the owner of an existing home in the Netherlands. In 2026 there are three rates that matter to home buyers: 2% for a home you will live in yourself, 0% for first-time buyers under 35 who meet the starter exemption conditions, and 8% for a home you will not use as your main residence. The rate is applied to the value of the home, the notary files the return and pays the tax for you as part of the transfer, and the money is due on completion day.

This guide explains which rate applies to you, how the starter exemption works in 2026, where buyers lose money, and how to check the numbers before you sign. It is general information, not personal tax advice. The figures below were checked against the Belastingdienst pages named in the sources, and annual figures reset on 1 January, so confirm them there before a purchase late in the year.

The Three Rates in 2026

The Belastingdienst publishes one table per year. For 2026 it reads as follows for a home buyer.

Situation	Rate in 2026
Your own home: you will live in it yourself for a longer period	2%
Your own home as a starter under 35, you live in it yourself, all exemption conditions met	0%
A home you will not use as your main residence: second home, holiday home, home bought to rent out	8%
Not a home: business premises, office, garage, shop	8%

The important change this year is the third row. In 2025 a home that was not the buyer's main residence was taxed at 10.4%. From 2026 that rate is 8%. The 2% rate for owner-occupiers did not change, and the 0% starter rate still depends on the conditions in the next section.

The rate is decided by how you will use the home, not by what kind of buyer you are. A family buying a third property to rent out pays 8%; a first-time buyer purchasing an apartment to live in pays 2% or, if they qualify, 0%.

What "Living There Yourself" Means

The 2% and 0% rates are reserved for a home in which the buyer will live for a longer period. The Belastingdienst phrases the condition as a home "waarin u zélf voor langere tijd gaat wonen". You confirm this in a written declaration that the notary needs before the deed is signed. If you buy a home, declare that you will live in it, and then rent it out from the start, you risk an assessment for the difference.

Living there "for a longer period" is a factual test. A short bridging stay before letting the property out does not meet it. A genuine move that is later cut short by circumstances outside your control is a different situation, and the Belastingdienst pages describe exceptions. If your plans are uncertain, ask the notary or a tax adviser before you decide which rate to claim, because the choice is made at the transfer.

The Starter Exemption in 2026

The starter exemption (startersvrijstelling) brings the rate to 0%. The Belastingdienst lists these conditions, and all of them must be met on the day you acquire the home:

• You are an adult and younger than 35 on the day of the transfer. The official wording is "meerderjarig en jonger dan 35 jaar", so a buyer who turns 35 the day before completion does not qualify.
• You will live in the home yourself for a longer period, the same test as for the 2% rate.
• You have not used the starter exemption before. It is available once per person.
• The home value is not higher than €555,000 at the moment of transfer. This limit is indexed each year; the 2026 figure is €555,000.
• The signed declaration (Verklaring overdrachtsbelasting startersvrijstelling) is in the notary's possession before the transfer.

Three practical points follow from this list.

It is per person, not per couple. Two partners buying together are assessed separately. If one is 34 and one is 36, only the younger partner's share can be exempt, and the other share is taxed at 2%. Ask the notary to split the deed accordingly.

The value limit is a cliff, not a threshold. If the home value is above €555,000, the Belastingdienst states that you have no right to the exemption at all. You do not receive 0% on the first €555,000 and 2% on the remainder. The whole value is taxed at the ordinary rate for which you qualify.

Later purchases count towards the limit. The Belastingdienst gives an example to show how the anti-abuse rule works: a buyer purchases a home on 1 January 2026 for €550,000 and on 23 March 2026 buys a garage belonging to the home for €10,000. Together that is €560,000, above the €555,000 maximum, and the exemption is reassessed. If a parking space, storage unit, or garden plot belongs to the home, include it in your calculation before completion.

How the Tax Is Calculated and Paid

Transfer tax is calculated on the value of what you acquire. For an ordinary purchase between unrelated parties that is normally the purchase price, but the Belastingdienst explains the exact rules per situation, including purchases below market value, leasehold (erfpacht), and shares in property companies. If you buy from a family member at a discount, expect the valuation question to come up.

When a notarial deed is drawn up, the notary files the return digitally and pays the transfer tax on your behalf. In the Belastingdienst's words: "De notaris doet dan voor u digitaal aangifte en betaalt ook namens u de overdrachtsbelasting." You therefore see the tax as one line in the completion statement (nota van afrekening), together with the notary's own fee, the mortgage deed, and the Land Registry charges. If no notarial deed is drawn up, which is rare for a home, you must file the return yourself within one month of becoming the owner and transfer the tax to the Belastingdienst directly.

A worked example makes the difference between the rates concrete. For a home valued at €450,000, 2% is €9,000, the 8% rate would be €36,000, and the starter exemption is €0. The example does not decide which rate applies to you; the conditions above do.

Where Buyers Lose Money

Claiming the wrong rate. The declaration is binding. Buyers who intend to rent the home out, or who buy for a child who will live there, should not sign the owner-occupier declaration. Buying for a family member can qualify for other rules, and the notary can explain them, but it does not qualify for your own 2% rate on the basis of their occupancy.

Forgetting the declaration. The starter exemption needs the signed form before the transfer. Notaries normally send it with the draft deed, but check that it is signed and returned by every buyer who qualifies.

Ignoring linked purchases. Garages, storage units, and plots acquired later for the same home can push the total above €555,000 and undo the exemption, as the Belastingdienst example shows.

Confusing the tax with buyer's costs. Transfer tax is only one part of "kosten koper". Our guide to the hidden costs of buying a home in the Netherlands lists the notary, valuation, mortgage advice, and survey costs that come on top. New-build homes are usually sold with VAT instead, and the Belastingdienst lists an exemption for cases in which you also pay VAT; the developer's documents state which regime applies.

Budgeting with last year's figures. The investor rate and the starter value limit changed on 1 January 2026, and both are expected to be adjusted again in future years. Check the current table before you make an offer, and reread it if completion slips into a new calendar year.

A Checklist Before You Sign

1. Decide honestly how you will use the home for the coming years. That decides the rate.
2. If you are under 35, check every starter condition, including whether you used the exemption before and whether the total value including linked purchases stays at or below €555,000.
3. Ask the notary for the draft completion statement and find the transfer tax line. Check the rate and the amount it is applied to.
4. Return the signed declaration before the transfer date.
5. Keep the deed and completion statement; the Belastingdienst can ask about the declaration later.

The WOZ value you see on municipal letters is a different number, used for local taxes and the rental points system; see our guide to the WOZ value explained. It does not set the transfer tax base for an ordinary purchase.

How Huisly Fits In

Huisly helps you find current homes for sale across the Netherlands and open the original listing source. Use the buy search to compare asking prices against the €555,000 starter limit in the areas you are considering, and save the homes you want to view. Huisly does not calculate your tax or check your eligibility; the notary and the Belastingdienst do that. Once you have a shortlist, our overview of mortgage rates in 2026 and the guide for freelancers getting a mortgage cover the financing side.

Sources

• Belastingdienst, Het tarief van de overdrachtsbelasting: the 2025 and 2026 rate tables.
• Belastingdienst, Wanneer kunt u de startersvrijstelling krijgen?: the age, value, single-use, occupancy, and declaration conditions and the anti-abuse example.
• Belastingdienst, Hoe betaalt u overdrachtsbelasting? and Wanneer betaalt u overdrachtsbelasting?: how and when the tax is filed and paid.

Figures are reviewed for accuracy through 1 January 2027, when the annual table resets.