Transfer Tax (Overdrachtsbelasting) in 2026

In short

Overdrachtsbelasting (transfer tax) is the tax you pay when you buy an existing home. For a home you will live in yourself you pay 2% of the purchase price in 2026. If you buy a home that will not be your main residence, such as a buy-to-let property or a holiday home, the general rate of 8% applies (reduced from 10.4% in 2025). Are you under 35 and buying your first own home worth up to € 555,000? Then the first-time buyer exemption means you pay 0%.

What is transfer tax?

You pay transfer tax when you buy an existing home, because ownership passes from the previous owner to you. The notary calculates the amount, withholds it at the transfer and pays it to the Dutch Tax Authority. The tax is calculated on the purchase price or the market value, whichever is higher.

For a newly built home you pay no transfer tax, but VAT (21%) instead, which is usually already included in the price. Transfer tax is part of the buyer's costs and, unlike some mortgage costs, is not tax-deductible.

The rates in 2026

Since 2021 the rate depends on what you do with the home:

• 2% – own home. You will live in the home yourself and use it as your main residence. This low rate applies to most buyers.
• 8% – other homes. The home will not be your main residence, for example a property you rent out, a second home or a holiday home. This rate was lowered from 10.4% to 8% on 1 January 2026.
• 0% – first-time buyer exemption. A one-off exemption for young buyers who meet the conditions (see below).

The first-time buyer exemption

With the startersvrijstelling you pay no transfer tax once, which can save you thousands of euros in cash. In 2026 you qualify if you meet all the conditions:

• You are between 18 and 35 at the moment the property is transferred at the notary.
• The home becomes your main residence: you will live in it yourself.
• The home value is no more than € 555,000 (the 2025 limit was € 525,000).
• You have not used the exemption before; it is a one-off scheme.
• You confirm in writing at the notary that you meet the conditions.

Buying together with a partner? The Tax Authority assesses each buyer separately. If only one of you qualifies, the exemption applies only to that person's share of the home.

Mind the value limit: if the home costs even slightly more than € 555,000, the exemption lapses entirely and you pay 2% over the whole purchase price. It is a hard threshold, not an exemption up to € 555,000.

Transfer tax and your mortgage

As a rule you cannot finance transfer tax within your mortgage, because since 2018 you may borrow no more than 100% of the home value. So you pay the buyer's costs from your own savings. Keep this in mind when working out your maximum mortgage and how much cash you need. If you benefit from the first-time buyer exemption, you need less of your own money and keep more for other costs.

Combining the purchase with a Starter Loan can make the difference in financing your first home. An independent adviser will work out what is feasible in your situation. Request a free advice session.

Frequently asked questions

How much transfer tax do I pay in 2026?

For a home you will live in yourself it is 2% of the purchase price. On a € 350,000 home that is € 7,000. If you qualify for the first-time buyer exemption, you pay nothing.

Up to what amount does the first-time buyer exemption apply?

In 2026 the exemption applies to homes worth up to and including € 555,000. If the home costs more, the exemption lapses and you pay 2%.

Is transfer tax deductible?

No. Transfer tax is part of the buyer's costs and is not deductible from income tax. Only certain financing costs, such as advice and notary fees for the mortgage deed, are deductible.