Transfer tax: which rate applies to starters, buyers and investors?

Dutch transfer tax (overdrachtsbelasting) on a home is 0% for a starter, 2% if you will live in the home yourself, and 8% in 2026 if you buy it to let or as a second home; business premises and other non-residential property are taxed at 10.4%. The main exception to the 0% starters exemption: it only applies if you are 18 to 34 years old, have never used it before and the home is worth no more than €555,000 in 2026.

Two points cause most disputes. The 0% and 2% rates both depend on a written declaration that you will live in the home, which the notary must have before the transfer. And the rate is set at the moment of delivery before the notary, not when the purchase agreement is signed, which makes the completion date a financial decision as well as a practical one.

What are the transfer tax rates in 2026?

Four rates apply side by side in 2026: 0%, 2%, 8% and 10.4%. Which one applies depends on who buys, what is bought and how it will be used, according to the Dutch Tax Administration (Belastingdienst).

• 0% (starters exemption): a home you will live in yourself, if you meet the age, once-only and value conditions.
• 2%: a home you will live in yourself for a longer period, if you do not qualify for the starters exemption.
• 8%: other homes, such as holiday homes and homes bought to let. This rate was lowered from 10.4% as of 1 January 2026.
• 10.4%: all other property, such as business premises and commercial real estate.

The 8% rate also applies to a home that will not be used as a main residence by the buyer, such as a house parents buy for their child to live in. It also applies to homes bought by legal persons, such as a private limited company (BV) or a housing corporation, because a legal person cannot live in a home.

When do you qualify for the starters exemption?

You qualify if you meet three personal conditions and the home stays within the value limit of €555,000 in 2026. Having owned a home before does not matter; what matters is whether you have used the exemption before.

• Your age. You must be 18 or older but younger than 35 on the date of transfer, which is the signing of the notarial deed of delivery.
• You have not used the exemption before. The starters exemption can be used only once in your life, and you declare this in writing.
• You will live in the home yourself for a longer period. You declare in writing that the home will be your main residence, not used temporarily.

The signed declaration must be in the notary’s hands before the transfer. If the home’s value exceeds €555,000 on the date of transfer, the exemption does not apply at all; if you live in the home yourself, you then pay 2% on the full value.

What if you buy together with a partner?

The conditions are applied per buyer, to each buyer’s share of the home. If one partner is 35 or older, or has already used the exemption, that partner pays 2% on their share if they will live in the home, while the qualifying partner’s share can be exempt.

What counts as living in the home yourself?

Living in the home means it becomes your main residence for a longer period, for example by registering at the address in the municipal personal records database (BRP) and actually living there. Letting it or using it as a holiday home is not main residence use. If a declaration later turns out to be incorrect, the Belastingdienst can impose an additional assessment for the difference.

When is the rate determined?

The rate and the exemption are assessed at the moment you acquire the property, which is when the notarial deed of delivery is signed. The date of the purchase agreement does not matter.

This is why the planned completion date can change the tax due, for example around a change of rate or value limit on 1 January. A buyer who turns 35 between signing the purchase agreement and the transfer also loses the starters exemption.

An example to illustrate

A 28-year-old buyer acquires a home worth €450,000 to live in, has never used the starters exemption and gives the notary the declaration in time: no transfer tax is due. If the same buyer were 36, they would pay 2%, or €9,000. If an investor buys the same home to let it, the 8% rate applies, or €36,000.

What should you check as a buyer who will live in the home?

• Whether you are younger than 35 on the planned date of the notarial transfer, not on the date of the purchase agreement.
• Whether you have ever used the starters exemption before.
• Whether the purchase price and value stay within €555,000 in 2026.
• Whether your signed declaration reaches the notary before the transfer.
• Whether you will actually register and live at the address, so the declaration is correct.

What should you check as an investor?

• Whether the property is residential (8% in 2026) or non-residential (10.4%).
• Whether you buy as a private person or through a BV; a legal person always pays the general rate.
• Whether the completion date falls before or after a change of rate on 1 January.
• Whether a mixed property, such as a shop with an apartment above it, has a residential and a non-residential part, and how the price is allocated between them.

What can we do for you with transfer tax?

Our real estate lawyers advise buyers, sellers and investors on property transactions. We can:

• Check which rate applies to your purchase and calculate the transfer tax due.
• Review the purchase agreement, including the planned completion date and any conditions.
• Advise on buying privately or through a BV, together with your tax adviser.
• Assist you if the Belastingdienst imposes an additional assessment, including the objection (bezwaar).

Summary

• In 2026, transfer tax is 0% for qualifying starters, 2% for buyers who live in the home, 8% for other homes and 10.4% for non-residential property.
• The starters exemption requires you to be 18 to 34, never to have used it before, to live in the home yourself, and a home value of no more than €555,000.
• Both the exemption and the 2% rate require a signed declaration that the notary must have before the transfer.
• The rate and the exemption are assessed at the moment of transfer before the notary, not when the purchase agreement is signed.

Frequently asked questions