Transfer tax: rates for starters and investors in 2026

Dutch transfer tax on the acquisition of immovable property is charged at different rates depending on who buys and why. A reduced rate of 2% applies to a home the buyer will occupy as their main residence, a starters exemption of 0% applies to younger first-time buyers within a value limit, and a general rate applies to property acquired for investment or letting. The rates and the value limit are set annually, so the figure that matters is the one in force on the date of transfer.

Two points cause most disputes. The reduced rate and the starters exemption both depend on a written declaration of intended main residence, made before transfer and assessed on the actual position afterwards. And the rate is determined at the moment of delivery before the notary, not at the moment the purchase agreement is signed – which makes the completion date a financial decision as well as a practical one.

What are the current transfer tax rates?

Since 2021, transfer tax has worked with separate treatment for starters, owner-occupiers and investors, and the rates have changed several times since then. For 2026, three rates apply side by side, so it matters which one fits your acquisition.

If you buy a home to live in yourself and you do not qualify for the starters exemption, you pay the reduced rate of 2%. If you buy a home that you will not use, or only temporarily use, as your main residence – for example to let it out or as a second home – the general rate for residential property applies. That rate was lowered to 8% as of 1 January 2026, down from 10.4% in 2025.

Please note: the general rate for non-residential property, such as business premises and commercial real estate, remains 10.4%. That rate is unaffected by the change for residential property. The starters exemption itself is capped by a home value limit, which is adjusted every year; for 2026 the limit is €555,000.

Whether a written statement about intended use is required depends on which rate you claim. In addition to the standard transfer documents, the civil-law notary will ask for the relevant declaration before the deed of transfer is signed, since the rate is set at that moment, not at the moment the purchase agreement itself is signed.

The general rate does not only apply to non-dwellings, such as business premises. It also applies to the acquisition of dwellings that will not be used, or only temporarily used, as a main residence. Examples include a holiday home, a house bought by parents for their child to live in, and homes bought by legal persons such as housing corporations rather than by individuals.

Starter or investor: which category applies to you?

Whether you are a starter for transfer tax purposes is not simply a matter of whether you have owned a home before. The starters exemption uses its own, narrower test, set out in the law on the adjustment of transfer tax.

It does not matter for the exemption whether you, as a buyer, have already owned a home in the past. In other words, the home you are buying does not have to be your first owner-occupied home for you to potentially qualify.

Instead, whether you can be classified as a starter, and so stand a chance of the exemption, depends on three cumulative criteria that must all be met:

• Your age. You must be 18 years or older but not yet 35 years old on the date of transfer. The age limits are applied to each acquirer individually, so if a home is bought jointly and one of the buyers is 35 or older, that buyer’s share does not qualify for the exemption – only the shares of the buyers who meet the age test can be exempt.
• You have not used the exemption before. The starters exemption can only be used once in your life. To confirm this, you must declare in writing, clearly and without reservation, that you have not previously used the exemption. This written statement is submitted to the civil-law notary before the deed of transfer.
• You will use the home as your main residence, other than temporarily. The exemption is limited to buyers who will actually live in the home. You must also declare in writing that the home will be used as your main residence rather than temporarily, and submit this statement to the notary before the transfer takes place.

Temporary use includes, for example, letting the home out or using it as a holiday home; main residence use includes registering at the address and building a life there. The assessment of all three criteria takes place at the moment the home is acquired – in practice, the moment the notarial deed of transfer is signed – and the required written statements must reach the notary immediately before that moment. If a statement later turns out to have been incorrect, the tax authorities can still issue an additional assessment; the date on which the purchase agreement itself was signed is not relevant, either for the exemption or for determining which rate applies.

An illustrative example

An illustrative example to show the difference in practice. Suppose a 28-year-old buyer acquires a home worth €450,000 to live in themselves, has never used the starters exemption before, and submits the required declarations to the notary in time. No transfer tax is due at all. If the same buyer were 36 years old, the exemption would not apply and they would instead pay the reduced 2% rate, because they still intend to live in the home themselves. If, instead, an investor buys the same home to let it out, the general rate for residential property applies: 8% as of 2026. The difference between these outcomes comes entirely from age, intended use and the value of the home – not from anything about the property itself.

Frequently asked questions

Can I use the starters exemption more than once? No. The exemption can only be used once in your life. If you have already used it for an earlier home, you cannot claim it again, even if you later buy below the value limit and meet the age requirement.

What happens if I buy with a partner who no longer qualifies by age? The age test is applied per acquirer. The share of a buyer who is 35 or older, or who has used the exemption before, does not benefit from the exemption or the reduced rate in the same way as the share of a qualifying buyer; the notary will apply the rates separately to each share.

Does the rate depend on when I sign the purchase agreement? No. The rate and the exemption are both assessed at the moment the notarial deed of transfer is signed, not at the moment the purchase agreement is signed. This is why the planned completion date can affect which rate ends up applying, for example around a change of rate at the turn of the year.

In summary

• Since 2021, transfer tax distinguishes between the starters exemption (0%), the reduced rate for owner-occupiers (2%) and the general rate.
• As of 1 January 2026, the general rate for residential property not used as a main residence is 8%; for non-residential property it remains 10.4%.
• The starters exemption requires you to be 18 to 34 years old, never to have used the exemption before, and to intend to live in the home yourself, other than temporarily.
• Both the exemption and the reduced rate require a written statement submitted to the notary before the deed of transfer is signed.
• The rate and the exemption are assessed at the moment of transfer before the notary, not at the moment the purchase agreement is signed.

The purchase of a home is an important step for both the starter and the investor. Do you want to know which category applies to you and which rate you should take into account? Or do you need help preparing the statement required for the exemption?

Unsure where you stand? Tell us about your situation. We will let you know your options within one working day.

How Law & More can help you with this is explained on our real estate lawyer page.