Transfer tax and buyer’s costs in the Netherlands: rates, exemption and fees

When you buy an existing home in the Netherlands, you pay transfer tax (overdrachtsbelasting) of 2% if you will live in it yourself, 8% if you will not, and 10.4% on non-residential property. The main exception: a first-time buyer aged 18 to 34 who will live in the home pays nothing if its value does not exceed €555,000 in 2026.

Almost every existing home is sold kosten koper (costs for the buyer), so these costs come on top of the price. This page sets out the rates, the starter’s exemption, the other buyer’s costs and what is deductible. It is legal information, not tax advice on your own purchase.

What is the difference between kosten koper and vrij op naam?

Under kosten koper (k.k.) you pay the transfer costs on top of the price; under vrij op naam (v.o.n.) they are included. Existing homes are normally sold k.k., new-build homes from a developer v.o.n., because 21% VAT applies to new-build instead of transfer tax.

Under kosten koper you normally pay the transfer tax, the civil-law notary’s fee for the deed of transfer (leveringsakte) and the Land Registry (Kadaster) fee for registering it. With a mortgage, you also pay for the mortgage deed and its registration, also with a v.o.n. purchase. The seller pays its own estate agent and the cancellation of its old mortgage.

Which transfer tax rate applies to you?

The rate depends on what you buy and whether you will live in it. The rates are laid down in Article 14 of the Legal Transactions Taxation Act (Wet op belastingen van rechtsverkeer, WBR).

The 8% rate for homes you will not occupy has applied since 1 January 2026; before that, such homes fell under 10.4%. Older summaries that still quote 10.4% for a buy-to-let are out of date. If you let out part of your home, the Belastingdienst applies 8% to that part, unless you let at most 10% and live in the rest; then 2% applies to the whole.

Do you qualify for the starter’s exemption?

You pay no transfer tax if you meet all four conditions of the starter’s exemption (startersvrijstelling) in Article 15 WBR. The Belastingdienst tests them at the moment the notarial deed of transfer is signed.

• You are 18 or older and younger than 35.
• You have not used the starter’s exemption before. Previous home ownership does not matter.
• You will live in the home yourself for a longer period, as your main residence.
• The market value of the home, including garden, shed or garage, does not exceed €555,000 (2026). With long lease (erfpacht), the capitalised ground rent counts as well.

The value threshold (woningwaardegrens) is a cliff edge. At €560,000 there is no exemption at all, and you pay 2% on the whole value if you will live there. The threshold is indexed each 1 January, so the date of the deed can decide the outcome.

With two buyers, the threshold applies to the value of the whole home. If only one of you qualifies, that buyer’s share is exempt and the other pays 2% on their share. You may also choose 2% now and keep the exemption for a later home, if you still meet the conditions then.

Which declaration must you sign?

The 2% rate and the starter’s exemption apply only if you declare in writing that you will occupy the home as your main residence. The signed declaration must be in the notary’s hands before the transfer, or be included in the deed.

The declaration concerns your genuine intention at the moment of acquisition. The Belastingdienst accepts 2% in specific cases where you cannot move in, such as unforeseen circumstances between purchase and transfer or a renovation before you move in. A false declaration can lead to an additional assessment (naheffingsaanslag) with interest and a penalty.

Who pays the tax and how?

The buyer owes the transfer tax, not the seller. In a normal purchase, the civil-law notary files the return and pays the tax from the funds you transfer to the notary’s third-party account before completion.

The tax also applies to acquiring rights over property, such as long lease (erfpacht) and building rights (opstal). If you claim an exemption, a return must still be filed; the notary normally does this.

Which exemptions and reliefs matter in practice?

Several situations are exempt or taxed on a lower base. The most common are listed in Articles 13 and 15 WBR.

Buying a property that was sold within the last six months

If the same property was acquired by someone else within six months before your purchase, Article 13 WBR reduces your taxable base by the value on which the previous buyer paid transfer tax or non-deductible VAT. You then pay tax only on the increase in value. Ask the notary when the seller acquired the property.

New-build: VAT instead of transfer tax

A new building supplied before or within two years after first occupation, and building land, is subject to 21% VAT. An exemption in Article 15 WBR then disapplies transfer tax, so you pay no 2% or 8% on top. This is why new-build is quoted vrij op naam. If transfer tax does apply to a building plot, the rate is 10.4%.

Divorce, inheritance and family transfers

Acquiring a home by inheritance, or through the division of a matrimonial community of property on divorce, does not lead to transfer tax; inheritance tax may apply to an inheritance instead. A sale from parent to child is not exempt: the child pays 2%, 8% or nothing as a starter, on the market value even if the agreed price is lower.

What other costs should you budget for?

Besides transfer tax, you pay the notary and the Kadaster. Notarial fees are not fixed by law, so ask two or three notaries for a quotation; the Kadaster fee is a fixed tariff that the notary passes on at cost.

Under Article 3.120 of the Income Tax Act 2001 (Wet IB 2001), one-off costs of financing your own home are deductible in the year you incur them. The costs of acquiring the home itself are not.

Dutch lenders generally finance no more than the value of the home, so you pay the kosten koper from savings. As a rough guide only, an owner-occupier paying 2% usually needs around 4% to 6% of the price on top; a qualifying starter considerably less.

What should you check as a buyer?

As the buyer you owe the tax, so check these points before you sign the purchase agreement.

• Will you live in the home yourself as your main residence, so that 2% or the exemption applies rather than 8%?
• Are you younger than 35 on the date of the deed, and is the market value at or below €555,000?
• If you buy together, does each of you meet the starter’s conditions?
• Did the seller acquire the property less than six months ago, so that Article 13 WBR may reduce the base?
• Is it new-build with VAT included, or an existing home with transfer tax on top?
• Have you asked the notary for a quotation that separates acquisition costs from financing costs?

What should you check as a seller?

As the seller you do not owe transfer tax, but the price structure affects the buyer and the timing.

• Is the home advertised kosten koper or vrij op naam, and is this stated in the purchase agreement?
• Have you budgeted for your estate agent’s commission and the cancellation of your mortgage?
• Does a planned transfer date just after 1 January affect a starter buyer because of the indexed threshold?
• Is any part of the property used for business, so that the buyer may pay 10.4% on that part?

What can we do for you with transfer tax and buyer’s costs?

Our real estate lawyers assist buyers and sellers with the legal side of a purchase; see also our guide to buying a house in the Netherlands.

• We review the purchase agreement before you sign, including the k.k. or v.o.n. clause.
• We check with you whether the 2% rate or the starter’s exemption can apply to your purchase.
• We review the notary’s draft deed and completion statement.
• We advise on co-ownership arrangements when you buy together.
• We assist when the Belastingdienst issues an additional assessment after a purchase.

Summary

• Transfer tax is 2% for a home you will occupy, 8% for a home you will not, and 10.4% for non-residential property.
• A buyer aged 18 to 34 who will live in a home worth up to €555,000 (2026) pays no transfer tax, once in a lifetime.
• The 2% rate and the exemption require a signed declaration that reaches the notary before the transfer.
• New-build is normally sold vrij op naam with 21% VAT instead of transfer tax.
• Only financing costs of the mortgage are deductible for income tax.

Frequently asked questions