Transfer Tax: What Changes in 2026?
8 gru 2025
As a new year approaches, changes to the Dutch transfer tax (overdrachtsbelasting) will come into effect. To better support first-time buyers and improve accessibility in the housing market, the Dutch government is increasing the maximum purchase price eligible for exemption. Below you will find a clear overview of the rules for 2025, what changes in 2026, and their impacts for homebuyers and real estate investors in the Netherlands.
What Is Transfer Tax?
When purchasing a property in the Netherlands, buyers pay certain additional costs on top of the purchase price - known as buyer’s costs (kosten koper). One of these is the transfer tax, which applies when ownership of the home is officially transferred at the notary.
For anyone buying their main residence, the standard transfer tax rate is 2%. Under specific conditions, first-time buyers (startersvrijstelling) can use a one-time exemption, reducing their transfer tax to 0%.
What Changes in 2026
In 2025, buyers may qualify for the first-time buyer transfer tax exemption if:
They are younger than 35 on the date of transfer.
The purchase price is below €525,000.
They will use the home as their main residence.
They have not previously used this exemption.
From 1st of January 2026 all the rules remain the same, except the maximum purchase price limit will increase from €525,000 to €555,000.
Reduced Transfer Tax for Non-Main Residences
Another major update impacts real estate investors and buyers of second homes, rental properties, or holiday homes.
From 1st of January 2026, the transfer tax on non-main residences will decrease from 10.4% to 8%. This reduction aims to stimulate the Dutch property market and encourage investment.
Key Takeaway on Timing
The transfer tax rate depends on the date the notarial deed of transfer (akte van levering) is signed - not the date the purchase agreement is signed. Completing the transfer in January 2026 or later could lead to substantial tax savings.
Summary: Transfer Tax 2025 vs 2026
Category | 2025 | 2026 |
Age limit | under 35 | under 35 |
Maximum purchase price for exemption (0% tax) | €525,000 | €555,000 |
Transfer tax for main residence (no exemption) | 2% | 2% |
Transfer tax for non-main residence | 10,4% | 8% |
Rate determined by | date of transfer at the notary | date of transfer at the notary |
Source: www.government.nl/topics/capital-transfer-tax/real-estate-transfer-tax-rates