Transfer tax in 2026: 2%, 8% and the starter exemption

If you buy a home in the Netherlands in 2026 and are going to live in it yourself, you pay 2% overdrachtsbelasting (transfer tax) on its value. If you are 18 to 34 years old, the home is worth no more than €555,000 and you have never used the starter exemption before, you pay nothing. A home you will not live in yourself, such as a rental or a second home, is taxed at 8%. The notary works out the tax, files the return and pays it on your behalf when you sign the deed of transfer.

The rates in 2026

The 8% rate is new. Until the end of 2025, homes you did not live in yourself were taxed at 10.4%, the same as commercial property. Since 1 January 2026, they have their own lower rate.

The government has proposed lowering the 8% rate to 7% from 1 January 2027, in the Belastingplan 2027 (the 2027 tax plan). Parliament has not approved it yet, so don't count on it until it is law.

The starter exemption

The startersvrijstelling (starter exemption) means you pay no transfer tax at all. All of these must be true:

• You are an adult and younger than 35 on the day you sign the deed of transfer at the notary. That day is what counts, not the day you signed the purchase contract.
• You are buying a home.
• You are going to live in it yourself for a longer period, as your main residence.
• You have never used the starter exemption before, and you confirm this in writing.
• In 2026, the home is worth no more than €555,000.

It does not have to be your first home. You can have owned a home before, as long as you have not already used the exemption. You can only use it once in your life.

The value limit is a cliff

The €555,000 is not an allowance you can deduct. If the home is worth more, the exemption does not apply at all and you pay 2% on the full value. The limit looks at the market value of the home, including the garden, shed or garage that come with it. It does not look at your share. If you buy half a home worth €600,000, the whole €600,000 is over the limit.

There is also a follow-up rule. If you buy something that belongs with the home within 12 months, such as a garage, its value is added. If the total goes over €555,000, you pay 2% on the home after all, and the later purchase is taxed at its own rate.

Buying with a partner

The exemption applies to each buyer separately. If one of you is 33 and the other 36, the younger one pays nothing on their share and the older one pays 2% on theirs, provided you both meet the other conditions.

Hypothetical examples

• You are 30, have never used the exemption, and buy a flat for €420,000 to live in. Transfer tax: €0.
• You are 30 and buy a house for €560,000 to live in. It is over the limit, so you pay 2%: €11,200.
• You are 38 and buy a house for €450,000 to live in. You pay 2%: €9,000.
• You and your partner, aged 32 and 37, buy a home for €500,000 in equal shares. The 32-year-old pays nothing; the 37-year-old pays 2% of €250,000: €5,000.
• You buy a flat for €300,000 to rent out. You pay 8%: €24,000.

What the tax is charged on

Transfer tax is charged on the value of the home on the day you become the owner, which is usually the day you sign the deed at the notary. The Belastingdienst assumes that value is at least the price you paid plus any extra charges you paid the seller.

A newly built home is usually bought vrij op naam (costs included in the price). Rijksoverheid says you then pay no transfer tax, and the Belastingdienst's list of exemptions includes cases where both transfer tax and VAT would otherwise be due. An existing home is usually bought kosten koper (buyer pays the costs), which means you pay the transfer tax and the notary's costs for the deed of transfer on top of the price.

When and how you pay

You don't file anything yourself. When the deed of transfer is signed, the notary files the transfer tax return online for you and pays the tax on your behalf, as part of settling the purchase. You don't receive a separate tax bill.

To get the 0% or 2% rate, you sign a declaration that you will live in the home yourself: the Verklaring overdrachtsbelasting startersvrijstelling or the Verklaring overdrachtsbelasting laag tarief. The notary must have the signed declaration before the transfer. Sometimes it is written into the deed itself.

Two points that matter if you have just arrived:

• You need a BSN. The notary must put your citizen service number (burgerservicenummer) in the return. If you don't have one yet, you can apply for it at the municipality where you are going to live.
• Renovating before you move in is fine. You can still get 2% or the starter exemption if you renovate after the transfer and then move in for a longer period. If you get the keys more than six months before the deed is signed, the Belastingdienst can treat that as an earlier transfer that needs its own return, so get advice first.

If something unforeseen happens between buying and signing, such as a sudden separation or a death, and you can no longer live in the home, you can still get the 2% rate with a separate declaration.

Where to go from here

A mortgage can't be higher than the home's value, so transfer tax, like most buying costs, generally comes out of your savings. Our guide to the costs of buying a house sets out the rest, and buying a house step by step shows where the notary fits in. If your situation is unusual, for example you are buying with someone over 35 or renovating first, request mortgage advice and ask an adviser to check it with the notary.

Sources

• Belastingdienst: The transfer tax rate
• Belastingdienst: When you can get the starter exemption
• Belastingdienst: When the 2% rate applies
• Belastingdienst: What amount transfer tax is charged on
• Belastingdienst: How you pay transfer tax
• Belastingdienst: Other exemptions from transfer tax
• Rijksoverheid: When do I get an exemption from transfer tax?
• Rijksoverheid: What costs do I face when buying a house?

Figures checked against the sources above on 23 September 2026.

Photo: Torsade de Pointes, Wikimedia Commons, CC0.