Transfer Tax (Overdrachtsbelasting)
2026 rates: 2% for a buyer's own primary residence, 8% for other homes, 10.4% for non-residential property, with a 0% starters exemption under conditions.
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Open a step for the sum with your figures, what the step does, and what the Dutch terms mean.
Starters exemptionyes
What this step does: A one-time 0% rate for buyers aged 18 to 34 who will live in the home, if the price stays under the limit. All conditions must be met.
Transfer tax€ 0
What this step does: Transfer tax is paid by the buyer when a property changes owner. A lower rate applies to a home you will live in yourself, and a higher rate to an investment property or a second home.
- Overdrachtsbelasting is a one-off tax on transferPaid once, when ownership of Dutch real estate transfers to you, collected by the notary as part of the completion (transport) and passed on to the Belastingdienst, so it is not something you pay separately yourself.
- The rate depends on how the property will be usedBuying your own long-term main home gets the lowest rate; buying a second home, holiday home, or buy-to-let investment gets a higher rate; and non-residential property (e.g. commercial units) always uses the highest rate.
- Starters exemption: 0% under conditionsBuyers between 18 and 35 buying their own first home can pay 0% transfer tax, but only once in their life and only if the property's value is at or under the exemption cap. Go even one euro over that cap and the exemption doesn't apply at all, not even to the portion under the cap.
- It comes on top of the purchase priceTransfer tax is one of several "kosten koper" (buyer's costs) alongside notary and advice fees. Budget for it separately from your down payment and mortgage.
- How it worksOverdrachtsbelasting is paid once, when a home changes owner, on the purchase price or the value if that is higher. In 2026 there are three rates: 2% for a home you will live in yourself, 0% for buyers aged 18 to 34 who have never used the starters exemption and pay at most €555,000, and 8% for every other home, such as a buy-to-let. The notary collects it at the transfer and pays it to the Belastingdienst.
- A worked exampleA €450,000 home you will live in: at 30, buying your first home, you pay €0. At 40 you pay 2%, which is €9,000. Buy the same €300,000 flat to rent out and the 8% rate applies: €24,000. The tax is part of your costs (kosten koper), so most lenders will not finance it; plan to pay it from savings.
Frequently asked questions
What if the property value is exactly at the starters cap?
The exemption still applies at exactly the cap. It only disappears once the value goes above it.
Can two starters buying together both use the exemption?
Each buyer's share can qualify individually if they each meet the age, first-use, and primary-residence conditions. A partner who doesn't meet them pays the standard rate on their share.
Does the rate change if I later rent the home out?
The rate is assessed at the time of purchase based on your stated intent. This calculator does not model a later change of use.
Sources: belastingdienst.nl (overdrachtsbelasting, startersvrijstelling)
Starters exemption applies only up to a property value of €555.000. Above that cap it doesn't apply at all, even to the first €555.000. Non-residential property (e.g. commercial units) always uses the 10.4% rate regardless of the toggles here.