When you buy
- Transfer tax (overdrachtsbelasting)
- 2% for a home you will live in yourself; 8% for other homes such as buy-to-let (2026).
- Starters exemption
- No transfer tax if you are 18 to 34, have not used the exemption before, will live in the home, and it costs no more than €555,000 (2026).
- Help from parents
- Parents can give once €33,129 tax-free to a child aged 18–40, which can go towards the deposit. See the gift tax calculator.
The whole route, step by step, with your mortgage: buying a home in the Netherlands and a full buying costs budget.
Every year after
- Mortgage interest on the loan for your main home is deductible, if the mortgage is repaid at least on an annuity or linear schedule within 30 years.
- You add the eigenwoningforfait, a small percentage of the WOZ value, to your income. The net effect is usually a deduction.
- Your home is in Box 1, not Box 3. Savings you put into the purchase leave Box 3, which can lower your Box 3 tax.
- Municipal property tax (OZB), water board tax and waste charges arrive as local bills.
Ask for a provisional assessment (voorlopige aanslag) so you receive the mortgage interest refund monthly instead of once a year. See the mortgage calculator.
Buying together
If you own your home together, you become fiscal partners even without being married. Fiscal partners can split the mortgage interest deduction in whatever way gives the lowest total tax.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
Ready to run your own numbers?
Transfer tax calculator