1Transfer tax in a nutshell
2Which rate applies?
What are you buying?
3The starters exemption
4Worked examples
| Transfer tax | |
|---|---|
| Starter, 28, own home of €450,000 | €0 |
| Buyer aged 40, own home of €450,000 | €9,000 |
| Rental home of €300,000 | €24,000 |
| Commercial unit of €300,000 | €31,200 |
5Buying together
Each buyer is tested separately for their own share: a 30-year-old and a 40-year-old buying 50/50 pay 0% on the younger buyer's half and 2% on the other half. The value cap is tested on the whole home.
6Companies and changing plans
- Buying through a company (BV)
- Never the 2% rate or the starters exemption: a company buying a home pays 8%.
- You do not move in after all
- The 2% or 0% rate depends on really living there. If you do not, the Belastingdienst can claim the difference, with interest.
- You rent it out later
- Moving out after living there for real does not change the tax you paid.
- New-build with VAT
- A new home sold with VAT usually has no transfer tax.
7Part of your buying costs
Transfer tax is paid at the notary on transfer day, together with notary fees, the valuation and advice. Budget for it from savings, because you cannot borrow more than the home's value.
8Common questions
Do foreigners pay more?
No, the rate depends on how you use the property, not your nationality or residence.
Is transfer tax deductible?
No, not for an own home. For a rental property it adds to the cost, not to a deduction in Box 3.
Can I use the starters exemption twice with a partner?
Each person can use it once in their life, for their own share.
When do I pay?
At the notary on transfer day, as part of the settlement.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
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