Key takeaways
Transfer tax exemption limit rises to €615,000 in 2027. Buyers aged 18 to 34 who meet the startersvrijstelling conditions pay 0% transfer tax on homes up to €615,000, up from €555,000 in 2026.
Transfer tax on rentals and second homes drops to 7% in 2027. The rate for residential property that is not your main residence falls from 8% to 7%.
When you buy an existing home in the Netherlands, you usually have to pay transfer tax (overdrachtsbelasting). It is a tax charged when ownership of a property is transferred from the seller to you, and it is normally paid when you complete the purchase at the notary.
Transfer tax is important to plan for because it is an additional cost on top of the price of your home and, in many cases, you need to pay it from your own savings.
This article is written by Bart Kooijman, our mortgage advisor at OHAO, who helps expats and internationals navigate the Dutch mortgage and housing market. Questions about your own situation? Contact us.
Transfer tax in the Netherlands: the transfer tax is changing in 2027
Your situation | 2027 transfer tax |
|---|---|
Aged 18–34, buying a home to live in, meeting the exemption conditions | 0% up to €615,000 |
Buying a home that will be your main residence | 2% |
Buying a home that will not be your main residence, such as a rental or second home | 7% |
Commercial property (offices, shops, land) | 10.4% |
Transfer tax rates for 2027. The €615,000 limit and the 7% rate are in the Tax Plan 2027 presented on Prinsjesdag and are expected to be approved by parliament in December.
What changes to transfer tax in 2027?
Two figures change for homebuyers in 2027, both announced on Budget Day. The full list of housing and tax changes is in Prinsjesdag 2026 and your mortgage.
The exemption limit rises to €615,000. In 2026, qualifying buyers under 35 can use the exemption on homes worth up to €555,000.
From 1 January 2027 the limit is €615,000. That €60,000 increase brings many more homes in Amsterdam, Utrecht and The Hague within reach of the exemption. If you qualify and buy a €600,000 home in 2027, you pay €0 instead of €12,000.
When do you pay 0% transfer tax? The startersvrijstelling explained
The Dutch transfer tax exemption is called the startersvrijstelling. Despite the name, you do not have to be buying your first home. To use it, you must:
be at least 18 and younger than 35 on the day the property is transferred to you;
use the property as your main residence;
not have used the startersvrijstelling before;
buy a property worth no more than €615,000 in 2027 (the whole property, including garden, shed or garage);
sign a declaration (verklaring overdrachtsbelasting startersvrijstelling), which the notary files for you.
What if you are buying with a partner?
The exemption is assessed individually for each buyer. This matters when one partner qualifies and the other does not.
For example, let's say you buy a €600,000 home together in 2027, each owning 50%. You are 32 and meet all the conditions; your partner is 37.
Buyer | Age | Share | Rate | Transfer tax |
|---|---|---|---|---|
You | 32 | €300,000 | 0% | €0 |
Your partner | 37 | €300,000 | 2% | €6,000 |
Total | €6,000 |
When do you pay 2% transfer tax?
The 2% rate applies when you buy an existing home to live in but do not qualify for the exemption — because you are 35 or older, have already used the startersvrijstelling, or the property is worth more than €615,000. A 38-year-old buying a €500,000 apartment in Amsterdam as their main home pays €10,000.
Property transfer tax for rental properties in 2027
A different transfer tax rate applies when you buy a residential property but do not intend to live in it as your main residence. This includes homes bought as an investment to rent out, as well as second homes and holiday homes.
In 2027, the transfer tax rate for these residential properties decreases from 8% to 7%.
For example, if you buy a €500,000 apartment to live in yourself, the 2% rate would mean €10,000 in transfer tax. If you buy the same €500,000 apartment as a rental property or second home in 2027, the 7% rate would mean €35,000 in transfer tax.
In 2023, the general transfer tax rate increased to 10.4%. One of the government's aims at the time was to improve the position of people buying a home to live in compared with investors competing for properties.
Since then, housing policy has shifted towards another problem: encouraging investment in the rental housing market. The government has said that a combination of tax measures, rental regulations and changing market conditions has put pressure on investment in rental homes.
As a result, the transfer tax on residential properties that are not used as the buyer's main residence was reduced from 10.4% to 8% in 2026. The government is proposing to lower it again, from 8% to 7% from 1 January 2027.
Do you pay transfer tax on a new-build home?
No, there is no transfer tax for new-build properties. New-build homes bought directly from a developer are sold vrij op naam (v.o.n.), which means certain purchase costs are included in the price and VAT is charged instead of transfer tax. This is one reason the extra costs of an existing home and a new-build look so different. See how to buy a new build home Netherlands.
Why the exemption matters: transfer tax comes out of your own savings
A Dutch mortgage covers at most the value of the home, so every buying cost — transfer tax, mortgage advice, notary, valuation, inspection — comes from your own money. On a €500,000 existing home those costs are typically €15,000–€25,000, and transfer tax is the largest item. Unlike some tax deductible mortgage fees, it is not deductible.
For a buyer under 35 who qualifies, the exemption removes the biggest cost at once: the savings you need can drop by more than half. The notary calculates the tax and settles it at completion; you do not pay it separately. Use the transfer tax calculator Netherlands for the tax alone, or the buying costs Netherlands calculator for the full amount you need.
Frequently asked questions about transfer tax in the Netherlands
What is the transfer tax rate in the Netherlands in 2027?
2% if you buy a home to live in.
0% if you are under 35, meet the conditions of the startersvrijstelling and the home is worth no more than €615,000.
7% for residential property that is not your main residence, and 10.4% for commercial property.
Is the exemption based on my age when I make the offer?
No. It is your age on the day the deed of transfer is signed at the notary. If your 35th birthday is close, plan the completion date accordingly.
Should I wait until 2027 to buy?
Not necessarily. If you are under 35 and looking at a home between €555,000 and €615,000, completing the purchase in 2027 could mean you qualify for the higher transfer tax exemption. But transfer tax is only one part of your total buying costs, so it should not be the only reason to delay your purchase.
You can already plan ahead. Our mortgage advisors can prepare a personal mortgage report based on your income and financial situation, showing how much you could borrow, your expected buying costs and how much of your own savings you may need. You can plan a free introduction call with our mortgage advisors at OHAO.
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