Transfer tax (overdrachtsbelasting) is a one-time tax you pay when you acquire ownership of property or rights to property in the Netherlands. The most common situation is when you buy a house or other immovable property and legal ownership is transferred to you.

If you are buying your first home in the Netherlands, you do not have to pay transfer tax if you are aged 18-35 and buying a property worth up to €555,000 in 2026.

The exemption helps first-time buyers enter the housing market by lowering upfront costs and reducing closing fees.

When you buy a newly built home from a developer, there is no transfer tax, which again helps you to save in closing fees.

In 2026, the transfer tax rate for investment properties (homes not bought for own residence) is 8%.