How much Dutch property transfer tax applies to a home in 2026?
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Detailed explanation, checklist and sources
A Dutch home bought for long-term personal residence generally attracts 2% transfer tax in 2026, or the starter exemption if every condition is met. A home that will not be your main residence attracts 8% from 1 January 2026. Check each buyer’s position with the notary.
On this page
- Identify the acquisition and date
- Choose the applicable rate
- Check every exemption condition
- Test the whole property value
- Arrange the declaration before transfer
- Check the settlement and special cases
- Discuss special cases with the notary beforehand
- We jointly buy for €600,000. Does €300,000 each count for exemption?
- Documents to prepare
- Sources
1. Identify the acquisition and date
This preparation concerns an ordinary purchase of an existing Dutch home through a notary. Record the date of the notarial transfer: acquisition, not signing the purchase agreement, determines the relevant age and annual threshold. New construction involving VAT, economic ownership, gifts or mixed use require separate assessment.
2. Choose the applicable rate
In 2026, 2% applies to a home you will personally occupy for the longer term if the starter exemption does not apply. A second, holiday or rental home attracts 8%. Other property, such as commercial premises and separately acquired garages, generally attracts 10.4%. These are 2026 rates; a proposal announced for a later year is not a current rate.
3. Check every exemption condition
For the starter exemption you must be at least 18 but under 35 on acquisition, intend long-term personal residence, never have used this exemption and remain within the property-value threshold. Owning a previous home does not exclude you if you have not used the exemption. Assess each buyer separately: one may be exempt while the other pays 2% on their share.
4. Test the whole property value
In 2026 the property value must not exceed €555,000. This means the full market value, usually the purchase price, including associated garden, shed or garage—not just your share. Capitalised ground rent counts for leasehold property. Two buyers each acquiring half of a €600,000 home therefore fail the value test, even if each pays €300,000.
5. Arrange the declaration before transfer
Give the notary birth dates, ownership shares, prior exemption use, intended occupation and valuation documents. The signed official exemption declaration must reach the notary before transfer; it may also be incorporated in the deed. The 2% rate also requires a declaration. A personal checklist or general letter does not replace the official declaration.
6. Check the settlement and special cases
For an ordinary notarial purchase, the notary files and pays the tax. Check the settlement statement and retain deed and declaration. Discuss partial letting, mixed use, unexpected inability to occupy or later acquisition of associated property in advance. An associated purchase within 12 months can push the combined value over the limit and affect the exemption; exceptions exist. Ask the notary or request specific help through our assistance route.
7. Discuss special cases with the notary beforehand
You need not use the first-time buyer exemption: you may pay 2% now and save it for a later purchase, provided you still meet every condition then. If you occupy at least 90% of the home long term and rent out no more than 10%, the exemption can cover the whole home. Otherwise, the rented residential portion generally attracts 8% in 2026 and a commercial portion 10.4%. For a shop with a home above it, the residential portion is assessed separately. An unforeseen event between purchase and transfer, such as divorce or death, can allow an exception to owner occupation; the declaration must reach the notary before transfer. If you obtain access before transfer to renovate, have possible economic ownership assessed. A deed within six months after that access qualifies for the described exception; a longer interval can require separate returns for economic and legal ownership. Do not accept early keys without this check.
We jointly buy for €600,000. Does €300,000 each count for exemption?
No. The threshold concerns the whole property value. A €600,000 home exceeds the €555,000 limit for 2026. If both buyers will occupy it for the longer term, the ordinary position is 2% on each buyer’s share.
Documents to prepare
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Notarial acquisition date
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- Notarial acquisition date
- Use of the home
- Age and previous exemption per buyer
- Full value including leasehold
- Declaration before transfer
- Settlement and special circumstances
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Belastingdienst — voorwaarden startersvrijstelling ↗Belastingdienst — tarieven overdrachtsbelasting ↗Belastingdienst — hoe betaalt u overdrachtsbelasting ↗Rijksoverheid — vrijstelling overdrachtsbelasting ↗Sources may be in Dutch. General information about Dutch law, not individual legal advice.