Transfer Tax (Overdrachtsbelasting) in the Netherlands

Key Takeaways

Transfer tax (overdrachtsbelasting) is a one-time tax paid when you acquire property in the Netherlands.
The rate depends on what you buy and who you are: 0% for qualifying first-time buyers, 2% for primary residences, 10.4% for investment properties.
The startersvrijstelling (starter exemption) gives first-time buyers aged 18–34 a 0% rate on properties up to €510,000 (2026).
Transfer tax is paid at the notary on the day of property transfer.
The tax applies to the purchase price or the market value, whichever is higher.

Transfer Tax Rates (2026)

Buyer Category	Rate	Conditions
First-time buyer (starter)	0%	Age 18–34, first use of exemption, property ≤ €510,000, will live in the property
Primary residence buyer	2%	Buyer will live in the property as primary residence
Investment property / other	10.4%	All other acquisitions (buy-to-let, commercial, holiday homes, buyers who will not live in it)

Warning

The 10.4% investment rate is one of the highest transfer tax rates in Europe. On a €400,000 investment property, that is €41,600 in transfer tax alone. This rate was deliberately raised (from 2% in 2020 to 8% in 2021, then 10.4% in 2023) to discourage investors from buying residential properties.

The Starter Exemption (Startersvrijstelling)

Who Qualifies?

To qualify for the 0% rate, you must meet all of the following:

Age: Between 18 and 34 years old at the time of transfer (on the day the notary deed is signed)
First time: You have never used the startersvrijstelling before (it is a one-time exemption)
Price limit: The property's purchase price does not exceed €510,000 (2026)
Primary residence: You declare that you will use the property as your primary residence (hoofdverblijf)

Important Details

The age limit is strict — if you turn 35 on the day of transfer, you do not qualify
If you buy with a partner, each person is assessed individually. If one qualifies and the other does not, the exemption applies only to the qualifying person's share
The €510,000 limit is on the entire purchase price, not per person. If the property costs €520,000, the exemption does not apply at all — you pay 2% on the full amount
You must sign a declaration (written statement) at the notary confirming you will live in the property

Good to know

If you previously used the startersvrijstelling (introduced January 1, 2021), you cannot use it again. This is true even if you bought with a partner — your personal exemption is used up. However, if you bought before 2021 and paid the then-applicable 2%, you may still be eligible for the startersvrijstelling on a new purchase.

Price Limit History

Year	Price Limit
2021	No limit (first year, later corrected)
2022	€400,000
2023	€440,000
2024	€510,000
2025	€510,000
2026	€510,000

The 2% Primary Residence Rate

If you do not qualify for the starter exemption (age 35+, already used it, or property above the limit), you pay 2% transfer tax on your primary residence.

Conditions:

You must declare that you will use the property as your primary residence
You must actually move in within a reasonable timeframe
If you do not actually live in the property, the Belastingdienst can retroactively apply the 10.4% rate and charge the difference plus penalties

Buying with a Partner

If you buy a property together:

Partner A	Partner B	Tax on A's Share	Tax on B's Share
Age 28, first buy, starter-eligible	Age 28, first buy, starter-eligible	0%	0%
Age 28, starter-eligible	Age 36, primary residence	0% on 50%	2% on 50%
Age 36, primary residence	Age 38, primary residence	2% on 50%	2% on 50%
Age 28, will not live in it	Age 28, will not live in it	10.4%	10.4%

The 10.4% Investment Rate

The highest rate applies to all acquisitions that are not primary residences:

Buy-to-let properties (verhuurde panden)
Holiday homes (vakantiewoningen)
Commercial property (bedrijfspanden)
Parking spaces (purchased separately from a residence)
Property purchased by a legal entity (BV, stichting, etc.) — even if the DGA will live in it
Any property where the buyer declares they will not live in it

BV Purchasing a Property

If your BV buys a property, the 10.4% rate applies — even if you (the DGA) intend to live in it. The property is owned by the BV, not by you personally. The reduced rates (0% and 2%) are only available to natural persons (individuals) buying their own primary residence.

Tip

If you are considering buying a property through your BV for personal use, the 10.4% transfer tax (plus ongoing bijtelling and income tax complexities) almost always makes it more expensive than buying personally. Consult a tax advisor before proceeding.

When Is Transfer Tax Due?

Transfer tax is due on the day of property transfer — the moment the notarial deed (leveringsakte) is signed at the notary. The notary collects the tax as part of the settlement and remits it to the Belastingdienst.

You do not file or pay transfer tax yourself. It is handled entirely through the notary.

What Is the Taxable Base?

Transfer tax is calculated on the higher of:

The purchase price (koopprijs), or
The market value (waarde in het economisch verkeer)

In most arm's length transactions, these are the same. But if you buy from a family member at a below-market price, the Belastingdienst may use the market value instead.

Exemptions and Reductions

6-Month Exemption (Doorverkoopvrijstelling)

If a property is resold within 6 months of the previous transfer, transfer tax is only due on the increase in value since the last sale — not on the full price.

Example: Property sold for €300,000 in January. You buy it in April for €310,000. Transfer tax is only due on €10,000 (the increase), not €310,000.

Reorganization Exemption

Transfers within a corporate group (e.g., from one BV to another within the same holding) may qualify for an exemption if specific conditions are met (no change in economic ownership).

Agricultural Properties

Certain agricultural land transfers have reduced rates or exemptions under specific conditions.

Practical Example

Scenario: A couple buys an apartment for €480,000. Partner A is 30, first-time buyer. Partner B is 37.

	Partner A (50% share)	Partner B (50% share)
Share value	€240,000	€240,000
Rate	0% (starter exemption)	2% (primary residence)
Tax	€0	€4,800
Total transfer tax		€4,800

If both were 37 and buying as primary residence: €480,000 × 2% = €9,600. If both were buying as investment: €480,000 × 10.4% = €49,920.

Common Mistakes

Assuming the starter exemption applies automatically — You must actively declare your intention to live in the property and meet all conditions. The notary will ask, but you must be eligible.
Exceeding the price limit by a small amount — If the property costs €515,000, you lose the entire starter exemption and pay 2% on the full €515,000 (= €10,300). There is no partial exemption.
Not actually living in the property — If you declare you will live in it (to get the 2% rate) but actually rent it out, the Belastingdienst can retroactively apply 10.4% plus penalties.
Forgetting the age limit — The 34-year age limit is on the date of transfer, not the date of the purchase agreement. If the transfer is delayed past your 35th birthday, you lose the exemption.
Buying through a BV for personal use — The 10.4% rate applies to all BV purchases, regardless of intended use.