Prinsjesdag 2026: what changes in 2027 if you are buying a home

If you are buying a home in 2027, check which changes are confirmed and which are still proposals. The property value limit for the startersvrijstelling, the transfer tax exemption for eligible young buyers, rises from €555,000 in 2026 to €615,000 in 2027.

For a home you will not live in yourself, the government proposes cutting transfer tax from 8% in 2026 to 7% in 2027. That proposal is part of the Belastingplan 2027 announced on Prinsjesdag, the Dutch Budget Day, in 2026. Transfer tax remains at 2% for a home you will live in yourself.

The increase in the maximum rate of tax relief on mortgage interest is also a proposal: from 37.56% in 2026 to 38.16% in 2027. If your income falls in the first tax band, you receive relief at that band’s rate: 35.75% in 2026 and 36.23% in 2027. Those band rates are not included in the status table below.

Of those three changes, only the €615,000 limit has been published and no longer depends on Parliament. The others are part of the Belastingplan 2027 and still need approval from both the Tweede Kamer and Eerste Kamer, the two houses of the Dutch Parliament. Two figures determine how much you can borrow and on what terms: the cost limit for NHG, the Nationale Hypotheek Garantie or Dutch national mortgage guarantee scheme, and the lending standards for 2027. Neither had been published on 30 September 2026.

What changes in 2027

The table below reflects the position on 30 September 2026.

UnchangedDraft legislationConfirmedAnnouncedNot yet known

The eigenwoningforfait row does not cover every property. The €1,360,000 amount for 2027 is not in the bill itself. A WOZ value below €75,000 also attracts a rate lower than 0.35% in 2026. The rates below that value for 2027 are not yet known.

The €20,000 for homes with energy labels E, F or G in 2027 is a starting point rather than a firm requirement. It does not apply if you are buying an apartment right. And if the amount does not fit within what you can borrow based on your income and the property value, that lower maximum applies. You can also depart from it by signing a declaration.

If the property has solar panels or energy label E, F or G, consider the energy rules too. What the end of net metering and the NHG energy budget mean is covered in the article on buying a house with solar panels.

The 7% rate is not for a home you will live in yourself

If you will live in the property yourself, transfer tax is 2% in 2026. If you are under 35 and the property value stays below the limit, the startersvrijstelling may apply. All four conditions are set out in the article on the startersvrijstelling.

The startersvrijstelling continues in 2027. Only the property value limit rises, from €555,000 to €615,000.

The 7% in the Belastingplan 2027 is for homes the buyer will not live in, such as a rental property. In 2026, there is also a general rate of 10.4% for other types of real estate. Neither applies to a buyer who will live in the house themselves.

What is confirmed and what Parliament can still change

The €615,000 limit is already confirmed and takes effect on 1 January 2027. It is separate from the Belastingplan and no longer needs parliamentary approval. The end of net metering on 1 January 2027 is also confirmed policy.

The maximum rate of mortgage interest relief and the transfer tax rates are part of the Belastingplan 2027, introduced on 15 September 2026. That proposal does not change the percentage rates for Box 3 or the eigenwoningforfait. Only the amounts change through inflation adjustments.

On 30 September 2026, the bill was being debated and no voting date had been scheduled. The legislative committee meeting in the Tweede Kamer is scheduled for 12 October 2026, and the ministry expects votes in November and December.

Until then, amendments can still change the rates, and amendments are already being proposed. Amendment 37022-7 seeks to apply the full tabelcorrectiefactor, the annual inflation adjustment to those amounts. That could affect the amounts in the table above.

If you look on belastingdienst.nl yourself, on 30 September 2026 you will find amounts up to and including 2026. There is nothing yet for 2027. Those pages are updated around the turn of the year. They do not contradict the changes described here.

Which date decides whether the 2026 or 2027 rules apply to you

The transfer deed signed with the notaris, the Dutch civil-law notary, determines transfer tax and the startersvrijstelling. You acquire the property when you sign that deed with the notaris. When buying from a private seller, the buyer and seller agree that date in the koopovereenkomst, the purchase agreement. What delaying until January could cost or save you is worked through in the article on the startersvrijstelling in 2027.

The binding mortgage offer from your lender determines which NHG cost limit and NHG terms apply, based on the date it is issued. That date is set by the lender, not by you. Your mortgage adviser knows how the lender’s process works.

The tax year determines the maximum rate of tax relief, the eigenwoningforfait and Box 3. The amounts and percentages for 2027 apply to the 2027 tax year. You cannot influence that timing.

The position is less clear for lending standards. The regulation setting them says nothing about an offer issued before 1 January. Nor does it specify when new standards take effect. In previous years, the new standards took effect on 1 January. The 2027 regulation has not yet been published. Ask your lender or mortgage adviser how they handle this around the year end.

What is still unknown, and when to expect it

The NHG cost limit for 2027 had not been published on 30 September 2026. The Voorwaarden & Normen 2027, NHG’s conditions and standards, will be published on 1 November 2026. Last year, the 2026 limit was announced on 8 October 2025: €470,000, or €498,200 with energy-saving measures, against a premium of 0.4%. The 2026 figures and how the guarantee works are covered in the article on NHG.

For lending standards, only last year’s timetable is known so far. Nibud’s advice for 2026 is dated 30 September 2025. The lending standards themselves were published on 31 October 2025. Nothing had been published about the 2027 lending standards on 30 September 2026. What you can borrow now is covered in the article on your maximum mortgage.

We will update this article as soon as those two figures are available. And again after the votes in the Tweede Kamer and Eerste Kamer in November and December 2026.

What to do now

• find the scheduled date for signing your transfer deed, as that determines the year
• ask your mortgage adviser when your binding offer is expected
• treat amounts in draft legislation as provisional until Parliament has voted on them