The first-time buyer exemption in 2027: what your transfer date is worth

If the home is worth more than €555,000 and no more than €615,000, completing in 2027 can make a difference to your first-time buyer exemption. The first limit applies for 2026, the second for 2027. The day you sign the deed of transfer at the notaris decides which limit you use.

The date is not the only criterion. You also have to meet the age condition, live there yourself for a longer period, and not have used the exemption before.

An example at €580,000

A home of €580,000 sits above the 2026 limit and below the 2027 one. If you meet all the other conditions, the difference in this example is €11,600: 2% of the value of the home.

The exemption applies to the whole home or not at all. If the value comes out above the limit, the exemption falls away for that home. Count the appurtenances in the value as well: the parts that belong to the home, such as a garage.

The transfer decides which limit applies

For this limit, what counts is signing the deed of transfer at the notaris. The day you sign the purchase agreement does not decide the year. Around the turn of the year, have your notaris confirm which limit applies on your transfer date.

How the appointment itself runs is in the transfer. The full conditions are in the first-time buyer transfer tax exemption.

Postponing needs agreement and coordination

The seller does not have to agree to a new date. Record any change in writing and coordinate it with the notaris and your adviser.

Look up the deadline of your financing condition as well. It does not move with the transfer automatically. Check until when your mortgage offer is valid too. Otherwise your transfer date changes while your financing is still geared to the old one.

Set the costs against the saving

Ask your mortgage adviser whether your rate offer stays valid until the new date and what extending it costs. One worked example uses 0.25% per month: on €500,000 that is €1,250. Ask your lender which amount actually applies.

Add any extra rent, other housing costs and any compensation to the seller. Check your age on the new date. If you turn 35 before the transfer, the age condition can take the benefit away.

Have the comparison confirmed before you change anything

Put the possible tax saving, the cost of extending and the extra housing costs together. Have the notaris confirm whether you meet the exemption conditions on the new date. Your mortgage adviser confirms what happens to your financing condition and your rate offer. Only then change the contract date, and only if the seller agrees.