First-time buyer transfer tax exemption 2026: the conditions

The first-time buyer exemption (startersvrijstelling) can save you the transfer tax. On a home of €400,000 that saves you €8,000, because without the exemption you pay 2%. It reduces what you settle at the notaris, not the purchase price itself.

Go through all four conditions before you budget on the exemption. With a birthday, or a transfer around the turn of the year, using the right date matters most.

The four conditions side by side

You have to be of age and younger than 35 on the day you sign the deed of transfer. A birthday between the purchase contract and the transfer can therefore matter.

The exemption is one-off. What counts is whether you used the scheme before, not only whether this is your first home.

The value of the whole property

For 2026 the limit is €555,000, and from 2027 it goes to €615,000. That 2027 limit is laid down in law. What the transition costs if you complete around the turn of the year is in the first-time buyer exemption in 2027.

Count the whole property, including its appurtenances such as the garden and the shed. With ground lease the calculation can include additional elements. Ask your notaris which value they use for the exemption.

When you buy together the exemption is applied per person, but the value limit is not halved. The entire property has to fall within the limit.

If you are considering postponing until after the turn of the year, compare the additional costs in the first-time buyer exemption in 2027 as well.

You are going to live there yourself

The home has to become your main residence for a longer period. Letting it out, a second home or a holiday home do not fall under the same application.

The notaris processes the declaration and the tax at the transfer. Supply the right details before the appointment, and ask for confirmation in any unusual situation.

The other purchase costs remain

Without the exemption a buyer who is going to live in the home pays 2%. On a home exactly at the limit of €555,000, that comes to €11,100.

Even with the exemption you pay the notaris, the mortgage advice and the valuation. A survey, a buying agent and your own contribution above the mortgage can come on top.

Work out your own money item by item. An exemption does not mean you can buy without savings.

What to do now

• work out your age on the date of transfer, not on the day you sign the purchase agreement
• check that the value of the whole property stays under the limit, including when you buy together
• put the transfer date to your notaris and your agent before you sign