Transfer tax when you are new to the Netherlands

As an international you may well pay transfer tax on a Dutch home. If you are going to live in it yourself for a longer period, the rate in 2026 is usually 2%. On €400,000 that is €8,000.

The first-time buyer exemption can take that amount away if you meet all the conditions. Being new to the Netherlands is not in itself one of them.

Check the four conditions

The tax is calculated on the purchase price, or on the market value if that is higher. That amount is called the basis. You pay it from your own money, because the mortgage runs to at most 100% of the value of the home and this falls outside it.

For the first-time buyer exemption in 2026 you have to meet four conditions:

• you are of age and under 35 at the relevant moment of transfer
• you are going to live there yourself for a longer period
• you have not used the exemption before
• the whole property is worth no more than €555,000

The limit applies to the whole property. The notaris checks the declaration and processes the tax. The full conditions are in the first-time buyer exemption.

A home you owned abroad

The scheme asks whether you used this exemption before. That is not the same question as whether you ever owned a home. Tell the notaris your history, so the distinction is assessed properly.

Buying together

The exemption is assessed per buyer, on the share each of you acquires. If your partner is 36 and you are 30, your partner pays 2% on their share. If you meet all the conditions, you can use the exemption on yours. The value limit of €555,000 is still tested on the whole property in 2026, not on your half.

Have the notaris work out the tax per buyer on the basis of the ownership shares in the deed. The conditions are assessed per person. The value limit is not halved.

Set money aside

If you are not going to live there yourself, for instance when letting, the rate in 2026 is 8%. That was 10.4% in 2025. For non-residential property it stays 10.4% in 2026.

The transfer tax comes on top of the other purchase costs. Work those out with your own money when buying a house and allow for paying before the notaris appointment.

With letting, a second home, ground lease or a transfer in a different year, other rules can apply. Have the notaris confirm the rate and the basis that apply to you before you budget without tax.

What to do now

The amounts apply to transfers in 2026. Is your transfer date in 2027? Ask your notaris which limit applies then.

• look up the date of your deed of transfer, because that sets the rate
• put any earlier home ownership abroad to the tax authority or your adviser
• if you are buying together, work out per person what applies