To stimulate the rental housing market, the acting government in the Netherlands has decided to reduce the property transfer tax rate from 10.4% to 8%, effective from 1 January 2026. This new rate applies to homes that are not used as primary residences. For homes that are used as primary residences, the existing 2% property transfer tax rate or the starter exemption, a property transfer tax exemption for young first-time buyers, will continue to apply.
An overview of the changes
As of 1 january 2026, the following rates will apply:
- 0% in the case of an exemption, such as the starter exemption for individuals under the age of 35 and for a maximum purchase price of €555,000 in 2026;
- 2% if the purchased property serves as the buyer’s main residence;
- 8% for other properties, such as holiday homes or investment properties;
- 10,4% for all other acquisitions, such as commercial properties.
What are the consequences?
From 1 January 2026, purchasing a holiday home or a property intended for rental will be more attractive. If you have any questions about the implementation of this tax change or require assistance with purchasing your new (holiday) home in the Netherlands, our advisers will be happy to help. Fill in our contact form and we will get back to you as soon as possible.
