Property transfer tax on second homes lowered to 8% in 2026
If you buy a property that won’t be used as your primary residence, such as a holiday home or second home to rent out, you’ll pay 8% property transfer tax in 2026. In 2025, the rate was 10.4%. This cut aims to increase the supply of rental properties.
When do you pay property transfer tax?
You pay property transfer tax if you buy existing real estate in the Netherlands. The transfer tax rate depends on the type of real estate.
If you’re buying new-build real estate, there’s an exemption, so you won’t have to pay property transfer tax.
Property transfer tax: a question of primary residence
Property transfers are taxed at a rate of 0%, 2%, 8% or 10.4%. The rate you pay depends on your situation, and on whether or not the property is your primary residence.
0% property transfer tax for first-time buyers
If you’re aged between 18 and 35, you qualify for a first-time buyer exemption if you purchase a property as your primary residence. You can claim the exemption once to avoid paying property transfer tax. However, this is subject to a number of conditions:
- The value of the home must be no more than €555,000 (2026). If the value of the home is higher, the entire amount is taxed at 2%.
- You must live in the home yourself.
- You must not have previously claimed the first-time buyer exemption.
2% property transfer tax on primary residence
If you buy a home in the Netherlands as your primary residence and live in it yourself, the property transfer tax rate is 2%.
- If you buy a garage or any other real estate belonging to this home at the same time, the transfer tax rate for this additional real estate will also be 2%.
8% property transfer tax on second homes
If you buy real estate that you don’t use as your primary residence, the property transfer tax rate is 8%. It doesn’t matter whether it’s residential real estate, a holiday home or another type of real estate. The number of homes you own is also irrelevant.
- From 2026, you’ll pay 8% property transfer tax on homes that aren’t your primary residence.
- The property transfer tax on any other real estate will stay at 10.4% in 2026.
‘Unforeseen circumstances’ rule: lower or zero property transfer tax
The 2% rate applies only if the real estate you buy will be your primary residence. However, unforeseen circumstances might change how the real estate is used. The law takes this into account. If the real estate is destroyed by fire, for example, or if a buyer dies, divorces, changes job or emigrates.
In such cases, you may still be able to claim the 2% rate or exemption from property transfer tax even if you haven’t used the real estate as your primary residence.
Transfer tax on second homes outside the Netherlands
If you buy a holiday home or second home outside the Netherlands, the Dutch transfer tax rules don’t apply. In this case, the purchase is governed by the legislation of the country where the real estate is located.
Ask us about buying a second home
Before buying a second home or holiday home, be sure to seek advice from your tax adviser, estate agent or notary. If you’d like to discuss your options for buying a second home or holiday home, please get in touch with our helpful advisers for a free consultation with no strings attached.
