Buying a house in 2026 or 2027: how much transfer tax will you pay?

• 0%: first-time buyer exemption, provided you meet all the conditions.
• 2%: for a property in which you intend to live yourself on a long-term basis.
• 8%: in 2026 for a second home, holiday home or rental property.
• 7%: from 2027 onwards for a second home, holiday home or rental property.
• 10.4%: for business premises and other non-residential properties.

If you’re at least 18 but younger than 35 years old at the time of transfer of an existing property, you may be able to use the one-off first-time buyer exemption in 2026. You must intend to live in the property yourself on a long-term basis and the property may not be worth more than €555,000. The date on which you sign the transfer deed before the notary determines whether you meet the age and property value conditions.

The name is a little misleading, as it doesn’t have to be your first home purchase; you just mustn’t have used the exemption before. If you’re looking to buy a home together with your partner, each buyer is assessed individually to determine whether the conditions have been met. For example, a 34-year-old buyer can get an exemption on their share, while a 36-year-old buyer pays 2% on their share.

Please note: the limit applies to the entire property, including things like the garden, a shed and a garage. If the property is worth more than €555,000, the exemption will cease to apply entirely and you’ll pay 2% on your share of the total value.

If the property will be your main residence for an extended period, the rate is usually 2%. When the property is transferred, you must declare to the notary that you intend to live there on a long-term basis. To do this, you must submit the ‘declaration form for the lower rate of property transfer tax (‘verklaring overdrachtsbelasting laag tarief (2%)’)’ to the notary before the transfer takes place.

For example, the 2% rate applies to buyers aged 35 and over and younger buyers who have already used the first-time buyer exemption. Even if the property value is greater than the exemption threshold, you’ll pay 2% as long as you live there yourself.

If you’re buying a second home, a holiday home or a home for rental purposes, you’ll pay 8% in 2026. This also applies if you’re buying a home for a child who is a student: after all, you’re the buyer, but you won’t be living there yourself.

A private limited company that purchases a property is also subject to this rate. This remains the case if you move into your private limited company’s property yourself, as you’re legally renting the property from the company. When making such a decision, you shouldn’t just consider transfer tax, but also financing, income tax, corporate income tax and Box 3.

For non-residential properties, the rate in 2026 is 10.4%. This includes offices, shops, business premises, undeveloped land or a standalone garage.

The situation is more complicated for mixed-use properties, such as a shop with a flat above it, as the intended use and actual features may result in different rates being applied to different parts of the property.

It’s been announced that the rate for properties you won’t be living in yourself will fall from 8% to 7% as of 1 January 2027. This is particularly interesting for a second home, a holiday home or a rental property.

The property value threshold for the first-time buyer exemption will also rise to €615,000 in 2027. If you meet the other conditions and the property value remains within that threshold, you may be able to benefit from the higher exemption.

Before making any final arrangements, determine whether the property is classified as a residential or non-residential property for tax purposes. Also specify who is buying, how the property will be used and when the transfer will take place. For first-time buyers and those purchasing a second home, holiday home or rental property, having the transfer take place in 2027 may be more cost-effective. Weigh up the savings against the purchase price, financing costs, rental income and the risk of delay.

The transfer tax depends on the type, use and value of the property. For landlords and buyers of a second home or holiday home, 2027 may be more attractive as the rate will fall from 8% to 7%. Have your situation assessed by a notary or tax adviser. Discuss your requirements and get detailed advice from one of our Coach advisers.

• Overview of the 2027 Tax Plan
• Prinsjesdag 2026: income tax measures 
• Buying a house in 2026 or 2027: how much transfer tax will you pay?
• Sustainability and the environment: what’s changing in 2027?
• Box 3 after Prinsjesdag: still a black box