Real estate transfer tax rates
The Dutch real estate transfer tax rates are: 2% for homes you will live in yourself. 10.4% for most other properties such as commercial buildings and land. And 4% for acquiring shares in a company that owns real estate.
If you acquire legal or economic ownership of real estate located in the Netherlands, you may have to pay real estate transfer tax. The rate depends on the type of property and how it will be used.
Real estate transfer tax on residential property
The 2% rate applies to homes you will occupy as your main residence, including parts of the home like a garden, garage, or shed. You must declare that you will live in the home yourself for a longer period when the notarial deed of transfer is signed, using the Declaration for low transfer tax rate.
If you are aged 18 to 35 and buying your first home to live in, you may qualify for a one-time exemption (0% rate) if the purchase price is below the legal limit:
- In 2025, the maximum purchase price to qualify is €525.000
- In 2026, the limit will increase to €555.000.
Real estate transfer tax on non-residential property
The 10.4% rate applies to commercial buildings, second homes, land and mixed-use property.
The 4% rate applies when acquiring shares in real estate companies.
Lower rate from 1 January 2026 for homes that are not purchased as a main residence
From 1 January 2026, the 10.4% rate will be lowered to 8% for homes that are not purchased as a main residence, such as buy-to-let properties or holiday homes.