Buyer's costs in the Netherlands: what do you pay when buying a home?
You have found a home you love. The asking price is clear — but what else do you pay on top of that? Kosten koper (buyer's costs, abbreviated k.k.) are the additional costs you as the buyer pay on top of the purchase price. In total, these can quickly add up to 4% to 6% of the purchase price. And yes: you pay them from your own savings, because you cannot include them in your mortgage.
We explain exactly what buyer's costs are, what you pay in 2026, and how to enter the buying process fully prepared.
What exactly are buyer's costs (kosten koper)?
When a home is listed "kosten koper", it means you as the buyer pay all costs associated with the transfer of ownership. The seller only covers their own estate agent. Everything else is your responsibility.
The biggest cost is the transfer tax (overdrachtsbelasting). On top of that, you pay notary fees, a valuation report and mortgage advice costs. Below you will find a complete overview of everything involved.
Overview: buyer's costs in the Netherlands in 2026
Buyer's costs consist of several components. Depending on your situation — first-time buyer, existing homeowner moving up, or investor — the total amount can differ significantly.
Fixed costs
- Transfer tax (overdrachtsbelasting): 0% (first-time buyer aged 18–34, property up to €555,000), 2% (owner-occupier), or 8% (investor / second home)
- Notary fees — deed of transfer: approx. €700 to €1,500
- Notary fees — mortgage deed: approx. €700 to €1,200
- Land registry costs: approx. €100 to €200
Additional costs
- Valuation report: approx. €500 to €800
- Mortgage advice and brokerage: depends on adviser and package
- Structural survey: approx. €300 to €600 (optional, but recommended)
- Buying agent: approx. €2,500 to €5,000 (optional)
- Bank guarantee or deposit: typically 10% of the purchase price as security
Want to know exactly what your buyer's costs will be? We are happy to calculate it for you.
What percentage are buyer's costs in 2026?
A question we hear often — and rightly so. The percentage depends on your situation:
- First-time buyer (aged 18–34, property up to €555,000): expect 2% to 3% of the purchase price. You pay no transfer tax.
- Owner-occupier moving up (2% transfer tax): expect 4% to 6% of the purchase price.
- Investor or second home (8% transfer tax): expect 10% to 12% of the purchase price.
Example: buying a home for €350,000 as an owner-occupier? You pay approximately €7,000 in transfer tax plus €3,000 to €6,000 in other costs. Total: easily €10,000 to €13,000 from your own pocket.
Paying buyer's costs: you need your own funds
Since 2018, you can borrow a maximum of 100% of the property value with a Dutch mortgage. Buyer's costs fall outside that limit. You always pay them from your own resources: savings, equity from a previous home, or a gift from family.
Don't have much savings? A family gift or a family mortgage (familiehypotheek) can sometimes be a solution. You can also check whether a starter loan (starterslening) is available in your municipality. We are happy to think through what is possible in your situation.
Which buyer's costs are tax-deductible?
Good news: part of the buyer's costs can be deducted from your Dutch income tax, because they are directly related to your mortgage. This applies to:
- Mortgage advice and brokerage fees
- Valuation costs (when the valuation is required by your mortgage lender)
- Notary fees for the mortgage deed (not the deed of transfer)
- Costs for a National Mortgage Guarantee (NHG)
Transfer tax and notary fees for the deed of transfer are not tax-deductible. Not sure what applies to your situation? We will clarify this during your advice session.
Buyer's costs as a first-time buyer: how the tax exemption works
Are you between 18 and 35 years old and buying a home worth up to €555,000? Then in 2026 you pay 0% transfer tax. On a home worth €350,000, that saves you as much as €7,000.
Conditions to qualify for the first-time buyer exemption:
- You are at least 18 and under 35 years old on the day of the notarial transfer
- You will live in the property yourself (no rental)
- You have never used this exemption before
- The property value does not exceed €555,000 in 2026
Buying together with a partner aged 35 or older? Then only your share qualifies for the exemption. You pay 2% transfer tax on half of the purchase price.
How the buying process works with Libero Financieel
- Introductory meeting
We get to know you: your goals, your financial situation and your wishes for a new home. Free and without obligation. - Calculate your maximum mortgage
We calculate your maximum mortgage and your expected buyer's costs — so you know exactly how much you can bid. - Bid with confidence
With our bid insurance, you are protected if the financing unexpectedly falls through. - Apply for your mortgage
We handle the complete application from offer to approval. Our digital client portal keeps you informed at every step. - Notary and key handover
The notary arranges the transfer and settles the buyer's costs. You get the keys.
Frequently asked questions about buyer's costs in the Netherlands
What are buyer's costs (kosten koper) in the Netherlands?
Kosten koper (k.k.) are all additional costs you pay as a buyer when purchasing a home in the Netherlands. They include transfer tax (overdrachtsbelasting), notary fees, valuation costs and mortgage advice fees. In 2026, these typically amount to 4% to 6% of the purchase price for owner-occupiers. First-time buyers under 35 often pay less, as they may qualify for an exemption from transfer tax.
What percentage are buyer's costs in 2026?
For buyers who will live in the property themselves, buyer's costs in 2026 range from 2% to 6% of the purchase price. First-time buyers under 35 purchasing a home up to €555,000 pay 0% transfer tax and therefore end up around 2% to 3%. Investors and buyers of a second home pay 8% transfer tax, bringing their total buyer's costs to 10% to 12% of the purchase price.
Can I include buyer's costs in my Dutch mortgage?
No, buyer's costs cannot be included in your mortgage in the Netherlands. Since 2018, you can borrow a maximum of 100% of the property value. Buyer's costs must always be paid from your own funds, such as savings or equity from a previous property. If your savings are limited, a family loan or a starter loan (starterslening) may help. We are happy to discuss the options in a personal advice session.
Which buyer's costs are tax-deductible in the Netherlands?
Part of the buyer's costs is tax-deductible in the Netherlands, specifically costs directly related to the mortgage: mortgage advice and brokerage fees, valuation costs (when required by your lender), notary fees for the mortgage deed, and any costs for a National Mortgage Guarantee (NHG). Transfer tax and notary fees for the deed of transfer are not tax-deductible.
Do first-time buyers pay no transfer tax in the Netherlands?
That is correct. If you are between 18 and 35 years old, buying a home worth up to €555,000 in 2026, you are going to live in the property yourself, and you have never used this exemption before, you pay 0% transfer tax. This can save you thousands of euros. If you meet all the conditions, the notary applies the exemption on your behalf with the Dutch Tax Authority. You do not need to arrange anything extra yourself.
What is the difference between kosten koper and vrij op naam?
With a "vrij op naam" (v.o.n.) property, the seller pays the transfer tax and notary fees for the deed of transfer. This is most common with new-build homes. With a "kosten koper" (k.k.) property, all those costs are for you as the buyer. Almost all existing homes are sold k.k. The difference can run into thousands of euros depending on the purchase price.
We calculate your buyer's costs for you
Buying a home is a big step. You want to know exactly where you stand — including all the costs involved. We sit down with you, explain everything clearly and make sure you start your mortgage journey fully prepared.
Online or at our office in Enschede: you choose what works best for you.