Transfer tax in 2026: rates, exemptions and exceptions
You've placed a bid, the purchase agreement is signed, and the keys are almost yours. But there's still one cost on the list: transfer tax. What exactly do you pay, when do you pay nothing, and how does it work when you buy together? In 2026, three rates apply. We'll explain it all.
Three rates in 2026
Transfer tax is due the moment the notary officially registers the property in your name. The rate depends on who you are and what you plan to do with the property.
0% — first-time buyer exemption
Are you between 18 and 35, buying a home worth up to € 555,000, and planning to live there yourself? Then you pay no transfer tax. This exemption can only be used once.
2% — primary residence
Are you buying a home to live in yourself but don't qualify for the first-time buyer exemption? Then you pay 2% of the purchase price. This applies to move-up buyers and buyers aged 35 or older.
8% — second home or rental
Not planning to live in the property yourself? Then the higher rate of 8% applies. As of 1 January 2026, this rate was reduced from the previous 10.4%.
For other real estate — such as separate plots of land, standalone garage boxes, and commercial properties — a rate of 10.4% applies.
First-time buyer exemption: save up to € 11,100
As a first-time buyer, you can save significantly. On a property worth € 555,000, the exemption saves you exactly € 11,100 — money you can put towards furnishing your home or paying off your mortgage faster.
You qualify for the first-time buyer exemption if you meet all of the following conditions:
- You are 18 years of age or older, but not yet 35 on the date the notarial deed is signed
- You will live in the property yourself as your primary residence
- The purchase price is no higher than € 555,000 (2026 threshold)
- You have not used the exemption before
- You submit a written declaration to the notary
Pay close attention to the threshold: buying for € 555,001? Then you pay 2% on the full purchase price — not just the amount above the limit. There is no partial exemption.
Not your first home, but still under 35?
The exemption is officially called the "starter's exemption," but it doesn't have to be your first property. As long as you haven't used the exemption before, meet the age requirement, and will live in the property yourself, you qualify.
When do you pay 2% transfer tax?
The 2% rate is the standard rate for buyers who will live in the property themselves but do not qualify for the first-time buyer exemption. This applies in three situations:
- You are 35 years of age or older and buying a home to live in yourself
- You are under 35, but the purchase price exceeds € 555,000
- You are under 35, but you have already used the first-time buyer exemption before
Buying a home for € 350,000 and not qualifying for the exemption? Then you pay € 7,000 in transfer tax. Factor this into your calculation of the buyer's costs. Transfer tax cannot be included in your mortgage.
Moving up? Keep the extra costs in mind.
Selling your current home and buying a new one? You'll pay 2% transfer tax on the new property. The equity you bring from your existing home can be used to cover these costs. We're happy to help you work out the smartest approach.
One of you is 35 or older? Here's how buying together works.
Buying together and one of you is under 35 while the other is 35 or older? The exemption works per buyer. The younger partner pays 0% on their share. The older partner pays 2% on their share of the purchase price.
A concrete example: you buy a property together for € 400,000, each owning 50%. The younger partner pays € 0 thanks to the exemption. The older partner pays € 4,000 (2% on € 200,000).
Want to know exactly how this works out for your situation? We're happy to calculate it for you.
When do you pay 8%?
The 8% rate applies to all situations where the property will not become your primary residence. This includes:
- A second home or holiday property
- A property you intend to rent out to others
- A property parents buy for a child who is studying
- A property purchased in the name of your company or limited liability company
As of 2026, this rate was reduced from 10.4% to 8% for residential properties. For other real estate — such as standalone garage boxes and commercial properties — the 10.4% rate still applies.
How do you apply for the first-time buyer exemption?
- Check whether you meet the conditions
Age, property value, owner-occupancy, and prior use. Not sure? We'll help you check. - Inform your notary in time
Let the notary know from your first contact that you want to use the exemption. They will include the required declaration in the deed. - Sign the declaration before the transfer
You confirm in writing that you will live in the property yourself. Without this declaration at the notary, the exemption lapses. - Move in yourself
The Dutch Tax Authority checks afterwards whether you actually moved into the property. Renting it out immediately after purchase? The exemption may be reclaimed.
Transfer tax is part of the buyer's costs
Transfer tax is the largest item within the buyer's costs. As a move-up buyer, you pay not only 2% transfer tax but also notary fees for the transfer deed, mortgage deed, valuation costs, and potentially advisory fees. As a first-time buyer who qualifies for the exemption, your total buyer's costs will be considerably lower.
In every advisory meeting, we give you a clear overview of all the costs you can expect. No surprises afterwards.
All buyer's costs at a glance Mortgage advice for first-time buyers
Frequently asked questions about transfer tax
How much transfer tax do I pay in 2026?
In 2026, three rates apply: 0% for first-time buyers (property value up to € 555,000, aged 18–35, living in the property yourself), 2% for owner-occupancy without the first-time buyer exemption, and 8% if you are not going to live in the property yourself. For other real estate, a rate of 10.4% applies.
Up to what amount does the first-time buyer exemption apply in 2026?
In 2026, the first-time buyer exemption applies to properties with a purchase price up to and including € 555,000. Is the purchase price one euro higher? Then the exemption does not apply at all, and you pay 2% on the full purchase price.
Can I use the first-time buyer exemption if I have already bought a home before?
Yes, you can. The name "first-time buyer exemption" is a little misleading. What matters is not whether you have previously owned a property, but whether you have used the exemption before. If you haven't, you are between 18 and 35, and you meet the other conditions, you qualify.
When do I pay the transfer tax?
Transfer tax is due on the day of the notarial transfer — the so-called deed of delivery. The notary automatically includes this amount in the settlement statement. You don't need to arrange anything separately with the Dutch Tax Authority.
My partner is 35 and I am 33. Do we still get the exemption?
Partially. The exemption works per buyer. You pay 0% on your share of the property. Your partner pays 2% on their share. On a property worth € 400,000 (50% each), you save € 4,000 this way.
I am buying a property for my child. Which rate applies?
If you buy the property and you are not going to live there yourself, you pay 8%. Your child pays rent to you, so the property does not become your primary residence. Another option is for your child to buy the property themselves, with you lending the money through a family mortgage. In that case, your child may still be able to use the first-time buyer exemption.
Not sure whether you qualify for the exemption?
We'll look at your situation together. Whether you're a first-time buyer, moving up, or buying jointly with a partner of a different age — a short conversation gives you clarity straight away.