The rates from 2027
Status 18 August 2026. This page describes announced policy from the 2026 Spring Memorandum, the coalition agreement and open consultations. Parliament debates the 2027 Tax Plan package from Budget Day, Tuesday 15 September 2026; we update this page as decisions land.
| Situation | 2026 | 2027 (announced) |
|---|---|---|
| Own main residence | 2% | 2% |
| First-time buyer exemption (below the value cap) | 0% | 0% |
| Home for rental or second use | 8% | 7% |
| Commercial property and other real estate | 10.4% | 10.4% |
The moment of legal transfer at the notary sets the rate. Signing in 2026 and completing in January 2027 lands the purchase at 7%.
The timing arithmetic
On a €350,000 apartment the difference is €3,500; on a €600,000 house, €6,000. Against waiting stand the running monthly costs, the rate environment and the seller’s appetite. For buyers already searching this autumn, the completion date is the easiest lever: sign now, complete in the new year.
Private or through a BV
The 7% rate serves private buyers. Investors building a portfolio weigh the route through a BV (besloten vennootschap, the Dutch private limited company): rental profit falls under corporate income tax at 19% up to €200,000, financing sits inside the structure, and the shareholder can borrow up to €500,000 from the company for private purposes — including property. How that weighs against the new personal wealth tax arriving in 2028 is set out on box 3 towards 2028; the full pipeline of measures is on the 2027 Tax Plan preview.