Status on 12 October 2026. The government sent the 2027 Tax Plan to the Dutch parliament on Budget Day, 15 September 2026. The lower house plans to vote on 12 November 2026 and the senate around 16 December 2026. We update this article when parliament decides.
What is Dutch transfer tax?
When you buy a home or other property in the Netherlands, you pay a one-time tax on the price. This is the transfer tax, in Dutch "overdrachtsbelasting". The notary collects it at the transfer. The transfer is when the property becomes yours at the notary’s office.
The rate depends on what you buy and how you use it. A home you live in yourself has the lowest rate. A home you rent out or use as a second home has a higher rate. Buyers from abroad pay the same rates.
Buying Dutch property from abroad? See how foreign buyers buy privately or through a company, and which transfer tax applies.
The rates in 2026 and 2027
| What you buy | 2026 | 2027 |
|---|---|---|
| A home you live in yourself | 2% | 2% |
| Your first home, if you are under 35 and meet the conditions (starter exemption) | 0% | 0% |
| A home to rent out, a second home or a holiday home | 8% | 7% (proposal) |
| Business property, land or a separate garage | 10.4% | 10.4% |
You pay the rate on the purchase price. If you buy a garage together with the home, the garage has the rate of the home.
The transfer date sets the rate
You pay the rate of the year in which the notary transfers the property. If you sign the purchase contract in 2026 and the transfer is in January 2027, you pay 7%, as long as the proposal becomes law.
Agree the transfer date with the seller and the notary in advance. Agree in the contract what happens if the rate changes.
Examples
| Price | 8% (2026) | 7% (2027, proposal) | You save |
|---|---|---|---|
| €350,000 | €28,000 | €24,500 | €3,500 |
| €400,000 | €32,000 | €28,000 | €4,000 |
| €600,000 | €48,000 | €42,000 | €6,000 |
Compare this with what a later transfer means for you: the rent you receive later, the interest and the price the seller asks. Then you choose the best date.
Buy in your own name or through a Dutch company
If you buy more homes, compare buying in your own name with buying through a Dutch BV. A BV is a Dutch private limited company.
- In your own name. The home falls in box 3, the Dutch tax on wealth. This also applies when you live abroad. You pay 36% on a return the law assumes. Read more on box 3 in 2027.
- Through a BV. The BV pays corporate tax on its real profit: 19% up to €200,000 and 25.8% above. You pay personal tax when the BV pays out profit to you.
The best choice depends on the number of homes, the financing and what you plan to do with the rent. You can set up a Dutch BV from abroad with a power of attorney. See Dutch BV incorporation.
How we help
We calculate what the purchase costs with a transfer in 2026 or in 2027. You also see the comparison between buying in your own name and buying through a BV, with the tax per year. Your first advice is free.
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Sources: 2027 Tax Plan and the rates of the Dutch tax authority.