Guides
Plain-language explainers for every Dutch home-buying cost and tax the calculator counts.
Startersvrijstelling: the first-time buyer exemption
If you are 18–34, buying your first home to live in yourself, and the home is worth €555,000 or less, you pay 0% transfer tax instead of 2% — the startersvrijstelling. On a €450…
Overdrachtsbelasting: Dutch transfer tax
Overdrachtsbelasting is the tax you pay when you buy an existing Dutch property. In 2026 the rate is 0% for first-time buyers aged 18–34 on homes up to €555,000, 2% for any othe…
Kosten koper (k.k.): the real cost of buying
"Kosten koper" (k.k.) means the buyer pays the purchase costs on top of the asking price — typically 4–6% in total: 2% transfer tax (0% for starters), notary fees for the transf…
Hypotheekrenteaftrek: mortgage interest relief
Hypotheekrenteaftrek lets you deduct the mortgage interest on your main home from taxable income, at a maximum rate of 37.56% in 2026. It requires an annuity or linear mortgage…
NHG: the National Mortgage Guarantee
NHG (Nationale Hypotheek Garantie) is a government-backed guarantee available on mortgages up to €470,000 in 2026. You pay a one-off premium of 0.4% of the loan, and in return y…
Box 3: Dutch wealth tax
Box 3 taxes your savings and investments — not your income from them — at 36% on a deemed return in 2026 (about 6% for investments), on the value above a tax-free allowance of €…
Eigenwoningforfait: the home-ownership levy
The eigenwoningforfait is a notional "income" the tax office adds to your Box 1 income simply for owning the home you live in. In 2026 it is 0.35% of the WOZ value for homes up…
Erfpacht: Dutch ground lease
With erfpacht (ground lease) you own the building but not the land underneath — you lease the land from the municipality or a private owner and pay an annual fee called the cano…
WOZ value: the municipal valuation
The WOZ value (WOZ-waarde) is the value your municipality assigns to your property each year under the Wet waardering onroerende zaken. It's the basis for several taxes: the OZB…
OZB: municipal property tax
OZB (onroerendezaakbelasting) is the annual property tax your municipality charges owners, calculated as a percentage of the WOZ value. The rate varies by municipality — roughly…
VvE: the owners' association
A VvE (Vereniging van Eigenaren) is the owners' association every apartment owner in the Netherlands automatically belongs to. Your monthly contribution (bijdrage) funds shared…
Mortgage types: annuity, linear, interest-only
Dutch mortgages come in three forms. An annuity mortgage (annuïteit) has equal monthly payments — mostly interest early, mostly principal later. A linear mortgage (lineair) repa…
Wet Hillen: relief for a small or paid-off mortgage
The Wet Hillen (aftrek wegens geen of geringe eigenwoningschuld) protects owners whose mortgage is small or fully repaid. Normally the eigenwoningforfait adds to your taxable in…
Aankoopmakelaar: the buyer's agent
An aankoopmakelaar is a buying agent who represents you, not the seller. They find and value homes, advise your bid and negotiate. Fees are typically around 1% of the purchase p…