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Erfpacht: Dutch ground lease (2026)

In short

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 canon. It's common in Amsterdam and parts of other cities. The canon can be paid yearly, or bought off (afgekocht) for a set period or in perpetuity (eeuwigdurend). An unpaid canon is a real recurring cost that renting avoids and that lowers what a lender will finance.

How the canon works

If the ground lease isn't bought off, you pay an annual canon that is periodically reset — sometimes sharply — based on land value. If it is bought off for the current period, you owe nothing until that period ends; if it's eeuwigdurend afgekocht (bought off forever), you never pay canon again. Always check the deed to see exactly what you're buying.

Amsterdam is the big case: most of the city is on municipal erfpacht, and the switch to a perpetual system (eeuwigdurende erfpacht) means the terms vary a lot by property and by when the owner made the switch.

What it means for buying vs renting

A live canon is a cost only owners carry, so add the annual amount in the calculator — it eats into the case for buying. A property with the canon bought off in perpetuity behaves like freehold for the maths. Either way, know the status before you bid: it changes both your monthly cost and your resale value.

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Frequently asked

What is the canon?
The annual fee you pay to lease the land under an erfpacht property. It can be reset periodically, or bought off for a period or forever.
Is erfpacht only in Amsterdam?
It's most widespread in Amsterdam, but also appears in parts of other cities and in some new-build developments (e.g. Almere, IJburg). Always check the deed.
Does erfpacht affect my mortgage?
Yes. A live canon reduces how much a lender will finance and lowers resale appeal. A perpetual buy-off removes that drag.

Related guides

Startersvrijstelling: the first-time buyer exemptionOverdrachtsbelasting: Dutch transfer taxKosten koper (k.k.): the real cost of buyingHypotheekrenteaftrek: mortgage interest reliefNHG: the National Mortgage GuaranteeBox 3: Dutch wealth taxEigenwoningforfait: the home-ownership levyWOZ value: the municipal valuationOZB: municipal property taxVvE: the owners' associationMortgage types: annuity, linear, interest-onlyWet Hillen: relief for a small or paid-off mortgageAankoopmakelaar: the buyer's agent
© 2026 Expatool · Educational, not financial or tax advice · 2026 Dutch tax rules.