Overdrachtsbelasting: Dutch transfer tax (2026)
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 other home you'll live in yourself, and 8% for a second home, holiday home or buy-to-let. The buyer pays it, and it is never tax-deductible.
The three rates
0% — startersvrijstelling, for 18–34 first-time owner-occupiers up to €555,000. 2% — the standard rate for a main residence. 8% — for anything you won't live in yourself: a second home, holiday home, or rental. New-build bought from a developer is charged VAT (BTW) instead, not transfer tax.
What it costs
At 2%, a €400,000 home costs €8,000 in transfer tax; at 8%, €32,000. It's due at the notary on completion and can't be added to the mortgage as deductible interest — budget it as cash.