Startersvrijstelling: the first-time buyer exemption (2026)
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 €450,000 home that saves €9,000. You can only use it once, and there is no floor-area rule; only the value cap and your age decide it.
Who qualifies in 2026
You must be at least 18 and not yet 35 on the transfer date, buy a home you will live in as your main residence, and not have used the exemption before. The property value must be €555,000 or less — one euro over and the whole exemption is lost, so it's a hard cliff, not a taper.
Both buyers must qualify for the full benefit: if one partner is 36, only the qualifying partner's share is exempt in practice, so check your split with the notary.
How much it saves
The exemption removes the 2% overdrachtsbelasting. Multiply your price by 2%: a €400,000 home saves €8,000, a €550,000 home saves €11,000. That cash stays in your pocket on day one, which is exactly when buying costs bite hardest.