From 1 January 2026, the maximum purchase price to qualify for the Dutch transfer tax exemption for first-time buyers will increase from €525,000 to €555,000. This change could make a significant difference for expats looking to buy their first home in the Netherlands. Here’s what it means in practice.
What Is the First-Time Buyer Exemption?
Normally, buyers in the Netherlands pay 2% transfer tax (overdrachtsbelasting) on the purchase price of a home.
If you’re buying your first property, are between 18 and 35 years old, and will live in the property yourself, you may qualify for a one-time exemption, meaning you pay 0% transfer tax.
This rule has been in place since 2021, and the price limit is updated annually.
What Will Change in 2026?
|
Year |
Max. property value for exemption |
Transfer tax rate (if eligible) |
|---|---|---|
|
2025 |
€525,000 |
0% |
|
2026 |
€555,000 |
0% |
Everything else, age limit, first-time status, and occupancy requirement, stays the same.
Important Notes for Expats
1. Transfer Date Determines Eligibility
The key date is not when you sign the purchase agreement, but when the property is officially transferred at the notary.
If the notary appointment is in 2026, the new €555,000 limit applies, even if you signed the deal in 2025.
2. Tax Authority Uses the Highest Value
The tax office looks at whichever is higher: the purchase price or the market valuation (appraisal). If the appraisal exceeds €555,000, you may not qualify for the exemption, even if you paid less.
3. You Must Live in the Property
You cannot use the exemption if the property is for rental or investment. It must become your main residence.
4. You Can Only Use It Once
The exemption is a one-time benefit. If you’ve used it before, you cannot claim it again, even if you didn’t take full advantage last time.
Example: How Much Can You Save?
-
Buying a home for €550,000 in 2026
-
If eligible, you save 2% → that’s €11,000 in transfer tax
-
If appraisal value is above €555,000 → no exemption → full tax applies
How to Make Use of This Change
-
Check your eligibility in advance with your advisor or agent
-
Time the transfer date carefully if you’re buying near the end of 2025
-
Make sure the appraised value stays under the limit, not just the asking price
-
Consider applying the tax savings toward renovation or furnishing
