What is the transfer tax rate in the Netherlands?

For a home you will live in yourself the rate is 2% of the purchase value. For investors, second homes and non-residential property the general rate is 10.4%. Qualifying first-time buyers can pay 0% under the startersvrijstelling exemption.

Who qualifies for the 0% first-home exemption?

Buyers aged 18 to 34 (under 35) who have not used the exemption before and will live in the home themselves, provided the home value is at or below the cap of about EUR 510,000. The exemption can be used only once in a lifetime.

What happens if the home is above the first-home value cap?

The exemption is a cliff, not a slice. If the value exceeds the cap, the exemption is lost entirely and the 2% owner-occupier rate applies to the full purchase price, not just the amount above the cap.

How is the transfer tax calculated?

It is a flat percentage of the purchase value with no brackets or tiers. The tool multiplies the price by the rate for your buyer type, so 2% on a EUR 400,000 owner-occupied home is EUR 8,000.

Are notary and other fees included?

No. Transfer tax is only one cost. Notary fees, valuation, mortgage advice and the land-registry entry are separate, and these buying costs generally have to be paid from your own funds rather than the mortgage.

Netherlands Stamp Duty / Transfer Tax Calculator

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A Netherlands stamp duty calculator for property transfer tax — overdrachtsbelasting. Dutch transfer tax is a flat percentage of the purchase value, and the rate depends entirely on who is buying and why: owner-occupiers pay 2%, investors pay 10.4%, and qualifying first-time buyers pay 0%.

How it works

The tax is a flat rate on the purchase value, with no brackets:

transfer tax = purchase value * rate

The rate is chosen by buyer type:

Owner-occupier (you will live there): 2%.
First-time buyer (startersvrijstelling): 0%, but only if you are aged 18-34, have not used the exemption before, and the value is at or below the cap of about EUR 510,000.
Investor / second home / non-residential: 10.4%.

The first-home exemption is a cliff: above the value cap it is lost entirely and the full 2% applies to the whole price. The tool checks both the age range and the cap, and warns you if either disqualifies the exemption.

Example and notes

A first-time buyer aged 30 purchasing a EUR 400,000 home pays 0 — the exemption applies. The same home bought by an owner-occupier who has used the exemption before costs EUR 8,000 at 2%. As a buy-to-let, the 10.4% rate makes it EUR 41,600.

Transfer tax is one cost among several. Notary, valuation, mortgage-advice and land-registry fees are separate, and the first-home exemption can be used only once. Confirm the current cap and rates with the Belastingdienst.