Transfer Tax Calculator
Calculate Dutch property transfer tax (overdrachtsbelasting) for 2026. Includes starter exemption and 2% vs 10.4% rates.
Tax year 2026 · reviewed June 2026
Last reviewed: Tax year 2026, reviewed in June 2026Official sources: Belastingdienst - income taxRead our methodology
Frequently asked questions
Quickly find answers to common questions
When do I not have to pay transfer tax?+
You may not have to pay transfer tax if you qualify for the starter exemption: you are between 18-34 years old, buying your first home as a primary residence, and the property value is below €555,000 (2026).
How does the starter exemption work exactly?+
If you meet all requirements (age 18-34, first home, own residence, value under limit), you pay no transfer tax. You can only use this exemption once in your lifetime.
Do I pay 2% or 8% for a second home?+
A vacation home or second residence that you do not use as your primary residence is taxed at 8%. Only your main residence qualifies for the 2% rate.
How does transfer tax work when buying together?+
Each buyer pays tax on their share of the property. If one buyer qualifies for the starter exemption and the other does not, only the qualifying buyer gets the exemption on their share.
Does the value limit apply to the whole house or per person?+
The value limit (€555,000 in 2026) applies to the entire property, not per buyer. If the property value is above the limit, no one qualifies for the starter exemption (even if buying with multiple people).
What if I previously used the starter exemption but the purchase fell through?+
If you applied the starter exemption but the property purchase was ultimately not completed (e.g., due to financing issues), the exemption is generally not considered "used." You may still be able to use it for a future purchase. However, consult with a notary or tax advisor to confirm your specific situation.
How does the 8% rate apply to commercial property?+
The 8% rate applies to non-residential property, including commercial buildings, office spaces, industrial buildings, and land not intended for residential use. This rate can also apply to residential property purchased for investment purposes (not as your own home).
How much transfer tax (overdrachtsbelasting) do I pay in 2026?+
Transfer tax rates in 2026 are: no transfer tax for eligible first-time buyers aged 18-34 (up to €555,000), 2% for own-home purchases, and 8% for investment properties and commercial real estate.
Still have questions?