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New Tax Rules in the Dutch Housing Market

A brief overview of the new housing taxes in the Netherlands starting from 1 January 2021

1. Starter's exemption from transfer tax:

Starters on the housing market are exempt from transfer tax under certain conditions. To do this, they must be 18 to 35 years old, obtain a right to a house, and use the house as their main residence other than temporarily.

Please note, from April 1, 2021, the additional condition applies that the home may not be more expensive than € 400,000.
The exemption may also not have been used before. Whether the conditions are met is assessed when the notarial deed of delivery is executed.
There is a transitional arrangement for buyers who bought a home before 1 January 2021. If they meet all the conditions, they can apply the exemption for a subsequent purchase.

Pile of Books

2. Reduced transfer tax rate:

The reduced transfer tax rate of 2% only applies to natural persons who buy a house and use it as their main residence other than temporarily. Immediately before the acquisition, the acquirer must declare in writing that this is the intention. 

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3. General rate transfer tax

The general transfer tax rate will increase from 6% to 8%. This rate applies to all non-residence and to residences that are not used or only temporarily used by the acquirer as a principal residence, for example, a BV, housing association, and private investors

 

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