🇳🇱 Netherlands

Property Taxes and Buying Costs in Netherlands

Budget 3–11% on top of the price for a resale apartment. On a 60 m² apartment in Amsterdam (about €510,000) that is roughly €15,300–€56,100.

Costs when you buy

Transfer tax (overdrachtsbelasting)
8% for homes not used as your main residence (since 1 January 2026, down from 10.4%); 2% for owner-occupiers
Buyers aged 18–34 can be exempt once for a main residence up to €555,000 (2026).
VAT on new builds
21%, included in the price; no transfer tax
Notary (transfer and mortgage deed)
approx. €1,500–3,000
Valuation, mortgage advice and buyer's agent
Often €3,000–6,000 in total

Costs while you own

Municipal property tax (OZB)
approx. 0.04–0.2% of WOZ value a year
Box 3 tax for non-residents
Deemed return of 6.00% (2026) on net value of Dutch property, taxed at 36%

Tax on rental income

Non-residents are taxed on Dutch rental property in Box 3 on a deemed return on its value (not actual rent), at 36%; a counter-evidence rule allows the actual return to be used.

Frequently Asked Questions

What taxes do you pay when buying property in Netherlands?↓
Transfer tax (overdrachtsbelasting): 8% for homes not used as your main residence (since 1 January 2026, down from 10.4%); 2% for owner-occupiers. VAT on new builds: 21%, included in the price; no transfer tax. Notary (transfer and mortgage deed): approx. €1,500–3,000. Valuation, mortgage advice and buyer's agent: Often €3,000–6,000 in total.
What are total closing costs in Netherlands?↓
Typically 3–11% of the purchase price for a resale apartment.
How is rental income taxed in Netherlands for non-residents?↓
Non-residents are taxed on Dutch rental property in Box 3 on a deemed return on its value (not actual rent), at 36%; a counter-evidence rule allows the actual return to be used.
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Property prices in Netherlands →Apartments for sale in Netherlands →Rental yield calculator →

Last reviewed 2026-10. General information, not tax or legal advice: rates change and often depend on region and buyer status, so confirm with a local notary, lawyer or tax adviser. Sources: Loyens & Loeff: Prinsjesdag 2025 (transfer tax 8% from 2026), SRA: Box 3 percentages 2026.