In this guide
If you are under 35 and plan to buy a home in the Netherlands, the value limit for paying no transfer tax (overdrachtsbelasting) goes up on 1 January 2027. The limit rises from €555,000 to €615,000. This is already fixed in a regulation published in the Staatscourant on 24 December 2025, so it does not depend on new votes in parliament.
The starters’ exemption (startersvrijstelling) works the same way for expats as for Dutch buyers. According to the Belastingdienst you qualify once, if you are at least 18 and under 35, you have not used the exemption before, and you will live in the home yourself for a longer period. The home’s market value, including a garage or shed, must stay under the limit. What counts is the moment you sign the deed of transfer at the notary. If you do not qualify, you pay 2% on a home you live in yourself.
There is a second change, but it is only a plan. The government proposes to cut the rate for homes you do not live in yourself, such as rental and holiday homes, from 8% to 7% on 1 January 2027 (Business.gov.nl and Ondernemersplein). Both houses of parliament still have to decide.
What does this mean for you?
Say you are 31 and buy a €590,000 apartment. If you sign at the notary in December 2026, the home is above the €555,000 limit and you pay 2%: €11,800. If you sign on or after 1 January 2027, it is under €615,000 and you pay nothing. Under €555,000 nothing changes for you. If you turn 35 before January, waiting does not help, because you must be under 35 on the day you sign.
What can you do now?
- Check your planned transfer date with your seller and notary. Read our guide to buying a house as an expat for the steps and other costs.
- Ask a broker what you can borrow; see our comparison of mortgage brokers for expats and how much you can borrow.
- Collect quotes for the notary, valuation and survey early, because the mortgage does not cover these costs.