Property
Netherlands — Property: Property Taxes
Dutch transfer tax is 2% for an owner-occupied home, 8% for other homes from 1 January 2026, and 10.4% for other property.
VerifiedGovernment / official sourceGovernment of the Netherlands — Real estate transfer tax ratesLast reviewed: 2026-10-23
Why this matters
Understanding property taxes in the Netherlands is essential for relocating individuals who plan to buy or own a home, as it affects their financial situation and budgeting.
Key facts
- A home you will live in yourself is taxed at 2% transfer tax.
- Homes not bought as a main residence, such as buy-to-let or holiday homes, drop from 10.4% to 8% from 1 January 2026.
- Other property such as commercial buildings and land is taxed at 10.4%.
- Acquiring shares in a company that owns real estate is taxed at 4%.
Steps
- Determine the type of property tax applicable to your home — Some municipalities in the Netherlands use the 'grondbelasting' system, while others use the 'grondheffing' system. The specific tax rate and amount will depend on the type of property and the municipality.
- Check the applicable tax rate and amount with the local authorities — Each municipality in the Netherlands has its own rules and regulations regarding property taxes. It is essential to contact the local authorities to determine the exact tax rate and amount applicable to your property.