Netherlands property guide
Netherlands: overdrachtsbelasting when you buy a woning
The Belastingdienst page states the 2026 overdrachtsbelasting rates for a home you live in, a home you do not use as your main residence, and other immovable property. Kadaster is a different check.
By MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED, operator of MarkMyProperty. Head office: Delhi NCR, India. Updated . This page does not score listings.
Coverage: The Netherlands. The Belastingdienst rate page for overdrachtsbelasting, fetched on 2 November 2026. The rates are that page’s 2026 column. They are not the Kadaster ownership guide.
The word buyers type is overdrachtsbelasting
On 2 November 2026, the Belastingdienst page on the rate of overdrachtsbelasting was fetched. It says the rate is 2 percent for the home in which the buyer will live for a longer period and for which the starters’ exemption does not apply. It is 8 percent for a home in which the buyer will not live for a longer period, and it gives as examples a second home, a holiday home, a home for rent, and a garage bought at the same time as the home. It is 10.4 percent for all other immovable property, such as parcels of undeveloped land, business premises, and a garage by the house that is not bought together with the home.
The same page prints a table. For 2026 it states 2 percent for your own home in which you live, 0 percent for an own home for starters under 35 who live in the home if all conditions are met, 8 percent for a home you do not use as your main residence, and 10.4 percent for property that is not a home. It says that from 2026 the 8 percent rate applies to a home you do not use as your main residence. The page does not itself print the starters’ conditions, and it does not calculate a sample purchase.
This tax is not a Kadaster extract
MarkMyProperty is operated by MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED. Head office: Delhi NCR, India. It charges no platform brokerage commission. A pin, a user-drawn outline, or a contact reveal does not establish title or ownership.
Those sentences are that Belastingdienst page. They are not the Kadaster ownership and mortgage guide, which was not rewritten. A pin or a contact reveal does not establish title, and an asking price is not the value on which the notary calculates this tax. This page does not set out a return.
Sources and further reading
Frequently asked questions
What 2026 rate does the Belastingdienst page state for a home you will live in?
2 percent, unless the starters’ exemption applies. The table states 0 percent for starters under 35 who live in the home, if all conditions are met.
What rate does that page state for a home you will not use as your main residence?
The 2026 column states 8 percent, for example a second home, a holiday home, or a home for rent.
Does a pin on a Netherlands listing prove ownership or set this tax?
No. A pin, an outline, or a contact reveal does not establish title or ownership.