Are you planning to buy a home in the Netherlands? The property value limit for the Dutch starter transfer tax exemption will increase from € 555,000 in 2026 to € 615,000 in 2027.
This means that more buyers aged 18 to 34 may qualify for a 0% transfer tax rate. On a property worth €600,000, this could save an eligible buyer € 12,000. The new €615,000 limit has been officially confirmed and applies to homes transferred at the notary from 1 January 2027. Let us explain.
What is the Dutch starter transfer tax exemption?
When you buy a home in the Netherlands to live in yourself, you normally pay 2% transfer tax, called overdrachtsbelasting. Buyers aged 18 to 34 may qualify for a one-time exemption. If you meet all the conditions, the transfer tax rate is 0%.
The scheme is often called the first-time buyer exemption. This name can be confusing. The property does not have to be your first home. You may still qualify if you have owned a property before, as long as you have never used the Dutch starter exemption.
What is the property value limit in 2026 and 2027?
For a transfer completed in 2026, the maximum property value is € 555,000.
For a transfer completed from 1 January 2027, the maximum property value will be € 615,000.
The increase was formally published by the Dutch Ministry of Finance in the Staatscourant. The transfer date determines which limit applies The relevant date is the day you become the legal owner by signing the notarial transfer deed.
The date on which you sign the purchase agreement does not determine the applicable limit.
For example:
• You sign the purchase agreement in November 2026 and complete the transfer in January 2027. The € 615,000 limit applies.
• You sign the purchase agreement in 2026 and complete the transfer in December 2026. The € 555,000 limit applies.
This can make the agreed completion date important when purchasing a property close to the exemption limit.
Who qualifies for the starter exemption?
You must meet all the following conditions:
• You are at least 18 and younger than 35 on the date of the notarial transfer.
• You will use the property as your main residence.
• You have not used the starter exemption before.
• The total market value of the property does not exceed the applicable limit.
• You sign the required declaration before the transfer.
Your notary normally arranges the declaration and includes it in the transfer documents.
Does the starter exemption apply to expat buyers?
Yes. Expat buyers are assessed under the same conditions as Dutch buyers.
Your nationality does not determine whether you qualify. What matters is your age, the value of the property, whether you will live there yourself and whether you have used the exemption before.
Previous ownership of a home does not automatically exclude you. You can still qualify if you have owned a property in the Netherlands or abroad, provided you meet all the conditions and have not used the Dutch exemption before.
How much can you save?
If you qualify, you do not pay the normal 2% transfer tax for an owner-occupied home.
Example 1: Transfer in 2026
Property value: € 550,000
Normal transfer tax at 2%: € 11,000
Transfer tax with the exemption: € 0
Example 2: Transfer in 2027
Property value: € 600,000
Normal transfer tax at 2%: € 12,000
Transfer tax with the exemption: € 0
Example 3: Property above the 2027 limit
Property value: € 620,000
Applicable limit: €615,000
Starter exemption: not available
Transfer tax for an owner-occupier at 2%: € 12,400
There is no partial exemption. If the property value is above the limit, the exemption does not apply.
What if you buy together with a partner?
The conditions are assessed for each buyer separately.
If one buyer qualifies and the other does not, the qualifying buyer can receive the exemption on their ownership share. The other buyer normally pays 2% transfer tax on their share if the property will be their main residence. The property value limit still applies to the full value of the home. You cannot divide the value between the buyers to stay below the threshold.
For example, two people buying a €620,000 property cannot each use a value of €310,000. The total property value is above the €615,000 limit, so neither buyer can use the exemption.
Pay extra attention when buying a leasehold property
Many homes in Amsterdam are built on leasehold land, known as erfpacht. For the starter exemption, the purchase price may not be the only amount that counts. If annual ground rent is payable, the capitalised value of this ground rent can be added to the value of the property.
A purchase price below €615,000 could therefore still result in a value above the exemption limit.
Have the leasehold position checked before submitting your offer. Your buying agent and notary can help determine whether the ground rent affects the property value for transfer tax purposes.
Which costs are not covered by the exemption?
The exemption only applies to transfer tax. You may still need your own funds for:
• The civil-law notary
• The valuation report
• A technical inspection
• Mortgage advice and mortgage costs
• The buying agent
• A bank guarantee or deposit
• Any difference between the purchase price and the mortgage valuation
A Dutch mortgage is normally limited to 100% of the appraised market value. Additional purchasing costs cannot usually be included in the mortgage.
Should you postpone the transfer until 2027?
A later transfer date may be financially beneficial if the property value is between € 555,000 and € 615,000 and you meet the other conditions.
However, the transfer date is part of the negotiations. A seller may prefer an earlier completion, and delaying the transfer is not always possible or advisable. Look at the full offer, your financing, the seller’s preferred timeline and the risks involved. Saving transfer tax should not be the only reason to change your buying strategy.
Buying a home in Amsterdam or the surrounding area?
Buying a home involves more than calculating the purchase price and transfer tax. The value, financing, leasehold conditions, VvE documents, foundation risks and purchase agreement all need proper review.
Burgemeester Vastgoed provides full-service buying guidance in Amsterdam, Amstelveen, Aalsmeer and Hoofddorp. We check the property and documents, advise on a realistic bidding strategy, negotiate on your behalf and guide you through the purchase.
Working in Amsterdam real estate since 2000.
Call +31 20 616 9399 or email info@burgemeestervastgoed.nl to discuss your home search.
Frequently asked questions
What is the starter exemption limit in 2026?
The maximum property value is € 555,000 for transfers completed between 1 January and 31 December 2026.
What will the starter exemption limit be in 2027?
The maximum property value will increase to €615,000 for transfers completed from 1 January 2027.
Do I have to be a first-time home buyer?
No. You may have owned a property before. The main condition is that you have not previously used the Dutch starter transfer tax exemption.
Do expats qualify for the Dutch starter exemption?
Yes. Expat buyers can qualify under the same conditions as Dutch buyers.
What happens if I turn 35 before the transfer?
You must be younger than 35 on the date you sign the notarial transfer deed. If you are already 35 on that date, you do not qualify.
Can one buyer qualify if the other buyer is 35 or older?
Yes. The exemption is assessed separately for each buyer. The eligible buyer can receive the exemption on their share if all other conditions are met.
Which date determines the applicable property value limit?
The date of the notarial transfer determines the limit. The date of the purchase agreement does not.
Does leasehold affect the property value limit?
It can. The capitalised value of the annual ground rent may be added to the property value. This is especially relevant when buying a leasehold property in Amsterdam.
Contact us
Let's talk
Contact us today to schedule your free and informative initial meeting. We look forward to hearing from you!