Lower transfer tax on holiday homes from 2026
Multiple rates in transfer tax
Currently, the transfer tax operates with two rates: a general rate of 10.4% and a reduced rate of 2%. The 2% rate applies to natural persons who
Buying a home and living there for a period other than temporary. A special arrangement still applies to buyers aged 35 or younger who purchase a home for their own habitation; they can claim the so-called starter exemption once in their lifetime. This exemption allows them to avoid paying transfer tax on the purchase of a home (once only). This exemption is only valid for homes purchased with a maximum value of €525,000 in 2025 (€555,000 as of January 1, 2026).
Lower transfer tax rate for holiday and investment properties as of 2026
If you buy a home with the intention of living in it yourself, you pay a lower percentage in transfer tax than when purchasing other real estate. This difference in rate was originally introduced to give home seekers a better position compared to investors. As of January 1, 2026, a third rate of 8% will be added. This rate will apply to the acquisition of a home if the 2% rate cannot be applied, for example, because it will not be the buyer's primary residence but is intended as a holiday home or investment. This new rate is being introduced to make it more attractive to buy (newly built) homes for rental purposes. The hope is that this will increase the supply of rental properties.
Buying or selling a vacation home or investment property? Wait until after New Year's!
Are you considering investing in a (holiday) home? It might be attractive to postpone the delivery of the property until after January 1, 2026. After all, you will then pay 2.4%.
lower transfer tax. If you sell an investment property, the reduction in transfer tax payable by investors may lead to a (temporary)
price-raising effect on the housing market after January 1, 2026.
Conclusion
If you own other properties in addition to your own home, or are interested in purchasing real estate, the amount of transfer tax payable is a factor in deciding whether or not to invest or sell. We can advise you on the best course of action for your situation, given the introduction of the new 8% transfer tax rate on January 1, 2026.
Would you like more advice on this topic? Contact us. An initial (phone) consultation is free. To schedule an in-office meeting or a video call, please call +31 (0)10 44 53 777. We look forward to seeing you.
This article is taken from 'Notariskrant', a product of FBN Juristen. This article should not be considered legal advice. FBN Juristen and MAES notarissen take the utmost care with the content of these articles but accept no liability for any incompleteness or inaccuracy of an article, nor for any consequences thereof.
Currently, the transfer tax operates with two rates: a general rate of 10.4% and a reduced rate of 2%. The 2% rate applies to natural persons who
Buying a home and living there for a period other than temporary. A special arrangement still applies to buyers aged 35 or younger who purchase a home for their own habitation; they can claim the so-called starter exemption once in their lifetime. This exemption allows them to avoid paying transfer tax on the purchase of a home (once only). This exemption is only valid for homes purchased with a maximum value of €525,000 in 2025 (€555,000 as of January 1, 2026).
Lower transfer tax rate for holiday and investment properties as of 2026
If you buy a home with the intention of living in it yourself, you pay a lower percentage in transfer tax than when purchasing other real estate. This difference in rate was originally introduced to give home seekers a better position compared to investors. As of January 1, 2026, a third rate of 8% will be added. This rate will apply to the acquisition of a home if the 2% rate cannot be applied, for example, because it will not be the buyer's primary residence but is intended as a holiday home or investment. This new rate is being introduced to make it more attractive to buy (newly built) homes for rental purposes. The hope is that this will increase the supply of rental properties.
Buying or selling a vacation home or investment property? Wait until after New Year's!
Are you considering investing in a (holiday) home? It might be attractive to postpone the delivery of the property until after January 1, 2026. After all, you will then pay 2.4%.
lower transfer tax. If you sell an investment property, the reduction in transfer tax payable by investors may lead to a (temporary)
price-raising effect on the housing market after January 1, 2026.
Conclusion
If you own other properties in addition to your own home, or are interested in purchasing real estate, the amount of transfer tax payable is a factor in deciding whether or not to invest or sell. We can advise you on the best course of action for your situation, given the introduction of the new 8% transfer tax rate on January 1, 2026.
Would you like more advice on this topic? Contact us. An initial (phone) consultation is free. To schedule an in-office meeting or a video call, please call +31 (0)10 44 53 777. We look forward to seeing you.
This article is taken from 'Notariskrant', a product of FBN Juristen. This article should not be considered legal advice. FBN Juristen and MAES notarissen take the utmost care with the content of these articles but accept no liability for any incompleteness or inaccuracy of an article, nor for any consequences thereof.
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