Transfer tax is a significant part of the costs when buying property. In 2026, several rules change that mainly affect buyers of second homes, investment properties, and young first-time buyers on the housing market. In this blog, we lay out the key changes for you.
Lower rates for primary residences remain
Buying a home you'll live in yourself as your primary residence? Then the 2% rate continues to apply in 2026.
There's also the well-known starter's exemption. Are you under 35 at the time of transfer and will you live in the home yourself? Then — provided you meet all the conditions — you can make one-time use of a full exemption from transfer tax.
In 2026, this exemption applies to homes worth up to € 555,000.
Standard rate drops for second homes and rental properties
Buying a home you won't live in yourself, such as a second home or a rental property? Then from 1 January 2026 you benefit from a lower rate. The current standard rate of 10.4% is being reduced to 8%.
This can make a considerable difference in the total purchase costs of investment property. Note: for commercial buildings and offices, the rate remains unchanged at 10.4% in 2026.
