No Transfer Tax for Starters Under 35 in the Netherlands (2026 Update)
Good news for young home buyers: in 2026, buyers aged 18 to 34 can still benefit from a full exemption from Dutch transfer tax when purchasing a home — provided they meet specific conditions.
Normally, buyers pay 2% transfer tax when purchasing a home they will live in themselves. Thanks to the starter exemption, this tax can be reduced to 0%, resulting in significant savings.
When Do You Qualify for the Transfer Tax Exemption?
In 2026, you qualify for the starter exemption if:
You are 18 years or older and under 35 at the moment of transfer
You buy a home with a value of up to €555,000
You meet all legal conditions (listed below)
The exemption applies per buyer, not per property.
Conditions for the Starter Transfer Tax Exemption
To use the starter exemption, all of the following conditions must be met:
You are 18+ and under 35 years old at the moment of acquisition
The decisive moment is the signing of the notarial deed of transfer
You are buying a residential property
You have not used the starter exemption before
You declare this in writing
You will live in the home yourself (main residence requirement)
The purchase price is no higher than €555,000 in 2026
To confirm this, you must complete the Statement of Transfer Tax Starter Exemption and submit it to the notary.
What If You Don’t Fully Qualify?
If you will live in the property yourself but do not meet all criteria for the starter exemption:
You pay 2% transfer tax (instead of the standard 10.4%)
You must still submit a declaration at the notary confirming owner-occupation
Couples: One Buyer Under 35, One 35 or Older
The exemption applies individually per buyer.
Buyer under 35: 0% transfer tax on their share (if conditions are met)
Buyer 35 or older: 2% transfer tax on their share
This means couples with mixed ages can still partially benefit from the exemption.
Does This Have to Be Your First Home?
No.
The property does not need to be your first home.
Important to know:
You may use the starter exemption only once in your lifetime
Even if you owned a home before, you may still qualify — as long as you have never used the exemption before
The Declaration Is Mandatory
To apply the exemption, you must submit a Statement of Transfer Tax Starter Exemption to the notary. This form can be downloaded from the website of the Belastingdienst.
Without this declaration, the exemption cannot be applied.
Higher Transfer Tax If the Property Is Not Your Main Residence
Since 1 January 2026, buyers pay 8% transfer tax if the property is not their main residence, for example, if the property is:
Rented out
Used as a holiday home
Bought for a child
A second home
Only one property can qualify as your main residence. Second homes and holiday properties therefore, always fall under the 8% rate (even if not rented out).
General Transfer Tax Rate (10.4%)
The general transfer tax rate of 10.4% applies to:
Commercial real estate
Building plots
Investment properties
Garages or storage units purchased separately from the home
What Does This Mean for Expats?
Expats who meet the age, price, and residency conditions can also benefit from this exemption. Combined with mortgage advice and proper planning, the starter exemption can substantially reduce upfront buying costs.
Want to Know If You Qualify?
Transfer tax rules can be complex — especially when buying as an expat or with a partner. Getting clarity upfront avoids costly surprises at the notary.
Speak with an expat mortgage advisor to see how this exemption applies to your situation.
For official and up-to-date information, consult the Dutch government via Rijksoverheid.
