Houses
First Time Buyer Transfer Tax in the Netherlands: €615,000 Exemption in 2027
If you are under 35 and planning to buy a home in the Netherlands, there is a significant change coming in 2027.
From 1 January 2027, the maximum property value for the Dutch startersvrijstelling will rise from €555,000 to €615,000. This means eligible buyers can purchase a home with a value of up to €615,000 without paying the usual 2% transfer tax.
And despite its name, the startersvrijstelling is not only for people buying their first home.
That distinction matters.
The €615,000 threshold has already been officially set through the annual indexation of the scheme. It is not a new proposal in the 2027 Tax Plan awaiting parliamentary approval.
What Is the First Time Buyer Transfer Tax Exemption in the Netherlands?
When you buy a home in the Netherlands that you intend to live in yourself, the normal transfer tax rate is 2%.
However, buyers who are at least 18 and younger than 35 may qualify for the startersvrijstelling and pay no transfer tax at all, provided they meet the other requirements.
In 2026, the maximum permitted property value is €555,000.
From 1 January 2027, that increases to €615,000.
On a property valued at €615,000, the difference between paying 2% transfer tax and qualifying for the exemption is €12,300.
That is a substantial amount of money when you are already budgeting for the other costs involved in buying a home.
Do You Actually Have to Be a First Time Buyer?
No.
This is one of the most misunderstood parts of the Dutch startersvrijstelling.
You can have owned a property before and still qualify. What matters is that you have not previously used the startersvrijstelling and that you meet the other conditions at the time of the transfer.
So while the exemption is commonly referred to in English as the first time buyer transfer tax exemption, buying your first home is not actually a legal requirement.
For expats who may previously have owned property in another country, this is particularly important to understand.
Who Qualifies for the Startersvrijstelling?
To qualify, you must meet the applicable conditions at the time the property is legally transferred to you.
You must:
- Be at least 18 and younger than 35 on the date you acquire the property
- Buy a residential property that you intend to use as your main residence
- Not have used the startersvrijstelling before
- Buy a property whose qualifying value does not exceed the applicable threshold
For transfers taking place in 2026, that value may not exceed €555,000.
For transfers from 1 January 2027, the limit will be €615,000.
The relevant age is your age when the notarial deed of transfer is signed, not your age when you make an offer or sign the purchase agreement.
Timing Can Make a Very Big Difference
Consider a home valued at €600,000.
If the property is transferred to you in 2026, it falls above the €555,000 exemption limit. Assuming you are buying it as your own main residence and the normal 2% rate applies, the transfer tax would be €12,000.
If the same property is transferred to you on or after 1 January 2027 and you meet all the requirements for the startersvrijstelling, it falls within the new €615,000 threshold and the transfer tax could be €0.
That makes the date of the legal transfer important.
You could sign a purchase agreement in 2026 and complete the purchase in 2027. For the age requirement and property value threshold, it is the date on which you acquire the property through the notarial transfer that matters.
What Happens If the Property Is Worth More Than €615,000?
The €615,000 limit is a hard threshold.
It is not an allowance where the first €615,000 is exempt and you pay tax only on the amount above it.
If the relevant value of the property exceeds the threshold, the startersvrijstelling does not apply. A buyer purchasing the home as their own main residence would then normally pay 2% transfer tax on the applicable value.
So if a property has a qualifying value of €615,001, you cannot simply claim the exemption on the first €615,000.
This is why understanding the property value before structuring an offer can matter.
Is the Purchase Price Always the Value Used?
Usually, but not necessarily.
For the startersvrijstelling, the Belastingdienst looks at the value of the property in economic traffic, essentially its value on the open market.
In many transactions this will be the same as the agreed purchase price, but the rules are based on the value of the property rather than simply the number written into the purchase agreement.
The value can also include relevant associated property. In the case of leasehold, the capitalised value of the ground rent can also affect the calculation.
This is another reason buyers should not look only at the headline purchase price when deciding whether they fall within the exemption.
What If You Are Buying With a Partner?
The startersvrijstelling is assessed separately for each buyer.
Imagine one buyer is 32 and meets all the conditions, while the other buyer is 36.
Provided the property itself falls within the applicable value threshold, the 32 year old buyer may qualify for the exemption on their share of the acquisition. The 36 year old buyer would normally pay the applicable transfer tax on their share.
The fact that one buyer does not qualify does not automatically prevent the other buyer from using the exemption.
This can make a meaningful difference when calculating the total cash required to complete a purchase.
Does the Startersvrijstelling Apply to Expats?
The exemption is based on the conditions of the scheme, including your age, whether you have used the exemption before, the value of the property and whether you are going to live in the home yourself.
Owning property previously does not in itself exclude you from the scheme.
Buying in 2027? Start Planning Before You Start Bidding
The increase from €555,000 to €615,000 opens the exemption to a much larger part of the Dutch housing market.
But buying a home should never be based on a tax saving alone.
We guide our clients through the search, viewings, value assessment, bidding strategy and due diligence. We review the important property documentation, help structure the offer correctly and stay alongside you through the technical inspection, valuation, notary and transfer.
Because buying a home in another country is a big decision, and you should know exactly what you are signing up for before you get the keys.
If you are thinking about buying a home in the Netherlands in 2026 or 2027, book a free chat with Homes for Expats and let us talk through your plans.
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This article provides general information and does not constitute tax, legal or financial advice. Tax rules can depend on the circumstances of the individual buyer and property. Always confirm your eligibility for the startersvrijstelling with your notary or tax adviser before completing your purchase.
