09 Dec Change in transfer tax rules in 2026

Transfer tax is an important part of the costs involved in purchasing real estate. In 2026 several rules will change, particularly affecting buyers of second homes, investment properties and young first time buyers. In this blog we outline the most important changes for you in a clear and structured way.

Lower rates for owner occupied homes remain in place

Are you purchasing a property that you will use as your primary residence? Then the 2 percent rate will continue to apply in 2026.

There is also the well known starter’s exemption. If you are under 35 at the time of transfer and will occupy the property yourself, you may, provided you meet all conditions, make a one time use of a full exemption from transfer tax.

In 2026 this exemption applies to properties with a value of up to € 555,000.

The standard rate decreases for second homes and rental properties

Are you purchasing a property that you will not occupy yourself, such as a second home or a rental property? From 1 January 2026 you will benefit from a lower rate. The current standard rate of 10.4 percent will be reduced to 8 percent.

This can make a significant difference in the total acquisition costs of investment real estate. Please note that the rate for commercial properties and office buildings will remain unchanged at 10.4 percent in 2026.