Property transfer tax on housing investments down to 8% in 2026

What changes?

Do you want to buy a residential property as an investment? To rent out or as a holiday home? The property transfer tax for houses you buy, but do not intend to live in yourself, will go down from 10.4% to 8% in 2026.

The measure is intended to make it more attractive for entrepreneurs to buy (new) homes to rent out. The government expects that the tax reduction will lead to more new housing developments.

For whom?

• Entrepreneurs who want to buy residential property as an investment.

When?

The change in law is expected to enter into effect on 1 January 2026.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Lower and Upper Houses (Tweede en Eerste Kamer) of parliament. After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch) the law can take effect.

Do you think government rules are unclear?

Do the rules create unnecessary administrative burdens? Or do you know how the rules could make doing business easier? You can report this (anonymously) to the Regulatory Reporting Centre (Meldpunt regelgeving).