In 2026 your Dutch mortgage may in principle not be higher than the value of the home. Everything you pay on top of that, the buyer's costs (kosten koper), comes from your own money. For a home you will live in yourself, the largest item is the 2 percent transfer tax, unless you qualify for the starter exemption. On top of that come the notary, the valuation, the advice and possibly NHG.
Why you need your own funds
The Dutch mortgage credit rules (Tijdelijke regeling hypothecair krediet) put it briefly in article 5: the mortgage may not exceed one hundred percent of the value of the home (as of 2026). By value, the lender means the market value in the valuation report, not the price you offered.
As a result, you usually cannot include the buyer's costs in the mortgage. And if the valuation comes in below the purchase price, you pay the difference yourself as well. If you bid above the asking price in a tight market, you may need more of your own money than you expected.
There is one exception: for energy-saving measures the mortgage may go up to 106 percent of the value of the home. That extra part is only meant for those measures.
Which costs do you pay yourself?
Transfer tax (overdrachtsbelasting) is usually the largest item. In 2026 the rate is 2 percent of the purchase price for a home you will live in yourself. If you will not live there, it is 8 percent. If you are 18 or older and under 35, the home costs no more than € 555,000 and you have not used the exemption before, you pay nothing. The conditions are in Starter exemption from Dutch transfer tax: conditions and limit 2026.
At the notary you pay for two deeds: the deed of transfer, which puts the home in your name, and the mortgage deed. The notary registers both with the Land Registry (Kadaster). As an indication, expect around € 2,500 for the notary. Fees differ between offices, so ask for a quote in advance.
The lender almost always needs a valuation report. You also pay for the mortgage advice and arranging the loan. If you choose the National Mortgage Guarantee (NHG), you pay a one-off fee of 0.4 percent of the full mortgage in 2026. What else NHG gives you is explained in The NHG limit in 2026 and what NHG gives you.
Some costs are optional but common, such as a structural survey and a purchasing agent. In the purchase agreement you also usually agree on a deposit or bank guarantee of 10 percent of the purchase price. It is settled against the purchase price at the transfer. If you pay a deposit instead of arranging a bank guarantee, you need that amount available before the transfer.
What can you deduct?
Part of the buyer's costs is deductible from your income in the year you buy the home. According to the Dutch Tax Administration (Belastingdienst), these are the costs you make to obtain the mortgage: advice and arrangement fees for the mortgage, the notary's fee for the mortgage deed, the valuation for the mortgage or NHG, a structural survey if it was needed for the mortgage or NHG, and the cost of NHG.
Not deductible are the transfer tax, the notary's fee for the deed of transfer, a purchasing agent, a structural survey for your own information and advice you received before buying the home.
The deduction only pays out later, through your tax return or a provisional assessment. At the notary you need to be able to pay the full amount yourself first.
Two examples from Almere
These examples are indicative and based on the 2026 rules. They only show the items with a fixed rate.
A 28-year-old buyer purchases an apartment in Almere Haven for € 320,000, with an NHG mortgage of the same amount. The valuation matches the purchase price. She uses the starter exemption, so she pays no transfer tax. The NHG fee is 0.4 percent of € 320,000, which is € 1,280. With around € 2,500 for the notary she arrives at roughly € 3,780, and the valuation and the advice come on top of that.
A couple aged 37 and 39 buys a terraced house in Almere Poort for € 450,000. They no longer qualify for the starter exemption and pay 2 percent transfer tax: € 9,000. With an NHG mortgage of € 450,000 the NHG fee is € 1,800. If the valuation comes in at € 440,000, they can borrow € 10,000 less and contribute that amount extra. The NHG fee on € 440,000 is then € 1,760.
Where does the money come from?
For most first-time buyers it is savings. Sometimes parents help with a gift or a loan; in that case, check what it means for tax and for your mortgage. If you sell your current home, you can put the surplus value towards the new one. More on that on our page for people moving house.
How much you can borrow at most depends on your income and the interest rate. That is separate from your own funds and is explained in How much can I borrow for a mortgage in 2026?. Our mortgage calculator gives a first indication. Buying for the first time? See our page for first-time buyers as well.
Would you like to know how much of your own money you need for a specific home? Book a free introductory meeting at our office on the Schoutstraat in Almere, and we will work it out with your own figures.