If you are 18 or older and under 35, and the home you buy in 2026 costs no more than € 555,000, you pay no transfer tax (overdrachtsbelasting), as long as you live there yourself and have not used the exemption before. Without the exemption you pay 2 percent of the purchase price. On an apartment of € 340,000 that saves you € 6,800.
What is the starter exemption?
When you buy an existing home in the Netherlands, you pay transfer tax. For a home you will live in yourself, the rate in 2026 is 2 percent. If the home will not be your main residence, for example because you plan to rent it out, the rate is 8 percent. First-time buyers who meet the conditions get an exemption (startersvrijstelling), which brings the rate down to 0 percent. The rule is in article 15 of the Dutch Legal Transactions Taxes Act (Wet op belastingen van rechtsverkeer).
The conditions in 2026
The Dutch Tax Administration (Belastingdienst) lists four conditions. You have to meet all of them.
- You will live in the home yourself for a longer period.
- You are an adult and under 35 at the moment you acquire the home. That moment is the day you sign at the notary, not the day you sign the purchase agreement.
- You have not used the starter exemption before. You can use it once in your life.
- The value of the home is no more than € 555,000.
If you turn 35 soon, check the date of the transfer carefully. A few weeks can make a difference of a few thousand euros.
How is the value of the home determined?
The value is usually the same as the purchase price. What counts is the value the home has on the open market. A garage or storage room that belongs to the home counts too. If you buy on leasehold land (erfpacht), the value of the capitalised ground rent is added as well.
If the total comes out above the limit, you lose the exemption entirely. The Belastingdienst gives the example of a price of € 560,000: in that case you are not entitled to the exemption. You then pay 2 percent on the whole amount, not just on the part above the limit.
Buying together
If you buy together, the Belastingdienst checks for each buyer whether they meet the conditions. If you both do, neither of you pays anything. If one of you is 35 or older, or has already used the exemption, the exemption only applies to the other buyer. Whoever does not qualify pays 2 percent on their share.
For the € 555,000 limit, the value of the whole home counts, not the share each of you buys. A home of € 600,000 that you buy half each falls outside the exemption, even though your own share is € 300,000.
Three examples from Almere
The examples below are indicative and based on the rules for 2026.
A single buyer aged 29 buys an apartment in Almere Buiten for € 340,000. He meets all the conditions and pays no transfer tax. Without the exemption that would have been € 6,800.
A couple buys a terraced house in Almere Stad for € 450,000, half each. She is 33, he is 36. The home stays below the limit. She pays nothing on her half. He pays 2 percent on € 225,000, which is € 4,500.
A couple aged 30 and 31 is looking at a semi-detached house in Almere Poort for € 560,000. That is above the limit. Together they pay 2 percent on the whole amount, € 11,200.
What does this mean for your own savings?
Transfer tax is part of the buyer's costs (kosten koper). As a rule you cannot include these costs in your mortgage, so they come out of your own money. The exemption mainly reduces what you need to put in yourself. How much you can borrow is a separate question. You can read about that in How much can I borrow for a mortgage in 2026? and work it out with our mortgage calculator.
If the home also stays below the NHG limit of € 470,000, NHG may be worth considering. More on that in The NHG limit in 2026 and what NHG gives you. Everything about buying your first home is on our page for first-time buyers.
How do you arrange the exemption?
At the transfer you declare that you will live in the home yourself for a longer period and that you have not used the exemption before. This is usually done in the deed of transfer at the notary. The notary then does not withhold any transfer tax. If you end up not living in the home after all, you are not entitled to the exemption and the 8 percent rate may apply.
The limit applies to 2026. Once the limit for 2027 is known, we will update this article.
Not sure whether you qualify, or would you like to know what the purchase will cost you in total? Book a free introductory meeting at our office on the Schoutstraat in Almere.