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1 jan 2025: Home value limit starter exemption to €525,000

Legislative tax change per 01-01-2025

One of the conditions for using the starter exemption is that the purchase price should not exceed a certain amount, known as the house value limit. For the year 2025, a higher home value limit of €525,000 will apply. For 2024, the home value limit is €510,000. Homebuyers aged between 18 and 35 years do not pay transfer tax for a house up to this limit, subject to conditions. 

The home value limit refers to the total value of the house or rights to which it is subject and the appurtenances belonging to that house. Is the purchase price including appurtenances higher than €525,000 in 2025? Then there is no right to the starter exemption. Furthermore - if the house is on leasehold land - the value of the capitalised ground rent is also added to the value of the house.