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1 jan 2025: Transfer tax rate unchanged

The transfer tax rate in 2025 will remain unchanged. However, a general rate of 8% will be introduced for residential properties from 1 January 2026 (!). The new 8% rate will apply to all acquisitions of residential property (including private individuals acquiring a residential property that they will not live in as their main residence themselves on a long-term basis), with the exception of cases where the existing reduced rate of 2% (residential property as a main residence) or an exemption, such as the starter's exemption for persons under 35 years of age, applies. The rate also applies to the acquisition of a second home or a holiday home. Note! As a result, the general rate of 10.4% only applies to non-residential properties. This change will not take effect until 1 January 2026.