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17 sep 2024: 'Prinsjesdag' - Reduction in transfer tax on second home
Are you buying a property in which you are not going to live yourself? For example, as an investment, second home, holiday home, or to rent to others? Then you will pay less transfer tax (overdrachtsbelasting, ovb) from 2026. This is tax you pay as a buyer on the purchase price of the property. This tax will go down from 10.4% to 8%.
Are you buying a house to live in for a long time? Then the starter exemption (startersvrijstelling, in Dutch)) and the transfer tax of 2% will remain as they are now. This only applies if the buyer registers with the municipality and uses the property as their main home.
The reduction from 10.4% to 8% will make it cheaper to buy a house that you will rent out. It will also be easier to sell a house to someone who wants to rent it out. The government assumes that this will reduce problems in the rental market and help more people find a home.
Source: KVK