Country guide
Buying property in Netherlands as a foreigner
Rules last checked 30 October 2026 · 13 official sources · Education, not financial, tax, legal or immigration advice.
In the Netherlands, a buyer living abroad who buys a holiday home pays the same transfer tax as a resident, and legal ownership passes by a notarial deed registered in the Kadaster. No official statement on nationality was found.
What are you doing with Netherlands?
Returns after tax, what is withheld, and the way out.
In 2026, Dutch transfer tax is 8 percent for a second home, holiday home, or rental home, 2 percent for a long term main home, 0 percent up to EUR 555,000 for eligible first time buyers aged 18 to 34, and 10.4 percent for non residential property. Details
An owner of property in the Netherlands pays annual municipal property tax based on the assessed WOZ value, and a non resident owner declares the property value in Box 3 where the return above the tax free allowance is taxed at 36 percent. Details
Questions people in this position often miss
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- Can I borrow locally?Not confirmed yet
Lending to a buyer living abroad is limited in many countries and the loan to value limit can be lower.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
- What do I report at home?Depends on your country
Foreign property, foreign accounts and foreign rent can each carry a form in the owner's own country.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Whether a purchase gives a right to live there, and what living there costs in tax.
The Netherlands abolished its residence permit for foreign investors effective 17 April 2024, so new investor residence applications are not accepted. Details
In the Netherlands, a buyer living abroad who buys a holiday home pays the same transfer tax as a resident, and legal ownership passes by a notarial deed registered in the Kadaster. Details
In 2026, Dutch transfer tax is 8 percent for a second home, holiday home, or rental home, 2 percent for a long term main home, 0 percent up to EUR 555,000 for eligible first time buyers aged 18 to 34, and 10.4 percent for non residential property. Details
An owner of property in the Netherlands pays annual municipal property tax based on the assessed WOZ value, and a non resident owner declares the property value in Box 3 where the return above the tax free allowance is taxed at 36 percent. Details
Questions people in this position often miss
- Does buying give me the right to live there?Answered below
The Netherlands abolished its residence permit for foreign investors effective 17 April 2024, so new investor residence applications are not accepted.
- What happens if I die, or the family inherits?Not confirmed yet
Inheritance tax, and who may inherit, can differ for heirs who live elsewhere.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Part year stays, the yearly bill, and what the family inherits.
In the Netherlands, a buyer living abroad who buys a holiday home pays the same transfer tax as a resident, and legal ownership passes by a notarial deed registered in the Kadaster. Details
An owner of property in the Netherlands pays annual municipal property tax based on the assessed WOZ value, and a non resident owner declares the property value in Box 3 where the return above the tax free allowance is taxed at 36 percent. Details
The Netherlands abolished its residence permit for foreign investors effective 17 April 2024, so new investor residence applications are not accepted. Details
In 2026, Dutch transfer tax is 8 percent for a second home, holiday home, or rental home, 2 percent for a long term main home, 0 percent up to EUR 555,000 for eligible first time buyers aged 18 to 34, and 10.4 percent for non residential property. Details
Questions people in this position often miss
- Does buying give me the right to live there?Answered below
The Netherlands abolished its residence permit for foreign investors effective 17 April 2024, so new investor residence applications are not accepted.
- What happens if I die, or the family inherits?Not confirmed yet
Inheritance tax, and who may inherit, can differ for heirs who live elsewhere.
- What is owed every year, even if the home sits empty?Answered below
An owner of property in the Netherlands pays annual municipal property tax based on the assessed WOZ value, and a non resident owner declares the property value in Box 3 where the return above the tax free allowance is taxed at 36 percent.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
What is owed each year, on rent and on a sale, and what the heirs face.
An owner of property in the Netherlands pays annual municipal property tax based on the assessed WOZ value, and a non resident owner declares the property value in Box 3 where the return above the tax free allowance is taxed at 36 percent. Details
In 2026, Dutch transfer tax is 8 percent for a second home, holiday home, or rental home, 2 percent for a long term main home, 0 percent up to EUR 555,000 for eligible first time buyers aged 18 to 34, and 10.4 percent for non residential property. Details
Questions people in this position often miss
- What do I report at home?Depends on your country
Foreign property, foreign accounts and foreign rent can each carry a form in the owner's own country.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- What happens if I die, or the family inherits?Not confirmed yet
Inheritance tax, and who may inherit, can differ for heirs who live elsewhere.
- What happens when I sell?Not confirmed yet
Tax on the gain, and sometimes a share of the price held back by the buyer, can apply to an owner living abroad.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Who may buy
Choose a nationality to see the rules that apply to it.
Every rule, for every buyer
| Buyer | Property | Reading | Conditions |
|---|---|---|---|
| Everyone else | residential | Open |
|
What it costs to buy
Transfer tax (overdrachtsbelasting) on a residential property not used as a main home (second home, holiday home, or rental property)
- Rate
8 percent of the market value (or purchase price plus any assumed burdens if higher) from 1 January 2026, reduced from 10.4 percent in 2025. The 8 percent rate also applies to a home bought to be demolished.
- Extra for a foreign buyer
No separate nationality surcharge applies, but a buyer who does not occupy the property long term as a main home pays the 8 percent rate instead of the 2 percent main home rate.
Transfer tax (overdrachtsbelasting) on a long term main home (eigen woning)
- Rate
2 percent of the property value where the buyer will live in the home for an extended period and signs the required declaration before the notary. If part of the home is rented out, the 2 percent rate applies to the whole home only if at least 90 percent is occupied long term by the buyer and at most 10 percent is rented out; otherwise 8 percent (or 10.4 percent for business use) applies to the rented portion.
Starter exemption from transfer tax (startersvrijstelling)
- Rate
0 percent for a buyer aged 18 to 34 on the date of the notarial deed of transfer who will occupy the home long term as a main home, has not used the exemption before, and buys a home with a total market value (including capitalised ground lease canon and appurtenances) not exceeding EUR 555,000 in 2026. Under an anti abuse rule, if a buyer acquires an appurtenance within 12 months that brings the combined value above EUR 555,000, 2 percent transfer tax becomes payable on the home and 10.4 percent on the later appurtenance.
Transfer tax (overdrachtsbelasting) on non residential property (commercial buildings, building land, hotels, separate garages, and appurtenances bought later than the home)
- Rate
10.4 percent of the property value. Where a commercial building includes a residential home and the commercial floor area is 10 percent or less of the entire building, the residential rate (2 percent for a main home or 8 percent for a non main home) applies to the entire building.
What if the price is…?
- Transfer tax on a residential property (a banded scale)EUR 40,000
Duties and fees under the rules shownEUR 40,000
- 8% of the market value from 1 January 2026 for a home that is not the buyer's long term main home. A buyer who will live in it long term as a main home pays 2% instead, and a buyer aged 18 to 34 may have a starter exemption.
Only duties stated for a foreign buyer of a home are counted: flat rates, flat fees and the standard banded scale shown. Reliefs, exemptions and the buyer's own circumstances can change the result. A planning figure, not a quote: legal fees, agent fees and local taxes are extra.
What an owner pays each year
Income tax on Dutch real estate in Box 3
- Rate
A non resident owner declares Dutch real estate in Box 3, where the calculated return is taxed at 36 percent in 2026.
- If the owner lives elsewhere
An owner who lives outside the Netherlands is taxed as a non resident taxpayer (buitenlands belastingplichtige) and declares Dutch real estate in Box 3 at the 36 percent tax rate on the return.
Key numbers (1)
| Box 3 income tax rate on return from savings and investmentsfrom 1 January 2026 | 36% |
|---|
Rent from the property
Tax on rent
- Owner living elsewhere
An owner who lives outside the Netherlands and holds a Dutch second home or rental property declares the property value in Box 3 as a non resident taxpayer. In 2026 (as in 2024 and 2025), the Box 3 income tax rate is 36 percent applied to the calculated return (or reported actual return) above the tax free allowance.
- Filing
Declared in the annual Dutch income tax return for non resident taxpayers.
From your country
The country of the property is only half of it. The country where you live can limit the money you send, tax the same rent and gain again, and ask for forms of its own.
Choose where you live to see what your own country does when you buy in Netherlands.
Residence through property
Foreign investor residence permit
- Threshold
The admission regulation for foreign investors (in place since 1 October 2013) was abolished effective 17 April 2024, so new applications are no longer possible, though existing permit holders may still apply for an extension.
- Status
closed
Questions people ask
What transfer tax rate applies in 2026 when a buyer purchases a holiday home or rental apartment in the Netherlands?
From 1 January 2026, a buyer who will not live in the residential property long term as a main home pays 8 percent transfer tax, down from 10.4 percent in 2025.
How is a non resident owner taxed each year on a holiday home or rental property in the Netherlands?
Beyond annual municipal property tax (OZB) based on the WOZ value, a non resident owner declares the Dutch property in Box 3 of the Dutch income tax return, where the calculated or actual return above the tax free allowance is taxed at 36 percent in 2026.
Can a foreign investor obtain a Dutch residence permit through the foreign investor scheme?
No. The Dutch Immigration and Naturalisation Service abolished the admission regulation for foreign investors effective 17 April 2024.
What is still open
These points could not be confirmed from an official source yet, so they are not stated as rules.
- No official statement on whether nationality limits buying a home in the Netherlands was found. The answer above rests on the tax authority treating residents and non residents alike.
- An explicit statutory statement that no nationality restriction applies to foreign individuals buying Dutch real estate, and municipal purchase protection rules (opkoopbescherming) on letting out newly bought homes, could not be confirmed from an official source yet.
- The exact 2026 Box 3 deemed return percentage for immovable property and debt deduction rules for non resident property owners could not be confirmed from an official source yet.
- Whether private capital gains on the sale of a Dutch home by a non resident are completely exempt outside Box 3 or commercial trading could not be confirmed from an official source yet.
- The Kadaster standard deed registration fee (KIK tariff) and typical civil law notary fee percentages could not be confirmed from an official source yet.
- Non resident mortgage availability, loan to value caps, and bank account opening rules could not be confirmed from an official source yet.
- Whether the Dutch situs inheritance duty for non residents still applies could not be confirmed from an official source yet.
Sources
See what this does to your own numbers
Add a property in Netherlands next to everything else you own, and see the income and net worth that follow after tax, year by year.
Free to start. No card. Rules checked 30 October 2026.
This is education, not financial, tax, legal or immigration advice. Rules change and depend on the buyer's own facts. Advice from a licensed professional in the country concerned is what settles a particular purchase.