{"type":"document","data":{"id":"565f963e-efd8-4e60-84ed-b8b1c95e63ed","localeString":"en-GB","publishDate":"2026-01-21T10:27:19.336+01:00","contentType":"onecms:productPage","hasMacro":false,"flexPageMetadata":{"afmBanner":false,"robotInstruction":{"noIndex":false,"noFollow":false},"description":"No transfer tax for first-time buyers and young second-time buyers. Here’s what this means for you."},"mainHeaderZone":{"componentType":"productHeader","coreHeader":{"body":"In 2026, homebuyers aged between 18 and 35 will once again be exempt from transfer tax. This is a one-off exemption that applies only if you’re buying a property that you will actually be living in.","headerImage":{"transformBaseUrl":"https://assets.ing.com/transform/274233db-1ef4-4ca3-b78b-cbea9d1f8df9/rental-income-taxation-1920","type":"image","width":1920,"original":"https://assets.ing.com/m/630e8b63995df1b4/original/rental-income-taxation-1920.jpg","extension":"jpg"},"title":"Property transfer tax 2026","subtitle":"No transfer tax for first-time buyers and young second-time buyers"},"backLink":{"textLink":{"url":"/en/personal/mortgage/buyers-costs/calculate-the-buyers-costs","text":"Calculate buyer’s costs"}}},"flexZone":{"flexComponents":[{"componentType":"sectionTitle","title":"What exactly is transfer tax?"},{"componentType":"paragraph","richBody":{"value":"<p><span><span><span>Transfer tax, or property transfer tax, is a tax similar to stamp duty in the UK that you pay when buying a house or other kind of property in the Netherlands. Charged at 2% of the property&apos;s purchase price, you will only pay it when buying an existing property. Transfer tax is part of the costs payable by the buyer. In order to make it easier for first-time buyers to get onto the housing ladder, the Dutch government has decided to waive transfer tax if you meet certain conditions.</span></span></span></p>"}},{"componentType":"sectionTitle","title":"Conditions for transfer tax exemption"},{"componentType":"paragraph","richBody":{"value":"<p><span><span><span>You will be exempt from transfer tax if you:</span></span></span></p><ul><li><span><span><span>are aged between 18 and 35</span></span></span></li><li><span><span><span>are buying a property worth €555,000 or less (in 2025: €525,000)</span></span></span></li><li><span><span><span>will be living in the property long term</span></span></span></li><li><span><span><span>are applying for first-time buyers’ exemption for the first time</span></span></span></li></ul>"}},{"componentType":"sectionTitle","title":"When do you qualify for the first-time buyers’ transfer tax exemption?"},{"componentType":"paragraph","richBody":{"value":"<p><span><span><span>If you buy a home in 2026 or bought one in 2025 that you will be living in yourself for the long term, and you meet the other conditions as well, you qualify for transfer tax exemption. This exemption is granted once only. It will save you 2% of the purchase price, which is a nice amount that you would normally have had to pay from your own money.</span></span></span></p>"}},{"componentType":"sectionTitle","title":"Sample calculation: elimination of transfer tax"},{"componentType":"paragraph","richBody":{"value":"<p>Suppose you&apos;re buying your first home — an apartment priced at €275,000 — and you plan to live in it long term.<br />Thanks to the transfer tax exemption, you won’t have to pay the usual 2% tax. That means a saving of €5,500.</p>"}},{"componentType":"sectionTitle","title":"Transfer tax rate"},{"componentType":"paragraph","richBody":{"value":"<p><span><span><span>If you don’t qualify for first-time buyers’ exemption, the transfer tax rate is 2%. For other properties, such as holiday homes and business premises, the rate is 8%.</span></span></span></p>"}}]},"legalZone":{"flexComponents":[{"componentType":"paragraph","title":"Good to know","richBody":{"value":"<p>The English text of the website is a translation of the Dutch original version. This translation is intended for the customer&apos;s convenience only. In case of any discrepancies between the two versions, the original Dutch version shall prevail. The mortgage offer and contract will be signed in Dutch. Also, all further communication after signing the mortgage contract will be in Dutch. You acknowledge and accept this. If any assistance or clarification is needed, we recommend contacting your mortgage advisor or to call our customer service via the ING app.</p>"}}]}}}