Start-up exemption in 2026 - Rules, amounts and start-up benefit

What is start-up transfer tax exemption?

The starter exemption transfer tax is an arrangement that allows you not to pay transfer tax when you acquire your first home. The exemption prevents you from paying the normal 2% transfer tax rate on the value of the home, the land and everything that goes with the property.

The exemption applies to each buyer individually. At the notarial act of delivery, the notary looks at whether your situation fits within the rules of economics and whether the house will be your main residence. This will save you thousands of euros immediately when you sign the deed.

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What are the starter exemption terms in 2026?

The starter's exemption transfer tax only applies in 2026 if you are under 35 years of age, the value of the home is under €555,000, you are going to live there yourself and you have not used the exemption before. The notary verifies this at the notarized deed of transfer, per buyer individually.

Conditions starter exemption 2026

1. You are under the age of 35 when you acquire the property.
2. The value of the property is up to €555,000.
3. The home is used as a principal residence.
4. You have not used the start-up exemption before.
5. The exemption applies to each buyer individually at the notary.
6. You provide a valid transfer tax statement.

1. You are under the age of 35 when you acquire the property

Age counts at the time the notarial deed is signed. If you are 35 years old or older, you will pay your share at the normal 2 rate of transfer tax. The age at the date of your purchase agreement is not leading.

2. The value of the property is up to €555,000

The value of the property is determined in economic terms. It is the total value of the property, including the first floor, a piece of land and everything attached to the house. The value of €555,000 also counts when buying over via housing associations.

3. The home is used as a principal residence

The exemption only applies if you will occupy the acquired property yourself and use it as your main residence. You may not use the property as an investment or vacation home. The tax authorities test this through the so-called main residence criterion.

4. You have not used the start-up exemption before

The starter exemption is a one-time exemption. If you have used it before, you cannot use the exemption again for your next home. This remains true even if, due to unforeseen circumstances, you have lived in your previous home for less time than planned.

5. The exemption applies to each buyer individually

When buying together, the notary assesses each buyer separately. If one or more buyers are older than 35 years of age, that buyer will pay tax on his part of the purchase price, while the other buyer can apply the start-up exemption. This applies in the case of a registered partnership, but also when one buyer acquires only beneficial ownership or bare ownership.

6. You provide a valid transfer tax statement

The notary needs a transfer tax statement in which you confirm that you meet the above conditions. Completing this statement is mandatory and without it you will owe transfer tax.

Start-up exemption since when?

The starter exemption has existed since January 1, 2021. From then on, as a starter, you no longer pay transfer tax when acquiring a house for sale, as long as you meet all the rules and the notary records this in the notarial deed.

Rules starter exemption since 2021

How does applying for the 2026 starter exemption work?

You do not apply for the starter exemption at the Tax Office. The notary processes the transfer tax exemption in the notarial deed when you acquire the property. For this, you provide a statement showing that you meet all the rules.

Here's how to apply for a start-up exemption

1. You meet the conditions for the start-up exemption.
2. You deliver the transfer tax statement to the notary.
3. The notary incorporates the starter exemption into the deed of acquisition.
4. The transfer takes place and the exemption is applied.

1. You meet the conditions for the start-up exemption.

The exemption only applies if you meet all the rules. Think of a maximum €555,000 value of the house, age between 18 and 35 years and that you will live there yourself. This applies to both an existing home and a new home, as long as you will occupy the home as your main residence.

2. You provide the transfer tax statement

The notary will need a statement confirming your eligibility and compliance with the Starter Plan. This document indicates that you will live in the property and not rent it out or use it as a vacation home. Without a statement, you will simply owe transfer tax even if you were to meet the conditions.

3. The notary processes the exemption in the deed

During the notarial deed, the notary examines for each buyer whether the exemption applies. This also applies if one buyer is 35 years of age or older or if someone only buys bare ownership or part of the real estate. The assessment occurs at the time of the transfer.

4. The exemption is applied at the time of transfer

Once the deed is signed, the exemption is applied. You then do not pay the normal 2-rate transfer tax, but nothing at all. The saving is immediate because the tax is normally calculated on the full purchase price of the property. The exemption also applies when you buy over via housing associations, as long as you comply with the rules.

What was the starter exemption in 2025?

In 2025, first-time buyers received a transfer tax exemption for a home value up to €525,000. In 2026, this limit increases to €555,000. The age requirement, how the notary establishes it and the fact that you will occupy the home yourself remain the same.

Starter exemption difference between 2025 and 2026

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