Transfer tax exemption Netherlands 2025
In 2025, first-time buyers in the Netherlands can benefit from a transfer tax exemption when buying their first home. If the purchase price of the home is €525,000 or less, you do not have to pay the usual 2 percent transfer tax. This makes the transfer tax exemption a great opportunity for any starter to save thousands of euros on their first home.
To qualify for the transfer tax exemption, you must be between 18 and 34 years old and live in the property as your main residence. The exemption does not apply if the property is used as a vacation home or rental. It is also a one-time benefit. If you have used it before, then you cannot apply for it again.
For many starters, this is a unique chance to buy a home without extra financial barriers. In 2025, the starter's exemption helps buyers by making homeownership much more accessible.
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Conditions starter exemption in 2025
In 2025, a transfer tax exemption will be available for younger buyers. The starter's exemption gives them a unique opportunity to buy their first home without paying transfer taxes. But to qualify, you must meet these conditions:
- Age: You must be at least 18 years old and up to 34 years old at the time of purchase. Are you older than 35 years of age? Then you cannot use the transfer tax when purchasing your first home.
- Main residence: the home must be your main residence, which means you will actually live there and not rent it out or use it as a vacation home. If you do not use the home as your main residence, the exemption does not apply and you still have to pay transfer tax.
- One-time use: the transfer tax exemption is a one-time exemption. This means it is especially designed for first-time buyers on the housing market. Have you used this arrangement before? Then unfortunately you do not have to claim the starter's exemption again when purchasing your next home.
- Purchase price limit: the purchase price of the home may not exceed €525,000. This is the new limit for the transfer tax exemption 2025. Above this limit, the starter's exemption no longer applies and you pay the regular transfer tax on the full value of the home.
These rules keep the starter's exemption fair. They make sure it helps younger buyers who are just starting out. Check the rules and see if you qualify. That way, you can save money when purchasing your home.
Capitalized canon and ground rent in 2025
When you buy a home on leasehold land, there is something extra to consider: the capitalized ground rent. This is the estimated value of the lease, and it is added to the value of the home. That matters, because it affects the 2025 transfer tax exemption.
What is ground rent?
With leasehold, you do not own the land your home is on. Instead, you pay an annual fee, called canon, to the landowner. This cost is converted into a total amount: the capitalized canon. It adds to the purchase price and increases the value of the home. This can push the price over the transfer tax exemption 2025 limit of €525,000. If that happens, you lose the starter's exemption and must pay transfer tax on the full amount.
Why is this important?
The transfer tax exemption allows you to save thousands, but only if the value of the home stays under €525,000. If the value of the ground rent pushes the total above this limit, you lose the starter's exemption and must pay transfer tax on the full amount. You must be at least 18 years old and meet all conditions of the transfer tax exemption. If you already have made use of the exemption, you cannot apply again.
Planning to buy a leasehold property and unsure what applies to you? Our advisors are ready to help you make the right choice.
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Buying a house together in 2025
Are you buying a home together in 2025? Then the starter's exemption might apply to both of you. But there are a few things to keep in mind.
Both up to 34 years old
If you are both 34 years old or younger and meet the conditions, you can both benefit from the starter exemption. This means that neither of you has to pay transfer tax when purchasing your first home. This double benefit makes buying a home together even more attractive.
Any of you 35 years of age or older?
Is one of you 35 years of age or older, but the other still under? No worries! The partner who is under 35 can still use the starter's exemption for his or her portion of the home. The partner who is older will then pay transfer tax on his or her portion of the purchase price.
The 2025 transfer tax exemption is a one time benefit. You must use it for your primary residence, and you must be at least 18 years old. If you’ve already made use of the exemption, you can’t apply again. This exemption helps buyers aged 18 to 34 take their first step in the housing market. If you qualify, you can save thousands of euros.
Want to know exactly how this works in your situation? Our advisors are ready to help you further and provide personalized advice.
National Mortgage Guarantee in 2025
In 2025, the National Mortgage Guarantee (NHG) limit will be raised from €435,000 to €450,000. The NHG offers buyers an additional safety net when taking out a mortgage. Especially for first-time buyers, this is an important means of reducing risk.
With the NHG, you have more security in the event of financial setbacks such as unemployment, disability or divorce. Should you have to sell your home at a loss in the future, the NHG can protect you against residual debt. This makes buying a home with an NHG mortgage a safer choice.
Want to know more about the National Mortgage Guarantee in 2025? You can read that in our extensive article on the NHG limit.
Sustainability bonus
Do you have plans to make your home more sustainable? In 2025, the NHG will even allow you to borrow up to €477,000 if you invest in energy-saving features. This offers buyers not only financial security, but also the chance to invest directly in a more sustainable future.
To qualify for the NHG, the purchase price of your home must be below the new limit of €450,000. In addition, certain income and loan conditions apply.
Wondering if the NHG is for you? Our experts are ready to advise you on how the National Mortgage Guarantee can make your buying process safer.
Increased exemption limits 2025
In 2025, there are significant changes that will make the housing market more accessible to first-time buyers. Both the transfer tax exemption limit and the National Mortgage Guarantee (NHG) limit will be increased. This provides more financial space and security for young buyers.
Transfer tax exemption
The transfer tax exemption limit will be increased to €525,000. This means that starters who buy a home up to this amount will not have to pay transfer tax. This starter's exemption is a one-time arrangement, specifically intended for buyers who are at least 18 years old and no more than 34 years old, who will use the home as their main residence.
NHG limit raised
The limit for the NHG will also be raised from €435,000 to €450,000. The NHG provides additional security for both the buyer and the lender in the event of financial setbacks, such as unemployment or divorce. In addition, buyers who want to invest in energy-saving features can borrow up to €477,000 with NHG.
Why is this good news for startups?
With the increased limits, first-time buyers have more choice and financial room to buy a home. It makes the step to owning a home smaller and provides security when taking out a mortgage. These are important steps to allow more people to buy their first home without being overburdened with taxes or risks.
Wondering how these changes can affect your buying process? Contact one of our experts for personal advice and find out how you can benefit from these regulations. In addition, you can read more about this in our article where we cover everything about the new NHG limit in 2025.
Want a transfer tax exemption?
The increased transfer tax exemption and NHG make this the perfect time to buy your first home. Do you have questions about how to take advantage of these transfer tax exemption or NHG benefits? Our advisors will help you step by step through the process, so that you can buy your dream home without worries.
Contact us today on 020 341 6587 or learn more about how homeup can support you. Together, we'll take the first step toward your own home!
What was it like in 2024?
In 2024 there are important changes for the transfer tax exemption and the National Mortgage Guarantee (NHG). First-time buyers still had a lower limit in 2023, but can use the exemption in 2024 up to a purchase value of €510,000. This means that buyers who are at least 18 and up to 34 years old will pay no transfer tax when purchasing a home up to this amount, provided the home becomes their primary residence and they have not previously used this exemption.
Conditions for the starter exemption in 2024
The main conditions for transfer tax exemption in 2024 are:
- Age: minimum 18 and maximum 34 years old
- primary residence: the home is your primary residence
- one-time: you have not used this exemption before
- limit: the property costs up to €510,000
Are you not using the property as your main residence, such as as a vacation home or for rental purposes? Then you pay a rate of 10.4% transfer tax since 2023.
Are you buying a home together and one of you is 35 years old or older? Then separate rules apply. This is because the exemption applies per buyer. The person under 35 can get exemption for his or her portion of the home, provided all conditions are met, while the older buyer pays 2% transfer tax on his or her own portion.
National Mortgage Guarantee (NHG) in 2024
The NHG provides additional security in the event of financial setbacks and protects against potential residual debt in the event of a sale at a loss. In 2024, the NHG cost limit is increased to €435,000, with a borrowing scope of up to €461,100 for energy-saving measures. hoi
When taking out an NHG mortgage, you pay a one-time commission of 0.6% of the mortgage amount. For a €300,000 mortgage, this amounts to €1800. Often an NHG mortgage provides a lower interest rate, which lowers your monthly expenses.
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