Good news if you are planning to buy a home in the Netherlands in 2027. From 1 January 2027, the property value threshold for the Dutch transfer tax exemption for young buyers will rise to €615,000. In 2026, the threshold is still €555,000.
This means more buyers under the age of 35 may qualify for a 0% transfer tax rate in 2027. Below, I explain the conditions, the potential savings and why the transfer date at the notary can make a major financial difference.
What is the Dutch transfer tax exemption?
When you buy an existing home in the Netherlands that you will use as your main residence, the standard transfer tax rate is generally 2%. Eligible buyers aged 18 to 34 can qualify for a one-time exemption, meaning they pay 0% transfer tax.
Despite often being called the starter exemption, you do not necessarily have to be a first-time buyer. You may still qualify if you have owned a home before, provided you have not used the exemption previously and meet all other conditions.
What is the transfer tax exemption threshold in 2027?
From 1 January 2027, the maximum property value for the exemption is €615,000. In 2026, the limit is €555,000. That is an increase of €60,000.
This is particularly relevant for buyers in Eindhoven and surrounding areas, where purchase prices frequently fall around or above the current threshold.
How much can you save?
Without the exemption, the standard transfer tax on a home you will occupy yourself is generally 2%. On a €500,000 home, that amounts to €10,000.
On a €600,000 home, the difference is €12,000. At a property value of exactly €615,000, the potential saving can be as much as €12,300.
Conditions for the transfer tax exemption in 2027
1. You are younger than 35
You must be at least 18 and younger than 35 at the moment you legally acquire the property. In most cases, the relevant date is the date on which you sign the deed of transfer at the notary.
2. The property value does not exceed €615,000
In 2027, the value of the entire property may not exceed €615,000. The exemption is not a tax-free band. If the property is worth €620,000, for example, you do not receive an exemption on the first €615,000.
3. You will live in the property yourself
The property must become your main residence for a longer period. The exemption does not apply if you buy the property solely as an investment, holiday home or rental property.
4. You have not used the exemption before
The exemption can only be used once. If you previously bought a property without using the exemption, you may still be eligible for it on a later purchase.
Buying in 2026 but completing in 2027
This can make a significant difference. In the usual situation, the relevant moment is the legal transfer at the notary, not the date on which you sign the purchase agreement.
For example, suppose you sign for a home worth €600,000 at the end of 2026 and meet the other conditions. If the legal transfer takes place in 2026, the home exceeds the €555,000 threshold. If the transfer takes place in January 2027, the same property falls within the new €615,000 threshold.
The difference in transfer tax can be €12,000. For homes valued between €555,000 and €615,000, the completion date can therefore be financially important.
What if you buy together and only one buyer qualifies?
The conditions are assessed for each buyer individually. If you buy together and one of you qualifies while the other does not, the exemption can apply to the qualifying buyer’s share.
However, the €615,000 threshold is based on the value of the entire property. You cannot qualify simply because your personal share is below €615,000 if the total property value exceeds the threshold.
Does it have to be your first home?
No. This is one of the most common misunderstandings. You may have owned a property before and still qualify, as long as you have never used the exemption and meet the conditions at the time of your new purchase.
Should you always use the exemption immediately?
Not necessarily. You are not legally required to use it. In some situations, it may be worth considering whether to save the exemption for a later purchase, for example if you expect to move again soon and will still be under 35 at that time.
Whether that is sensible depends on your age, plans and expected property values.
What does the higher threshold mean for buyers in Eindhoven?
The increase to €615,000 makes the exemption accessible to more buyers in Eindhoven and nearby municipalities. At these price levels, a 2% transfer tax can easily amount to more than €10,000.
Transfer tax is only one part of the costs of buying a home. You should also consider mortgage advice fees, notary fees, valuation costs and, where relevant, a structural survey.
You can also use our maximum mortgage calculator to get an initial idea of your borrowing capacity.
Example: transfer tax exemption in 2027
You are 30 years old and buy a home in Eindhoven for €575,000. You will live in the property yourself and have never used the transfer tax exemption.
If the legal transfer takes place in 2026, the €575,000 property value exceeds the €555,000 threshold. If the transfer takes place in 2027, the same home falls below the new €615,000 threshold.
At a 2% rate, the difference is €11,500.
Frequently asked questions
What is the transfer tax exemption threshold in 2027?
From 1 January 2027, the maximum property value for the exemption is €615,000.
How old can I be?
You must be at least 18 and younger than 35 at the time you legally acquire the property.
Can I sign in 2026 and still use the 2027 exemption?
Yes, potentially. In the usual situation, the date of legal transfer at the notary is decisive. If the property is transferred in 2027, the €615,000 threshold applies.
Can I use the exemption if I have owned a home before?
Yes. It does not have to be your first home. The key condition is that you have not used the exemption previously.
Is there a partial exemption above €615,000?
No. If the property value exceeds the threshold, the exemption does not apply.
What if my partner is 35 or older?
The eligibility conditions are assessed per buyer. If you qualify and your partner does not, the exemption may apply only to your share.
Planning to buy a home in 2027?
If you plan to buy a home in the Netherlands in 2027, the higher transfer tax exemption threshold could make a substantial difference. This is especially relevant if you are looking at homes between €555,000 and €615,000.
At Homeloan, we can help you understand how much you can borrow, how much cash you need and which mortgage options fit your situation.
Schedule an introductory mortgage meeting. You are welcome at our office in Eindhoven, and online appointments are also available.
This article is based on the laws and regulations known as of September 2026. The €615,000 property value threshold for 2027 has been officially established.