Lafoga fesiitaiga ma tau o le tagata faʻatau pe a faʻatau meatotino i Netherlands

Toetoe lava o fale uma i Netherlands o loʻo faʻasalalauina kosten koper: the price is the price of the house, and the costs of transferring it are yours. The largest of those costs is transfer tax, charged at 2, 8 or 10.4 per cent depending on what you buy and what you will do with it. This page sets out the three rates and where they come from, the starter’s exemption, the reliefs that matter in practice and the other costs to budget for. It is general legal information, not tax or financial advice on your own purchase; for the tax treatment of a specific transaction, consult a tax adviser.

O le a le uiga o le "kosten koper", ma pe faapefea ona ese mai le "vrij op naam"

O le Kk ( kosten koper , "tau mo le tagata faʻatau") o lona uiga o le tau faʻasalalau e le aofia ai tau o le fesiitaiga; e te totogia na mea i luga. O le Von ( vrij op naam , "e leai se totogi i luga o le igoa") o lona uiga ua uma ona aofia ai i le tau le tau o le tuʻuina o le fanua i lou igoa. O le eseesega e tele lava ina faʻatusatusa i fale ua faʻaaogaina muamua ma fale fou: o fale o loʻo iai e masani ona faʻatau atu kosten koper , fale fou mai se tagata atiaʻe vrij op naam , aua e faʻaaoga le VAT nai lo le lafoga fesiitaiga ma e fausia e le tagata atiaʻe i totonu o le tau.

I lalo o le kosten koper e masani ona tauaveina e le tagata faʻatau:

• lafoga fesiitaiga (overdrachtsbelasting);
• le totogifuapauina a le notary mo le pepa o le fesiitaiga (leveringsakte);
• le Ofisa Resitala o Fanua (Cadastre) totogifuapauina mo le resitalaina o lena pepa faamaonia;
• ma, faatasi ai ma se mokesi, le notary ma totogifuapauina a Kadaster mo le pepa o le mokesi.

E lē aofia ai le komisi a le sui fa'atau, lea e totogi e le fa'atau, po'o lau lava sui fa'atau, su'esu'ega, iloiloga o tau po'o fautuaga mo mokesi. E lē fa'apea fo'i o le vrij op naam e leai ni tau: i luga o se mokesi fou, o le pepa fa'amaonia ma lona resitalaina o lo'o tumau pea ia te oe.

Transfer tax (overdrachtsbelasting): the three rates

O le lafoga fesiitaiga e totogi i le mauaina o meatotino tumau i Netherlands ma aia tatau i ai, e pei o le lisi umi ( erfpacht ) ma aia tatau i fale ( opstal ). O fua faatatau o loʻo i totonu o le mataupu 14 Wet op belastingen van rechtsverkeer.

The structure changed on 1 January 2026. Until the end of 2025 there was no separate rate for dwellings the buyer would not occupy: they fell under the general rate of 10.4%. Since that date article 14 contains a distinct rate of 8% for acquiring a dwelling, with 2% retained for a buyer who will live in it as their main residence and 10.4% left as the general rate for everything else. The rates sit in the statute and are changed through the annual Belastingplan, so they hold until Parliament amends them; the Belastingdienst publishes the rate applying on any given date.

O aotelega tuai o loʻo sii mai pea le 10.4%

The three rates are settled: 2% for a dwelling the buyer will occupy as their main residence, 8% for a dwelling the buyer will not occupy, and 10.4% as the general rate for non-residential property. Because the 8% rate is comparatively new, older summaries and adviser pages sometimes still give 10.4% for a buy-to-let, a second home or a holiday home — the rate that applied until the end of 2025, but not to an acquisition after that.

O itulau o tau o le Belastingdienst e pulea ai. Siaki le tulaga i le aso o lau pepa faamaonia ma fai i lau notary e faamaonia le tau a'o le'i sainia.

Le tuusaunoaga a le tagata amata (startersvrijstelling)

O le tagata faʻatau e ausia tulaga uma e le totogiina se lafoga fesiitaiga. O le tuusaunoaga o loʻo i le mataupu 15 Wet op belastingen van rechtsverkeer, o le manaʻoga o le faʻalauiloaga i le mataupu 15a. E tatau ona ausia mea uma nei:

• Tausaga. E tatau ona 18 tausaga pe sili atu le matua o le tagata faʻatau ma e leʻi atoa le 35 tausaga i le taimi e sainia ai le pepa o le maliega. E faʻaaoga le suega i tagata faʻatau taʻitasi: afai o se tasi o tagata faʻatau soofaatasi e 35 tausaga pe sili atu, e naʻo le sea a le tagata faʻatau agavaa e tuusaunoa.
• Na'o le tasi. E le tatau ona fa'aaogaina muamua e le tagata fa'atau le tuusaunoaga. O le i ai muamua o se fale e le fa'aleaogaina ai oe; o le fa'aaogaina o lenei tuusaunoaga e fa'apea.
• Nofoia e le pule. E tatau i le tagata fa'atau ona fa'aoga le fale e fai ma o latou nofoaga autū e ese mai i le fa'aogaina mo sina taimi pu'upu'u. E le agavaa le fa'atauina e lisi, toe fa'afouina ma toe fa'atau atu, pe fai ma fale lona lua.
• Tulaga fa'atapula'a o le taua. The value of the dwelling with its appurtenances must not exceed the tagata faigaluega. That threshold is indexed each 1 January and published by the Belastingdienst, so look it up for the year of your deed. It is a cliff edge, not a band: one euro above and the exemption falls away entirely, with 2% due on the whole value rather than the excess.

E fa'avasegaina le tulaga fa'atapula'a ma e suia i aso 1 o Ianuari, o lea afai e lata ane se fa'atauga i le tulaga fa'atapula'a, e mafai e le aso fa'amae'a ona suia le i'uga.

O le fa'alauiloaga tusitusia, ma le mea e tupu pe a sese

E lē fa'aaogaina otometi lava le fua faatatau e 2% po'o le tuusaunoaga a le tagata amata. O le Mataupu 15a e mana'omia ai le tagata fa'atau e ta'u manino mai, ma le mautinoa ma e aunoa ma se fa'atuai, i se fa'aliga tusitusia, o le a latou fa'aogaina le fale e fai ma o latou nofoaga autu e ese mai le taimi pu'upu'u - ma, mo le tuusaunoaga a le tagata amata, e le'i fa'aaogaina muamua. E lolomiina e le Belastingdienst ni pepa masani, ma e tatau ona o'o atu le fa'aliga ua sainia i le notary a'o le'i faia le fesiitaiga.

O le fa'alauiloaga e fa'atatau i lou fa'amoemoega i le taimi na e mauaina ai, ae le o se folafolaga e leai se mea e suia: afai e te fa'amoemoe moni e nofo ai iina ma o tulaga mulimuli ane e fa'amalosia ai oe e siitia pe nofo, e le leiloa le fa'amama avega i tua. O le mea e le fa'atagaina o le fa'alauiloa lea o se fa'amoemoega e te le o iai. Afai e fa'amaonia e sese le fa'alauiloaga, e mafai e le Pulega o Lafoga ona fa'atu se isi lafoga ( naheffingsaanslag ) mo le eseesega fa'atasi ai ma le tului ma fa'atulaga se fa'asalaga pe afai e sese le tagata totogi lafoga. O fa'asalaga mo se toe fa'afo'i sese pe le'i mae'a o fa'asalaga ia o le mataupu 67d ma le mataupu 67e AWR; o se fa'asa'oga fa'apitoa e faia i totonu o le lua tausaga i mataupu fa'avae e puipuia ai se fa'asalaga fa'apenei.

O ai e noatia, ma le auala e totogi ai le lafoga

O lafoga fesiitaiga e totogi i luga o le tagata e maua — the buyer; the seller is not liable. It is self-assessed, but in a normal purchase you file nothing yourself: where the transfer is by notarial deed, as it must be for registered property, the notary tulafono fa'alemalo files digitally and pays on your behalf. The tax therefore appears on the notary’s completion statement: you transfer the full sum to the notary’s third-party account before completion, and the notary settles the tax, the Kadaster fees and their own fee from it. Only where there is no notarial deed must the buyer file and pay personally, within one month of becoming owner; an objection can be lodged within six weeks of payment.

Tuusaunoaga ma fa'amama avega e taua i le fa'atinoina

Fa'atauina i se taimi pu'upu'u talu ona mae'a se fa'atauina muamua

O le Mataupu 13 e tuʻuina atu ai le faʻamama avega pe a toe maua le meatotino lava lea e tasi i totonu o le ono masina talu ona maua muamua e se isi tagata. O le faʻavae mo le mauaina lona lua e faʻaitiitia e le aofaʻi na faʻaopoopo i ai le lafoga faʻaliliu, poʻo le VAT e le mafai ona toesea, i le muamua, o lea e naʻo le faʻateleina o le tau e totogi ai lafoga a le tagata faʻatau lona lua.

E aogā lenei mea i se tagata faʻatau e faʻatau mai se tasi na faʻatoʻā faʻatau mai, ma o le mea lea e mafai ai ona toe faʻatau atu i se taimi puʻupuʻu e se faioloa poʻo se tagata atiaʻe. O le fesoasoani e faʻapipiʻi i le fanua ma le ono masina, ae le o le faʻasinomaga o le tagata faʻatau atu, o lea fesili poʻo afea na faʻatau ai e le tagata faʻatau.

Fesiitaiga o aiga, tete'a ma le tofi

O le mauaina e ala i le tofi po'o lalo o le tulafono o meatotino fa'aipoipo e le o se mauaina e totogi lafoga, o lea e leai se lafoga fesiita'i e tula'i mai pe a e mautofi i se fale pe a pa'ū atu meatotino ia te oe e ala i se nu'u fa'aipoipo; e ono tula'i mai le lafoga tofi nai lo lena. I le tete'a, o le vaevaeina o se nu'u fa'aipoipo po'o se meatotino fa'atasi i le va o pa'aga muamua e aofia i tuusaunoaga i le mataupu 15, o lea afai e vaevaeina le fale o le aiga i le tasi pa'aga e leai se lafoga fesiita'i e totogi. O le tulaga mo ē nonofo fa'atasi e le'i fa'aipoipo e sili atu ona vaapiapi ma e fa'atatau i le auala na tula'i mai ai le umiaina fa'atasi.

O fesiitaiga i le va o tagata o le aiga, e feteenai ma le talitonuga lautele, e le o tuusaunoaina i se tulaga lautele. O se matua e faatau atu i se tamaititi e pa'ū i lalo o le faiga masani: 2% pe afai o le a nofo ai le tamaititi, pe leai foi se mea pe afai e agavaa o ia e avea ma se tagata amata. O le tuusaunoaga faaleaiga i le mataupu 15 e faatatau i le soloaiga o pisinisi, ae le o se fale o le aiga. Afai e faatau atu se fale i se aiga e maualalo ifo le tau o le maketi, e ono tula'i mai foi le lafoga meaalofa, ma o le faavae o lafoga fesiitaiga o le tau o le maketi, ae le o le tau ua malilie i ai.

Fanua fou ua fausia: VAT nai lo le lafoga fesiitaiga

E lē totogia faalua lafoga o fale fou. Afai o le sapalai e noatia i le VAT — i se tulaga lautele, o se fale fou na sapalaiina a’o le’i nofoia pe i totonu o le lua tausaga talu ona fausia muamua, ma le fanua o le fale — o se tuusaunoaga i le mataupu 15 e le fa’aaogaina ai le lafoga fesiitaiga, o lea e totogi ai e le tagata fa’atau le 21% VAT ae leai se 2% po’o le 8%. O le samenloopvrijstelling lea.

O le mafuaʻaga lea e taʻua ai le igoa o le fale fou : o le 21% e tu i totonu o le tau a le tagata atiaʻe ae le o le pito i luga. E le faʻaaogaina le tuusaunoaga pe a mafai e le tagata faʻatau ona toe maua le VAT, o lea e manaʻomia ai e le aufaipisinisi ma kamupani ni fautuaga eseese. Ma o le fanua o loʻo fausia ai fale e le o se fale e nonofo ai: pe a faʻaaogaina le lafoga fesiitaiga i se fanua nai lo se fale, o le fua faatatau e 10.4%.

O tau o le isi tagata faʻatau

E le fa'atulagaina e le tulafono totogifuapauina a le notary ma e eseese i le va o ofisa ma aai, o lea ia maua ni upusii se lua pe tolu. O le totogifuapauina o le resitalaina o le Kadaster e fa'atulagaina ma e tu'uina atu e le notary i le tau.

O le a le mea e mafai ona toesea ma le a le mea e leai

E faigofie lava le laina vaeluaina: o tau o le mauaina o le fanua e le mafai ona toesea, ae o tau o le faatulagaina o le nonogatupe e mafai ona toesea. I lalo o le mataupu 3.120 Wet inkomstenbelasting 2001, o tau faatupeina e tasi mo se mokesi i lou lava fale e mafai ona toesea i le tausaga na faia ai - o le pepa o mokesi, lona resitalaina, le faufautua, le tau o le nonogatupe ma le totogifuapauina a le NHG. O lafoga fesiitaiga, le pepa o fesiitaiga, lona resitalaina, lau sui faatau ma le suʻesuʻega e le tosina mai ai se fesoasoani.

O le Fa'amaoniga o le Mokesi a le Atunu'u (Fa'amaoniga o le Mokesi a le Atunu'u) is optional and available only up to a maximum loan amount. NHG sets both the one-off guarantee fee (borgtochtprovisie), a small percentage of the loan, and that maximum, which is higher where energy-saving measures are financed with the mortgage. Both are fixed annually and published in the Voorwaarden en Normen, and the version in force when the mortgage offer is issued applies, so check the figures for the year of your offer rather than the year of completion. Lenders normally offer a lower interest rate in return, so the guarantee often pays for itself.

The Kadaster charge for registering a deed is fixed by the Tarievenregeling Kadaster and is the same for the transfer deed and the mortgage deed. The tariffs are set annually by the Kadaster and published in the Staatscourant. Electronic submission in a form the Kadaster can process automatically, which is the ordinary route for a straightforward house purchase, is cheaper than a paper deed. Ask for the current amounts in the quotation; the notary passes them on at cost.

Mea e fa'atulaga i le paketi: o se otootoga fa'atatau

O fuainumera o loʻo i lalo e naʻo ni faʻamatalaga : o se otootoga na fausia mai vaega o loʻo i luga, ae le o se upusii. Naʻo le elemene o lafoga ua faʻatulagaina e le tulafono.

• Tagata agavaa e fa'atau le fale mo le taimi muamua, ma ua lava le totogi e totogi ai: tusa lava pe leai 1.5% i le 3.5% — leai se lafoga fesiitaiga, o lea la, o tau o notarial ma Kadaster, tau o faatupeina ma soʻo se sui poʻo se suʻesuʻega e te filifilia.
• O le tagata e ona le fale e totogi le 2%: tusa lava pe leai 4% i le 6%O le tulafono faigofie o le “pe tusa ma le 5% i luga” e fetaui ma lenei mataupu, ma na o lenei lava mataupu.
• Buyer who will not occupy, paying 8%: tusa lava pe leai 10% i le 12% — lower than the same purchase before 2026, when the rate was 10.4%.
• Fanua e lē o ni fale nofomau i le 10.4%: tusa lava pe leai 12% i le 14%, e masani lava ona sili atu, aua e mamafa le faia o suʻesuʻega tatau.
• Fausia fou, igoa ole kamupani: Ua uma ona iai le 21% VAT i le tau, o lea ia na'o le paketi mo tau e feso'ota'i ma mokesi.

If you are working through the purchase itself rather than only its cost, our guide to fa'atauina o se fale i Netherlands sets out the contract, the cooling-off period and the conditions.

Lapata'iga e lua. O le au fa'atupe mai Holani e masani lava ona le fa'atupeina tau o le tagata fa'atau, aua o le nonogatupe e fa'atapula'aina e ala i le fa'atatau i le tau o le fanua, o lea e masani ona maua ai le kosten koper mai tupe teu. Ma afai e te fa'atau fa'atasi ma se tasi e le agava'a e avea ma se tagata amata, fa'ata'ita'i le lafoga i luga o sea ta'itasi ta'itasi.