Pajak transfer lan biaya panuku nalika tuku properti ing Walanda

Meh saben omah ing Walanda diiklanake 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%, depending on what you buy and what you will do with it. This page sets out the three rates, 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.

Apa tegese "kosten koper", lan bedane karo "vrij op naam"

Kk ( kosten koper , "biaya kanggo sing tuku") tegese rega sing diiklanake ora kalebu biaya transfer; sampeyan sing mbayar sing paling dhuwur. Von ( vrij op naam , "gratis nganggo jeneng") tegese rega wis kalebu biaya kanggo masang properti atas jeneng sampeyan. Bentenane umume nglacak omah bekas karo omah anyar: omah sing wis ana biasane didol kosten koper , omah anyar saka pangembang vrij op naam , amarga PPN tinimbang pajak transfer ditrapake lan pangembang nambahake menyang rega.

Ing sangisore koper, panuku biasane nggawa:

• pajak transfer (overdrachtsbelasting);
• biaya notaris kanggo akta transfer (leveringsakte);
• Kantor Pendaftaran Tanah (kadaster) ragad kanggo ndhaftar akta kasebut;
• lan, karo hipotek, biaya notaris lan Kadaster kanggo akta hipotek.

Iku ora ora cover the selling agent’s commission, which the seller pays, nor your own buying agent, survey, valuation or mortgage advice. And jeneng lengkap does not mean no costs at all: on a new-build mortgage, the deed and its registration remain yours.

Pajak transfer (overdrachtsbelasting): telung tarif

Pajak transfer dikenani biaya kanggo ndarbeni properti ora obah ing Walanda lan hak-hak kasebut, kayata sewa jangka panjang (erfpacht) lan hak bangunan (opstal). The rates are set out in article 14 of the Wet op belastingen van rechtsverkeer.

The structure changed on 1 January 2026. Until the end of 2025 there was no separate rate for a dwelling the buyer would not occupy: it fell under the general rate of 10.4%. Since that date, article 14 sets 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% remaining the general rate for everything else. The rates sit in the statute and change only when Parliament amends it through the annual Belastingplan; the Belastingdienst publishes the rate applying on any given date.

Ringkesan lawas sing isih ngutip 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 only started in 2026, 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.

Kaca tarif Belastingdienst ngatur. Priksa posisi ing tanggal akta sampeyan lan jaluk notaris sampeyan kanggo ngonfirmasi tarif kasebut sadurunge nandatangani.

Pengecualian starter (startersvrijstelling)

A buyer meeting every condition pays no transfer tax at all. The exemption is set out in article 15 of the Wet op belastingen van rechtsverkeer, and the declaration requirement in article 15a. All of the following must be met:

• Umur. Sing tuku kudu umur 18 taun utawa luwih lan durung umur 35 taun nalika akta ditandatangani. Tes iki ditrapake kanggo saben panuku: yen salah siji saka rong panuku gabungan umur 35 taun utawa luwih, mung saham panuku sing memenuhi syarat sing dibebasake.
• Mung sapisan. Sing tuku kudune durung nate ngetrapake pengecualian iki sadurunge. Duwe omah sadurunge ora ndadekake sampeyan ora memenuhi syarat; nggunakake pengecualian iki ndadekake sampeyan ora layak.
• Panggonan sing dikuwasani pemilik. Sing tuku kudu nggunakake omah kasebut minangka omah utama, ora mung kanggo sementara. Tuku kanggo disewakake, direnovasi lan didol maneh, utawa minangka omah nomer loro ora kalebu ing kategori iki.
• Ambang nilai. Regane omah lan pirantine ora kena ngluwihi woningwaardegrens, which is indexed each 1 January and published by the Belastingdienst — for 2026 it is €555,000. 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 only the excess.

Because the threshold changes each 1 January, on a purchase near the limit the completion date itself can decide the outcome.

Pranyatan tertulis, lan apa sing kedadeyan yen salah

Neither the 2% rate nor the starter’s exemption applies automatically. Article 15a requires the buyer to state, clearly and without reservation, in a written declaration, that they will use the dwelling as their main residence other than temporarily — and, for the starter’s exemption, that they have not used it before. The Belastingdienst publishes standard forms, and the signed declaration must reach the notary sadurunge transfer kasebut.

Pranyatan kasebut ana hubungane karo niat sampeyan nalika akuisisi, dudu janji yen ora bakal ana sing owah: yen sampeyan pancen niat manggon ing kana lan kahanan mengko meksa sampeyan pindhah utawa nginep, keringanan kasebut ora ilang sacara retrospektif. Sing ora diidini yaiku nyatakake niat sing ora sampeyan duwe. Yen pranyatan kasebut kabukten salah, Administrasi Pajak bisa ngunggahake pajak tambahan (naheffingsaanslag) for the difference plus interest, and impose a penalty where the taxpayer is at fault. A voluntary correction made within two years in principle prevents such a penalty.

Sapa sing tanggung jawab, lan kepiye carane mbayar pajak

Pajak transfer dipungut saka sing njupuk — sing tuku; sing dodol ora tanggung jawab. Iki ditaksir dhewe, nanging ing tuku normal sampeyan ora ngajokake apa-apa dhewe: yen transfer kasebut liwat akta notaris, kaya sing kudune kanggo properti sing kadhaptar, notaris hukum perdata files digitally and pays on your behalf. The tax 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.

Pengecualian lan keringanan sing penting ing praktik

Akuisisi sakcepete sawise akuisisi sadurunge

Pasal 13 menehi keringanan yen properti sing padha dituku maneh sajrone nem sasi sawise akuisisi sadurunge dening wong liya. Dasar kanggo akuisisi kapindho dikurangi jumlah pajak transfer, utawa PPN sing ora bisa dikurangi, sing dikenani pajak ing sing pertama, mula panuku kapindho mung kena pajak saka kenaikan nilai.

Iki nguntungake panuku sing tuku saka wong sing nembe tuku, lan iki sing ndadekake penjualan maneh jangka pendek dening pedagang utawa pengembang bisa ditindakake. Keringanan kasebut dipasang ing properti lan jendela nem wulan, dudu identitas reseller, mula takon kapan penjual tuku.

Transfer kulawarga, pegatan lan warisan

Akuisisi liwat warisan utawa miturut hukum properti perkawinan dudu akuisisi sing kena pajak, mula ora ana pajak transfer sing muncul nalika sampeyan nampa warisan omah utawa nalika properti tiba menyang sampeyan liwat komunitas perkawinan; pajak warisan bisa uga muncul. Ing pegatan, pambagian komunitas perkawinan utawa properti sing diduweni bebarengan antarane mantan pasangan dilindhungi dening pengecualian ing pasal 15, mula ing ngendi omah kulawarga dialokasikan kanggo salah siji pasangan, ora ana pajak transfer sing kudu dibayar. Posisi kanggo wong sing ora nikah luwih sempit lan gumantung saka kepiye kepemilikan bebarengan muncul.

Transfer antarane anggota kulawarga, beda karo kapercayan sing umum, ora umum dibebasake. Wong tuwa sing adol menyang anak kalebu ing rezim biasa: 2% yen anak kasebut bakal manggon ing kana, utawa ora ana apa-apa yen dheweke nduweni kualifikasi minangka starter. Pengecualian kulawarga ing pasal 15 ditujokake kanggo suksesi bisnis, dudu omah kulawarga. Yen omah didol menyang sedulur sing regane luwih murah tinimbang rega pasar, pajak hadiah uga bisa muncul, lan basis pajak transfer yaiku rega pasar, dudu rega sing disepakati.

Properti anyar: PPN tinimbang pajak transfer

Bangunan anyar ora kena pajak kaping pindho. Ing ngendi pasokan kasebut kena PPN — umume, bangunan anyar sing disedhiyakake sadurunge utawa sajrone rong taun sawise pendhudhukan pisanan, lan lahan bangunan — pengecualian ing pasal 15 ora ditrapake pajak transfer, mula sing tuku mbayar PPN 21% lan ora ana 2% utawa 8%. Iki samenloopvrijstelling.

Mulané bangunan anyar dikutip vrij op naam : 21% kuwi ana ing njero rega pangembang, dudu ing ndhuwur. Pengecualian iki ora ditrapake ing ngendi panuku bisa mbalekake PPN, mula investor lan perusahaan butuh saran sing kapisah. Lan lahan bangunan dudu papan panggonan: ing ngendi pajak transfer ditrapake kanggo plot tinimbang omah, tarifé yaiku 10.4%.

Biaya panuku liyane

Biaya notaris ora ditemtokake dening undang-undang lan beda-beda antarane kantor lan kutha, mula jupuk rong utawa telung kutipan. Biaya registrasi Kadaster wis ditemtokake lan notaris bakal menehi biaya.

Apa sing bisa dikurangi lan apa sing ora

Garis pamisahane prasaja: biaya entuk properti kasebut ora bisa dikurangi, biaya saka ngatur utangan are. Under article 3.120 of the Wet inkomstenbelasting 2001, one-off financing costs for a mortgage on your own home are deductible in the year incurred — the mortgage deed, its registration, the adviser, the valuation for the loan and the NHG fee. Transfer tax, the transfer deed, its registration, your buying agent and the survey attract no relief.

Jaminan Hipotek Nasional ( Nationale Hypotheek Garantie ) iku opsional lan mung kasedhiya nganti jumlah silihan maksimal. NHG nyetel biaya jaminan sapisan ( borgtochtprovisie ), persentase cilik saka silihan, lan maksimal kasebut, sing luwih dhuwur nalika langkah-langkah hemat energi dibiayai karo hipotek. Kalorone tetep saben taun lan diterbitake ing Voorwaarden en Normen, lan versi sing ditrapake nalika tawaran hipotek diterbitake ditrapake, mula priksa angka kanggo taun tawaran sampeyan tinimbang taun rampung. Pemberi pinjaman biasane nawakake tingkat bunga sing luwih murah minangka imbalan, mula jaminan asring mbayar dhewe.

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 — 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.

Apa sing kudu dianggarkan: ringkesan indikatif

Angka-angka ing ngisor iki mung minangka indikatif : ringkesan sing digawe saka komponen ing ndhuwur, dudu kutipan. Mung unsur pajak sing ditetepake dening undang-undang.

• Pembeli pertama sing memenuhi syarat, omah ing sangisore ambang batas: kira-kira 1.5% kanggo 3.5% — ora ana pajak transfer, dadi biaya notaris lan Kadaster, biaya pendanaan lan agen utawa survey apa wae sing sampeyan pilih.
• Pemilik-penghuni mbayar 2%: kira-kira 4% kanggo 6%Aturan umum "udakara 5% ing ndhuwur" cocog karo kasus iki, lan mung ing kasus iki.
• Sing tuku sing ora gelem manggoni, mbayar 8%: kira-kira 10% kanggo 12% — luwih murah tinimbang tuku sing padha sadurunge 2026, nalika tarif kasebut 10.4%.
• Properti non-perumahan ing 10.4%: kira-kira 12% kanggo 14%, asring luwih, amarga uji tuntas luwih abot.
• New-build, vrij op naam: PPN 21% wis kalebu ing rega, dadi anggaran mung biaya sing ana gandhengane karo KPR.

Yen sampeyan lagi ngrembug babagan tuku omah kasebut, dudu mung babagan biaya, pandhuan kanggo tuku omah ing Walanda iki njlentrehake kontrak, periode pendinginan, lan syarat-syarate.

Rong pancegahan. Para pemberi utangan Walanda umume ora bakal mbiayai biaya sing ditanggung pembeli, amarga utangan kasebut diwatesi miturut nilai properti, mula kosten koper biasane asale saka tabungan. Lan yen sampeyan tuku bebarengan karo wong sing ora nduweni kualifikasi minangka starter, model pajak saben saham kanthi kapisah.

Diringkes

• Transfer tax is 2% for a dwelling you will occupy as your main residence, 8% for a dwelling you will not, and 10.4% for non-residential property; a qualifying starter pays nothing.
• The starter’s exemption requires a buyer aged 18 to 34, who has not used it before, who will live in the dwelling as their main residence, and a purchase price under the indexed value threshold (€555,000 in 2026).
• The 2% and 0% rates apply only on a written declaration to the notary before the transfer; a false declaration can lead to an additional assessment and a penalty.
• New-build is normally sold jeneng lengkap and taxed with 21% VAT instead of transfer tax.
• Besides transfer tax, budget for notarial and Kadaster fees; only the financing-related costs of a mortgage are deductible for income tax.

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