Netherlands buying guideAnyone can buy a home in the Netherlands, and the process is among the most consumer-protective in Europe: a three-day cooling-off right, a financing clause and a notary who checks the title. What has changed is the tax. From 1 January 2026 the transfer tax on a home that you will not live in dropped to 8 percent, while owner-occupiers still pay 2 percent. Below, how a purchase actually unfolds and where foreign buyers stumble.
Open to everyone, closed to guesswork
There are no nationality or residence restrictions on buying Dutch residential property. You can be a tourist, an expat or an investor abroad. What you do need is a Dutch notary (civil-law notary, notaris), a bank account to move the deposit, and patience in a market where asking prices are often exceeded by bidding.
The types of home are apartments, terraced and detached houses, and the occasional villa. Most apartments belong to an owners' association (VvE), which matters more than the unit's finish.
Bidding to keys
- Hire a buyer's agent (aankoopmakelaar) if you are new; the selling agent works for the seller.
- Bid. Offers are verbal or written; the seller can accept, counter or run a closed-bid round.
- Sign the purchase agreement (koopovereenkomst). It includes conditions such as financing and a building inspection.
- Cooling-off period. Consumers have three days, excluding Sundays and public holidays, after receiving the signed contract to withdraw without penalty.
- Deposit. Typically 10 percent, paid to the notary's escrow or covered by a bank guarantee.
- Mortgage and inspection. The financing condition often lasts 3 to 4 weeks.
- Notary deed. Title is transferred and registered in the Kadaster; you collect the keys at the same appointment.
The usual timeline is six to ten weeks from acceptance of the bid.
What the 2026 tax and cost picture looks like
Check the transfer tax carefully, because older articles quote 10.4 percent for investors, a rate that applied through 2025.
| Cost | Rate or range (2026) | Applies to |
|---|---|---|
| Transfer tax, owner-occupied home | 2% of price | Buyer who will live there |
| Transfer tax, other homes | 8% of price | Investors and second-home buyers |
| Transfer tax, non-residential property | 10.4% | Offices, shops, building plots |
| Exemption for young buyers | 0% for ages 18-35 below a price cap | Own occupation only; confirm the cap |
| Notary and Kadaster | roughly €1,500-3,000 | Buyer |
| Buyer's agent | 1-1.5% or fixed fee | Buyer |
| VAT on new build | 21%, in place of transfer tax | Buyer |
The rate depends on how you will use the home, so say so correctly to the notary.
Foreign-specific wrinkles
- Taxation. A non-resident who owns Dutch property can face Dutch tax on that asset through the so-called Box 3 system, plus municipal property taxes (OZB) based on the WOZ value. Check your home-country tax treaty.
- Leasehold (erfpacht). In Amsterdam and some other cities the land may be leased from the municipality. The annual canon, the renewal date and whether it has been converted to perpetual leasehold change the value.
- VvE health. Request the reserve fund, the multi-year maintenance plan, the building insurance and the minutes of the last owners' meetings.
- Energy label. The label influences mortgage terms and the cost of heating; older homes may need insulation.
- Landlord rules. Municipalities regulate rentals, including licensing and housing quotas, so an investor should read local rules first.
Residency and registering
Buying a home does not create a right to live in the Netherlands. EU citizens may register with the municipality if they have means or work; others need a residence permit through employment, study, family or a recognised business route. A Dutch address is needed for a citizen service number (BSN) and tax registration, so work out your right to reside before expecting to live in the property.
Financing for expats
Dutch mortgage rules are strict: lenders assess income, employment contract type and debts, and cap the loan relative to income and value. Non-resident applicants without Dutch income have a hard time, and Dutch banks often require the borrower to live in the country. National Mortgage Guarantee (NHG) is for owner-occupiers on homes under a price ceiling. For cash buyers, no lender is involved. See the Netherlands financing guide and model options with the mortgage calculator.
Errors to avoid
- Waiving the financing or inspection conditions to win a bid
- Overlooking the VvE's special assessments
- Neglecting to arrange the bank guarantee before the three days end
- Assuming rental income can be earned freely under local housing rules
- Not reading the koopovereenkomst in your own language
Last updated 8 October 2026
Frequently asked questions
Can a foreigner buy a house in the Netherlands without living there?
Yes. There is no residency requirement to own property, though tax and rental regulations differ for owners who do not live in the home.
What is the transfer tax in 2026?
It is 2 percent if you will live in the home, 8 percent for dwellings you will not occupy, and 10.4 percent for non-residential property. Younger first-time buyers may qualify for an exemption.
What is the cooling-off period?
Three days after you receive the signed contract, not counting Sundays or public holidays. In that time a consumer buyer can withdraw without giving a reason.
Do I need a notary?
Yes. A Dutch civil-law notary executes the deed of transfer, checks the title and registers it in the Kadaster. The notary is chosen by the buyer.
Can a non-resident get a Dutch mortgage?
It is difficult. Most lenders want Dutch income and residence, so non-residents often use equity, foreign loans or cash.
What is erfpacht and why does it matter?
It is a leasehold on the land under the home. The yearly payment and the end date can change the real cost of ownership, so request the deed of the lease before bidding.