Netherlands: transfer tax on investor housing may fall from 8% to 7%

Under the 2027 Tax Plan, transfer tax on housing the buyer does not occupy falls from 8% to 7% from January 1, 2027. The 2% rate for owner-occupied housing is unchanged. Parliamentary votes are in November and December 2026.

What this changes in the calculation

If adopted, purchase costs for a rental apartment go from 8% to 7% of the price.