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.
Under the 2027 tax plan, the box 3 rate is 36% and the tax-free allowance is EUR 60,098. The actual return tax bill (36 748) was passed by the House of Representatives on February 12, 2026; the Senate postponed its vote pending amendments; entry into force is by royal decree, with January 1, 2028 as the target.