Investment property: Netherlands

Updated 6 October 2026

A foreigner can buy a home in the Netherlands without permits or nationality restrictions.

A notary handles the deal, and title is registered with the Land Registry. The market is expensive and tightly regulated: transfer tax depends on whether you will live in the home yourself, and letting is limited by the affordable rent law and municipal rules. Buying does not grant residence; relocation is via work, business or study, see our Netherlands residence page. Dollar amounts use the European Central Bank rate of 5 October 2026, $1.12 per euro.

Transfer tax in 2026

• 2% if the buyer will live in the home as their main residence.
• 0% for buyers aged 18 to 35 buying their first home to live in, if the price is under the annual threshold; the exemption is used once.
• 8% for homes bought to let and second homes; from 2026 the rate was cut from 10.4%.
• 10.4% for commercial property.

On a €500,000 flat, about $560,200, the tax is €10,000, about $11,200, if you live in it, and €40,000, about $44,800, if you buy to let. Notary and Land Registry fees are extra.

Letting: what limits it

• The affordable rent law extended rent regulation to the middle segment in 2024: the maximum rent is set by a points system based on home quality.
• Buy-to-let protection: many municipalities ban letting cheaper homes in the first four years after purchase without a permit.
• Short-term tourist letting in big cities is capped by nights per year and requires registration.

Owner's taxes

• Municipal property tax and water board tax are paid yearly.
• A resident's own home is taxed via a deemed home income, and mortgage interest on it is deductible subject to conditions.
• Homes to let and second homes held by an individual are taxed under the savings and investment tax on a deemed return, for non-residents too.

How the purchase works

1. Shortlisting and an offer, often competitive for popular homes.
2. Purchase agreement; a buyer of a home to live in has three days to withdraw without consequences.
3. Deposit or bank guarantee, usually 10%.
4. Financing: mortgages are available to non-residents too, on stricter terms.
5. Notarial deed, tax payment and Land Registry registration.

Buyer's documents

• passport and a Dutch citizen service number if you are registered with a municipality;
• proof of the origin of funds for the notary and bank;
• for the 2% or 0% rate, a declaration that you will live in the home yourself;
• a power of attorney if a representative handles the deal.

Risks

• Buying to let in a city with buy-to-let protection without a permit.
• Regulated rent below expected yield.
• Owners' association contributions and upcoming building repairs.

What we do

We shortlist a property, check municipal letting rules, calculate transfer tax and yield under regulation, and support the purchase agreement, notarial deed and registration with locally licensed partners. If you need a Dutch bank account or mortgage, we help in parallel.

What we do

• Property shortlist for your investment goal
• Legal due diligence on the property
• End-to-end transaction support
• Ownership structuring (company, trust)
• Property management and letting

See also

Company formation · Business account · Personal account · Country taxes · All country programs

FAQ