Buying a House in the Netherlands: Taxes and One-Off Costs You Shouldn't Forget

The main taxes and one-off costs of buying a house in the Netherlands are transfer tax (overdrachtsbelasting), notary and mortgage-deed fees, an appraisal, financing advice, and an optional buying agent or structural survey. Most of these fall under "kosten koper" (k.k.), which means the buyer pays them on top of the purchase price.

Key takeaways

• Transfer tax (overdrachtsbelasting) is 2% of the purchase value for buyers who will live in the home themselves (Belastingdienst).
• A starter exemption lets buyers aged 18 up to 35 (younger than 35) pay 0% transfer tax, once only, on a home up to €555,000 in 2026 that they will live in themselves (Belastingdienst).
• NHG costs a one-off 0.4% of the mortgage amount in 2026, available up to a home value of €470,000 (€498,200 with energy-saving measures) (NHG).
• A buying agent (aankoopmakelaar) commonly costs 1% to 2.5% of the purchase price, or a fixed fee (NVM).
• Financing costs such as mortgage advice and the mortgage-deed fee are partly tax-deductible; the purchase price and transfer tax are not.

What are the one-off costs and taxes when buying a house in the Netherlands?

According to Rijksoverheid, the one-off costs split into two groups: the costs of finding and transferring a home, and the financing costs of taking out a mortgage. Every euro here is a euro you can't put into the home itself. That is exactly why it helps to understand what the home is worth before you bid, and then add the fees on top.

Here is what you are actually paying for:

• Transfer tax (overdrachtsbelasting): 2% of the purchase value for buyers who will live in the home themselves, per the Belastingdienst.
• Starter exemption: buyers aged 18 up to 35 (younger than 35) pay nothing, a one-time exemption, on a home up to the 2026 threshold of €555,000 that they will live in themselves, per the Belastingdienst startersvrijstelling.
• Notary and deed costs: the notary passes the deed of transfer and, if you borrow, the mortgage deed. Offices price this differently, so compare.
• Appraisal (taxatierapport): a lender wants an independent appraisal report before issuing a mortgage.
• Financing costs: advice and mediation from an AFM-registered mortgage adviser, plus the mortgage-deed fee.
• Buying agent (aankoopmakelaar): optional. The NVM notes commission is often 1% to 2.5% of the purchase price, or a fixed fee.
• NHG (Nationale Hypotheek Garantie): a one-off 0.4% of the mortgage amount in 2026, available up to the cap (see NHG).
• Structural survey (bouwkundige keuring): optional, worth it for older homes.

Honestly: the notary, appraisal and advice fees are the ones nobody can pin down for you in advance, because every office sets its own price. What you can fix ahead of time is the transfer tax and, where it applies, the NHG fee.

A quick example on a €556,000 home. The most recent CBS price report (September 2026) puts the average transaction price of an existing owner-occupied home well below this, so that is an above-average purchase, and it sits above both the €555,000 starter threshold and the €470,000 NHG cap.

Compare the fixed-fee route against a percentage agent early: on a home like this, the gap between 1% and 2.5% is over €8,000. Read how a fixed-fee buying agent compares with a traditional one before you sign anything. Most of these fees land around the moment you sign the preliminary purchase agreement and lock in any resolutive conditions. For a Dutch-language deep-dive, see which one-off costs come with buying a home.

Want to see what a home is actually worth before these fees stack up? Create a free Walter account and build a value picture for your target home. Understand the home's value before you bid, then add the fees on top.

What you can borrow and what you want to pay are not the same number. The first comes from a lender's rules; the second is a choice about the life you want behind the front door. Keep them apart, and these one-off costs stop feeling like a surprise bill.

Is buying a house in the Netherlands tax-deductible?

The caveat first: the house itself is never deductible, but some of the costs of financing it are. Rijksoverheid lists mortgage advice, mediation fees and the mortgage-deed fee as one-off financing costs, and notes that a part of these costs plus the mortgage interest are generally deductible when the home is your main residence. So the deductible pieces sit on the financing side of your purchase, not on the price tag. The purchase price itself, the 2% transfer tax and the buying agent's fee are not financing costs, so they fall outside this. One thing to weigh against the deduction: as a homeowner you also add the eigenwoningforfait, a small imputed value based on your home's WOZ value, to your taxable income each year. If you want the mechanics, read what the eigenwoningforfait is and how to calculate it. Confirm your own situation with an AFM-registered adviser or the Belastingdienst.

Is €70,000 considered a good salary in the Netherlands?

It depends on where you live and what you want to borrow. One benchmark helps to place it: CBS put the average personal income of everyone with an income in the Netherlands at about €42,000 in 2024, the most recent figure available. That is an average across all people who earn, not an average salary, so read it as a rough floor rather than a job benchmark. Against it, €70,000 sits comfortably above average. For buying a house, though, a salary only tells you what you can borrow, not what you should pay. Your mortgage is the product of lending rules that don't know your life, your buffers or your plans. With average transaction prices still rising through 2026 (CBS), a €70,000 income can anchor a solid purchase in many regions and feel stretched in Amsterdam or Utrecht. The honest question is not whether the number is "good" but whether the monthly cost, one-off fees included, is one you can carry calmly. If the numbers feel tight, renting a while longer can be the steadier call.

Can a foreigner buy a house in the Netherlands?

Yes. According to the KNB, the Royal Dutch Association of Civil-law Notaries, Dutch law does not restrict foreigners from buying a home; at the notary, nationality or residence status is not required, only valid identification before a deed can be passed. So an expat or international buyer faces the same one-off costs as any other buyer: transfer tax, notary, appraisal and financing fees. Arranging a mortgage is a separate step with its own conditions, and the surest footing is the same for everyone: understand what a home is worth before you bid. Once the purchase is set, the path from deed of sale to moving in runs the same way too. If you are bidding in a competitive market, here is how to make a considered offer on a popular home.

Where is the cheapest place to buy a house in the Netherlands?

CBS figures for 2026 show the average WOZ (assessed) home value is lowest in Heerlen, at about €238,000, against a national average of about €439,000. That gap changes the one-off costs directly: a lower purchase price means lower transfer tax, a smaller mortgage, and a lower NHG fee where it applies. A cheaper region can also keep you under the €555,000 starter exemption and the €470,000 NHG cap, which lowers upfront costs further. The WOZ value isn't the same as market value, but it's a useful public anchor; here is what the WOZ value is and when you need it. Cheapest on paper still deserves the same value check as anywhere else. That is why it pays to look beyond average selling prices and understand what actually determines a home's value before you bid.

Buying costs add up, but they stop feeling like a gamble the moment you understand what the home is worth before you bid. Walter doesn't gamble. Walter explains. Start with a free Walter account and pull a value picture for your target home, then add the fees on top with numbers you can defend.

Frequently asked questions

How much should I budget for one-off buying costs?

Set aside a slice of the purchase price for fees on top of the price itself. The sourced pieces are clear: 2% transfer tax (Belastingdienst) and, if you use NHG, 0.4% of the mortgage amount (NHG, 2026). Notary, appraisal and financing-advice fees vary per provider, so gather quotes before you commit.

Do I pay transfer tax on a new-build home?

Usually not in the same way. New-build homes are typically sold "vrij op naam" (v.o.n.), which means transfer tax and transfer-deed costs are already included in the price, so no separate transfer tax is due, per Rijksoverheid. With an existing home marked "kosten koper" (k.k.), the buyer pays the 2% transfer tax (Belastingdienst) and transfer costs on top of the purchase price.

Is NHG worth the fee?

It depends on your loan and risk appetite. NHG costs a one-off 0.4% of the mortgage amount in 2026 and is available up to a home value of €470,000 (€498,200 with energy-saving measures). In return it can lower your mortgage rate and offers a safety net if you can't meet payments. Above the cap, it simply isn't an option.

What is the 30% ruling in Amsterdam?

The 30% ruling is a separate income-tax facility for some employees recruited from abroad; it affects your salary taxation, not the one-off costs of buying a house. It applies across the Netherlands, not only in Amsterdam, and the conditions have changed in recent years. Check the Belastingdienst for the current rules before you rely on it in your budget.