Transfer tax is a government tax levied on the purchase price if you become owner of a house in The Netherlands. Regular transfer tax percentages range from from 2% to 10,4% on the purchase price.
Transfer tax exemption limit is set at a maximum purchase price of 525.000 EUR (2025) (*) provided you meet all conditions stated below:
- you are under 35 years of age on the date of transfer of ownership of the house to you at the notary’s office
- the new home will be your main residence (not to be let)
- you are a first time applicant for the transfer tax exemption (even if it is not your first main residence and you do meet all other requirements !)
- The purchase price is a maximum of 525.000 EUR (2025)
- (*) If two persons become owners (each for 50%) (e.g., one person under 35 and the other over 35), the person under 35 can be exempted from paying transfer tax. The person over 35 will pay 2% on 50% of the purchase price, provided all other requirements are met by both buyers. If both prospective buyers meet all requirements, neither will pay transfer tax.
NHG (National Mortgage Loan Warranty)
For a loan under N.H.G. conditions the maximum cost limit 2025 is 450.000 EUR. If you want to invest in energy saving measures (EBB / EBV) even up to a maximum of 477.000 EUR. For more info about N.H.G. check this page.
NHG One off contribution will drop from 0.6% (2024) of the loan amount to 0,4% of the loan amount per 1-1-2025. The one off contribution is subject to tax relief if all requirements are met.
Energy label
The energy label of the house you will purchase co determines the max to borrow amount. The better the energy label the higher the extra amount you can borrow on top of your regular max Loan to Income amount.
| Energy label current home | Amount to be added for determining max loan to income amount |
| E, F, G | + 0 EUR |
| C, D | + 5.000 EUR |
| A, B | + 10.000 EUR |
| A+ up to and including A++ | + 20.000 EUR |
| A+++ | + 30.000 EUR |
| A++++ excl. “energieprestatiegarantie” | + 40.000 EUR |
| A++++ incl. “energieprestatiegarantie” for minimum of 10 years | + 50.000 EUR |
If you want to renovate / invest in energy saving measures you can borrow extra => depending on the energy label of your house
| Energy Label | Extra Amount |
| E, F, G | + 20.000 EUR |
| C, D | + 15.000 EUR |
| A, B, A+ tm A+++ | + 10.000 EUR |
| A ++++ and better | + 0 EUR |
Study Loan
Your study loan (registered at DUO) is considered a financial commitment. Per 1-1-2025 this financial commitment will be assessed in a different way than before. The monthly amount you pay (see DUO.NL) will be grossed up by this column (push button) in order to determine the influence of your study loan on the maximum loan amount for your mortgage loan). Please let us know if you want us to calculate the consequences of you study loan on your maximum loan amount.
Singles
Singles can borrow 17.000 EUR extra (Loan to Income) in 2025 (2024; 16.000 EUR). Their income must be minimum 28.000 EUR in order to be eligible for this ruling.
All aspects mentioned above are for orientation purposes only and are subject to changes, no rights can be derived from them.
