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Transfer Tax in 2025: Everything You Need to Know
When buying a home, you’ll encounter transfer tax. This tax is paid when the notary finalizes the deed of transfer and is typically part of the buyer’s costs (k.k.). In some cases, the seller pays this tax, such as with new-build properties sold as “freehold” (vrij op naam, v.o.n.).
Rates and Exemptions in 2025
Starter’s Exemption
If you’re between 18 and 35 years old, you won’t have to pay transfer tax in 2025 when purchasing a home valued at up to €525,000. The condition is that you’ll live in the property yourself and haven’t used this exemption before.Primary Residence
If you’re buying a home to live in but don’t qualify for the starter’s exemption, you’ll pay 2% transfer tax.Investors and Second Homes
If you’re buying a second home or an investment property, a transfer tax rate of 10.4% applies.
Key Changes in 2025
As of January 1, 2025, several changes to transfer tax rules will take effect:
Increase in the Starter’s Exemption
The maximum property value eligible for the starter’s exemption will be raised to €525,000.Adjustment to Tax Rates
The general transfer tax rate for investors and second homes will increase to 10.4%.
Exemptions and Special Cases
There are situations where you don’t have to pay transfer tax:
Inheritance or Gifts
If you inherit a property, you won’t pay transfer tax, though inheritance tax may apply. For gifted properties, specific rules and exemptions are in place.Marriage or Registered Partnership
If you get married in community of property or enter into a registered partnership, you become a co-owner without paying transfer tax.After a Divorce
If you take over a shared property after a divorce, transfer tax does not apply.
Conclusion
It’s crucial to stay informed about current rules and rates for transfer tax, especially with the changes coming in 2025. This knowledge can help you avoid financial surprises and take full advantage of any exemptions. For personalized advice, consult a notary or tax advisor.
