How much is the transfer tax?

Have you bought immovable property, such as a home, commercial property or plot of land? Or have you bought or received rights to immovable property? Then transfer tax applies.

You pay transfer tax if you become the owner of:

• immovable property, such as a home, commercial property or plot of land;
• rights to immovable property, such as:
  • right of superficies: the right to build something on, in or above someone else’s property without that other person becoming the owner of what you build;
  • leasehold: the right to use the land on which, for example, your house stands for a definite or indefinite period without owning the land;
• shares in a public limited company or private limited company whose assets mainly consist of immovable property. These are known as real estate companies. If the public or private limited company owns new, unused immovable property, the so-called concurrence exemption or a 4% rate may apply under certain conditions. Information about this can be obtained from your tax adviser or via the Tax Information Line;
• a membership right in a cooperative flat association. This is the right to use all or part of a building owned by the association, without becoming the owner of that part of the building.

For more information, please refer to the website of the Dutch Tax and Customs Administration.