Buying your first home is a big step, and fortunately, as a starter, you can save significantly on transfer tax. The starter transfer tax exemption is an important regulation that ensures you do not have to pay transfer tax when buying your first home. In 2026, this exemption applies to homes up to €555,000, which means significant savings for many first-time buyers. But how exactly does this regulation work, and what conditions must you meet? In this article, we explain to you step by step how to take full advantage of this tax benefit.
What is the start-up transfer tax exemption?
The starter exemption is a government measure to help starters in the housing market. Normally when you buy a home you pay transfer tax, but as a starter you can be exempt from this. This immediately saves you thousands of euros when you buy.
Key benefits at a glance:
- You pay 0% transfer tax instead of 2%
- On a €400,000 home, you save €8,000 immediately
- You have more money available for remodeling or decorating
- Your monthly expenses stay lower because you have to borrow less
The Starter exemption from the Belastingdienst is designed specifically for people between the ages of 18 and 35 who are buying their first home. It has been in place since 2021 and has been amended several times to better support first-time buyers.
Exactly how much do you save?
Without the starter exemption, you pay 2% transfer tax. That may not seem like much, but for an average home, this adds up quickly. A math example makes the difference clear:
You can invest these amounts in other things, such as a new-build home Or preserving your new home.
What conditions must you meet?
The start-up transfer tax exemption sounds attractive, but it comes with specific conditions. It's important that you meet all the requirements or you won't get the exemption.
The five most important conditions:
- Age: You are between the ages of 18 and 35 on the date of signing the purchase deed
- First home: You have never owned a property in the Netherlands or abroad before
- Home Value: The purchase price must not exceed €555,000 (excluding buyer's costs)
- Residential Objective: You will occupy the property yourself as your primary residence
- Timeliness: You apply for the exemption at the notary in good time
Never owned a home before?
This sounds simple, but can sometimes be confusing. You don't qualify for the start-up exemption if you:
- Previously owned a property (even if you sold it)
- Have inherited a property and it was in your name in the past
- Have owned a property abroad
- Married and your partner previously owned property
Unsure if you meet this requirement? The Rijksoverheid gives clarity On the specific situations in which you may or may not qualify.
The age limit of 35 years
You must be between 18 and 35 years old at the time you sign the purchase contract. Please note that this is not the date of delivery, but the date you sign the purchase agreement at the notary.
Practical situations:
- You turn 36 in two months: make sure you sign the purchase deed before your birthday
- You buy with your partner who is 37: you don't qualify for the exemption
- You're 34 and delivery is in six months: no problem, it's all about the date of the deed of sale
The limit of €555,000 in 2026
In 2026 a maximum purchase price of €555,000 applies for the starter's exemption transfer tax. This limit has been raised several times in recent years to give first-time buyers more opportunities in the housing market.
How exactly does the border work?
The limit of €555,000 applies to the purchase price of the property. Additional costs such as notary fees, appraisal fees and other additional costs do not count toward this limit.
Pay attention to these situations:
- Property costs €550,000 including fitted kitchen: you qualify
- House costs €560,000: you pay 2% transfer tax on the whole amount
- The house costs exactly €555,000: you're just barely qualifying
There is no partial exemption. If the purchase price is above €555,000, you will pay transfer tax on the entire purchase price. This makes it important to negotiate the purchase price well if you are just above this limit.
How do you apply for the start-up exemption?
Applying for the starter exemption transfer tax is done through your notary. You don't have to arrange this yourself with the Belastingdienst, which makes the process a lot easier.
Step by step to your exemption
- Inform your notary public: Indicate at first contact that you want to take advantage of the start-up exemption
- Collect documents: Your notary usually needs valid identification and BSN number
- Sign the statement: You sign an official statement that you meet all requirements
- Notary regulates application: The notary should provide the starter exemption form digitally submit to Belastingdienst
- Audit by Belastingdienst: Belastingdienst check if you meet all conditions
- Agreement and delivery: On approval, you pay no transfer tax on delivery
The whole process usually goes smoothly if you meet all the requirements. Still, it is wise to discuss this early with your mortgage advisor.
What if your statement isn't accurate?
You sign a statement confirming that you meet all the requirements. If it later turns out that your statement was incorrect, there are serious consequences:
- You still have to pay full transfer tax
- Penalties and interest are coming
- You could be prosecuted for tax fraud
Therefore, be honest and transparent. Do you doubt whether you meet the requirements? Then discuss this with your advisor or notary beforehand.
Are you buying together? Then pay attention to this
Many first-time buyers buy with their partner or a friend. This affects the starter exemption transfer tax.
The most important rules in joint purchasing:
- All buyers must meet conditions
- Everyone must be between the ages of 18 and 35
- No one should have owned a home before
- If one person fails to comply, exemption expires for all
Different ages when buying together
This is a common situation. If you are buying with someone who is 36 years old or older, you are not eligible for the starter's exemption. Even if you meet all the conditions perfectly yourself.
Situation
Both 30 years
34 and 36 years old
35 and 35 years
32 years and 32 years, but one previously had a home
Starter A
Yes
Yes
Yes
Yes
Starter B
Yes
No
Yes
No
Starter exemption
Yes, full exemption
No, not a full exemption
Yes, full exemption
No, not a full exemption
What happens after the purchase?
e bought your home with the starter exemption transfer tax. But what if your situation changes? Can you rent out or sell the home without losing the tax break?
Renting out your starter home
In principle, you must occupy the property yourself. But there are situations in which temporary rental is possible:
- In case of temporary work transfer abroad
- For financial reasons during a difficult period
- When living together where one of the two is temporarily living elsewhere
Notice: The Belastingdienst can check afterwards whether you actually lived in the property. Are you going to rent out the property immediately after purchase without living there yourself? Then you can have the exemption reclaimed.
Resale within a few years
Are you selling the home again within a few years? You may, and you keep the tax benefit. There is no minimum occupancy period required. Once the purchase deed is signed and delivery has taken place, the starter exemption is final.
Are you considering moving on to a next house? Then you do pay ordinary transfer tax on that next purchase, because you will no longer be a starter.
Combination with other schemes
As a starter, you can take advantage of other benefits when buying your home in addition to the starter transfer tax exemption.
Nationale Hypotheek Garantie (NHG)
The NHG limit in 2026 is higher than the exemption limit. This means that as a starter, you can always take out NHG if you use the exemption. The benefits of NHG:
- Lower mortgage rates
- Protection for financial problems
- Residual debt to be reimbursed in case of forced sale
Gift exemption for own home
Are you getting financial help from your parents? Then they can take advantage of the increased gift exemption for your own home. In 2026, you may receive a one-time €33,129 tax-free gift for the purchase of your first home.
Combining maximum benefits:
- Receive €33,129 gift from your parents (tax-free)
- Use the start-up exemption (save up to €11,100)
- Take out NHG (get lower interest rates)
- Total benefit can reach €40,000 or more
At Roling Advies We help you make the most of every possible advantage when buying your first home.
exceptions and special situations
Not every situation is standard. There are special circumstances where the rules may be different.
Leasehold properties
You can also use the starter exemption for leasehold properties. You then pay no transfer tax on the value of the leasehold right. The purchase price and the capitalized value of the leasehold canon count toward the €555,000 limit.
Monuments and cityscapes
Monumental properties and homes in protected cityscapes are subject to the same rules as regular homes. The starter exemption simply applies.
Important points to consider with your application
To avoid disappointment, here are some crucial things to look out for when applying for the start-up transfer tax exemption.
Check these points in advance:
- Will you turn 35 in the foreseeable future? Plan your transfer before your birthday
- Are you buying together? Make sure both buyers meet all conditions
- Check purchase price including all fixed items (kitchen, built-in cabinets)
- Discuss with your notary how the process works
- Consult with your mortgage advisor about optimal financing
Timing is crucial
The date the bill of sale is signed is decisive. Sometimes a week can make the difference between getting an exemption or not. Therefore, plan well ahead and communicate clearly with all parties involved.
When in doubt about your situation, you can always contact for personalized advice. It's better to get clarity in advance than to face surprises later.
Common mistakes and how to avoid them
Even with good intentions, mistakes can occur when applying for the start-up exemption. We see these mistakes come up regularly:
Error 1: Assuming the delivery date Many first-time buyers think their age matters on the delivery date. But what matters is the date you sign the purchase deed. This can be months earlier.
Error 2: Purchase price just above the limit At a purchase price of €556,000, you will pay transfer tax on the whole amount. Therefore, try to negotiate if you are just over the limit. A reduction of €2,000 will save you €11,100 in tax.
Mistake 3: Forgetting to report inheritance Did you receive a small share in a property through an inheritance years ago? That too counts as property. You are then no longer a starter, even if you have since sold that share.
Error 4: Not all documents ready Make sure you deliver all necessary documents to the notary on time. Delay may mean that your birthday passes in the meantime.
Checklist for a successful application
- Check your age on scheduled date of purchase deed
- Verify that you have never owned a home before
- Confirm purchase price remains below €555,000
- Check if your partner/co-buyer also meets all requirements
- Discuss the exemption early with your notary public
- Collect all necessary documents
- Schedule the signing of the bill of sale well in advance of any deadlines
Future prospects and possible changes
The start-up transfer tax exemption is a politically sensitive topic. The regulation is updated regularly, and it is good to stay abreast of possible changes.
Developments since 2021
The exemption was introduced in 2021 with a limit of €400,000. It has been increased several times since then:
- 2021: €400.000
- 2024: €510.000
- 2026: €555.000
These increases follow rising home prices so that first-time buyers are not left out. For the most up-to-date information, you can always check the rates of the Belastingdienst raadplegen.
What does this mean for you?
If you are planning to buy a home soon, it is wise to:
- Track regulatory developments
- Not delaying your purchase decision in anticipation of potentially higher limits
- Get advice on your specific situation
- Plan well so you fall within current conditions
Learn more about other aspects of your mortgage on our blog, where we share regular updates on current developments.
The starter exemption transfer tax offers fantastic opportunities to save thousands of dollars when buying your first home. With the right preparation and knowledge of all the conditions, you can take full advantage of this regulation. Want to know exactly how much you can save and which mortgage best suits your situation? Roling Advies is happy to help you with personal advice so you can buy your first home worry-free with all the benefits available.