Startersvrijstelling
Definition
A transfer tax exemption for young first-time home buyers purchasing properties below the statutory price cap.
Key Takeaways
- Startersvrijstelling is a 0% transfer tax exemption for first-time buyers aged 18–35 in the Netherlands.
- 2026 cap: €555,000 property price; must be primary residence; can only use once in lifetime.
- Saves up to €11,100 in transfer tax (2% of €555,000 cap); selling within 6 months may void exemption.
- Separate from NHG; can be combined with mortgage guarantee for additional interest rate savings.
Detailed Explanation
Startersvrijstelling (starter's exemption) is a Dutch transfer tax exemption for first-time home buyers aged 18–35, allowing them to purchase a home without paying the standard 2% transfer tax (overdrachtsbelasting). This exemption significantly reduces the upfront cost of buying a first home, making homeownership more accessible for young buyers.
For 2026, the startersvrijstelling applies to properties purchased for up to €555,000. To qualify, you must be between 18 and 35 years old on the purchase date, be a first-time buyer (never owned a home before), and intend to live in the property as your primary residence. The exemption can only be used once in your lifetime. If you sell the property within 6 months of purchase, you may lose the exemption and have to pay the transfer tax retroactively. The exemption is separate from (and can be combined with) NHG mortgage guarantee.