Buying your first home? Then the first-time buyer exemption (startersvrijstelling) is probably the single biggest tax break available to you: 0% transfer tax instead of 2%. On a €400,000 home that is €8,000 you keep in your pocket — money you would otherwise pay on top of the purchase price, from your own savings. But the conditions are strict, and the pitfalls are real. Here is exactly how the exemption works in 2026.
The four conditions in 2026
• You are between 18 and 34 years old at the moment of transfer at the notary (so under 35 — the day before your 35th birthday still counts).
• The purchase price is €555,000 or lower.
• You will live in the home yourself for a longer period (own occupancy — not buying to rent out). You declare this in writing at the notary.
• You have not used the exemption before. It applies once per lifetime.
Note: "first-time buyer" is not literally a condition. You may have owned a home before — as long as you never used the exemption and meet the age and price conditions, you still qualify.
What it saves you
Without the exemption you pay 2% transfer tax on the full purchase price. With it, you pay nothing:
• Home of €300,000 → €6,000 saved
• Home of €400,000 → €8,000 saved
• Home of €555,000 → €11,100 saved (the maximum)
This matters more than it seems: transfer tax is part of the buyer's costs (kosten koper) that you cannot finance with your mortgage. Every euro of exemption is a euro less own money you need. Calculate your complete buyer's costs — with and without the exemption — using our buyer's costs calculator.
Pitfall 1: the price threshold is all-or-nothing
The €555,000 limit is a hard cliff, not a gradual scale. Buy at €555,000 and you pay €0. Buy at €556,000 and you pay 2% over the entire amount: €11,120. That one thousand euros extra on the price costs you more than eleven thousand euros in tax.
If you are bidding close to the threshold, this deserves real attention: overbidding past €555,000 is dramatically more expensive than it looks. Check what an extra bid actually costs you with our bidding guide.
Pitfall 2: the age limit is per person — and hard
The moment of transfer at the notary counts, not the moment you sign the purchase agreement. Are you 34 when you sign but 35 at the transfer? Then you pay the full 2%. With a long completion period, plan the transfer date carefully.
For couples the exemption is assessed per person, over each person's share. Is one of you 33 and the other 36? Then only the share of the younger partner is exempt — with a 50/50 split you pay 2% over half the purchase price. It can therefore pay off to look at the ownership split, but get advice from the notary first.
Pitfall 3: once per lifetime — spend it wisely
Used the exemption once, even for a modest apartment? Then it is gone forever. If you expect to move up to a more expensive home within a few years, using the exemption now is still usually the right call — but it is worth knowing that the second purchase will cost 2% again.
The self-occupancy requirement
You must actually go live in the home for a longer period. The tax authority checks this. Buying with the exemption and immediately renting the place out can lead to an additional assessment plus interest. A temporary situation (for example moving in a few months late due to renovation) is generally fine — the intention to live there is what counts.
What does this mean for your total budget?
With the exemption, the buyer's costs for a first-time buyer on a €400,000 home come to roughly €5,500 (mortgage advice, notary, valuation, structural survey, bank guarantee) instead of €13,500. Want to know what you can buy in total, working back from your savings and monthly budget? Use What can I buy? — it applies the exemption automatically below the threshold.
Please note: this article describes the 2026 rules in general terms and is not tax advice. The notary applies the exemption during the transfer and can assess your specific situation.
Sources
• Belastingdienst – Transfer tax and the first-time buyer exemption: belastingdienst.nl
• Rijksoverheid – Startersvrijstelling: rijksoverheid.nl
