Transfer Tax 2025: Everything Entrepreneurs Need to Know About Rates and Exemptions

Are you an entrepreneur considering investing in real estate or buying commercial property? Then you’ll almost always encounter transfer tax (OVB). This tax can be a significant expense, but there are also situations where you can benefit from a reduced rate or even an exemption.

In this article, we explain what transfer tax is, which rates apply in 2025, which exemptions exist, and what challenges entrepreneurs often face in practice.

What is transfer tax?

When purchasing real estate in the Netherlands, you pay transfer tax (OVB). This applies not only to private individuals buying a home but also to entrepreneurs purchasing business premises or investment properties.

The tax is calculated on the purchase price or market value of the property (whichever is higher) and is paid through the notary.

For entrepreneurs, transfer tax can be a major cost when buying an office, store, warehouse, or rental property.

Transfer tax rates 2025

As an entrepreneur, it’s important to know the current rates. In 2025, the following percentages apply:

📌 Important: The rate for non-residential properties (such as business premises) remains 10.4% in 2025. This high rate discourages speculation and property investment.

When does an entrepreneur pay transfer tax?

You pay OVB in the following cases:

• purchase of an office, warehouse, store, or other commercial property

• purchase of a residential property intended for rental (investment property)

• purchase of mixed-use property (for example, a shop with an apartment above it)

👉 Mixed use: When purchasing a property that is partly residential and partly commercial, the Dutch Tax Authority looks at actual use:

• 90% or more residential use → 2% rate

• Less than 90% residential use → 10.4% rate on the full property value

Transfer tax exemptions 2025

You don’t always have to pay transfer tax. In 2025, several exemptions apply:

1. Starter exemption

If you’re between 18 and 35 years old and buying your first home to live in yourself, you can qualify for the 2025 starter exemption.

Conditions:

• You are 18–35 years old at the time of transfer

• The property will be your main residence

• Maximum purchase price: €525,000

• The exemption can only be used once

✅ Example: For a €500,000 home, this saves you €10,000 in tax.

2. Merger, demerger, and restructuring exemption

In cases of mergers, business transfers, or restructurings, ownership may change without an actual sale. Under certain conditions, the Dutch Tax Authority may grant an exemption.

3. Family and business transfer exemption

Transfers within a family (inheritance/gift) or within a partnership or firm can also qualify for an exemption under certain conditions.

Common mistakes with transfer tax

When buying commercial property or rental housing, entrepreneurs often make these mistakes:

• Forgetting to apply the starter exemption at the notary

• Misjudging how a property is used (residential vs. commercial)

• Failing to use exemptions for business succession

• Confusing VAT and transfer tax:

  • New construction or properties sold within two years of completion are usually subject to VAT

  • In such cases, the concurrence exemption often applies, meaning no transfer tax is due

Practical examples for entrepreneurs

1. Business property via BV
A director-major shareholder (DGA) buys an office building worth €300,000 through his holding company.

• Rate: 10.4%

• OVB: €31,200

2. Starter with own home
A 30-year-old first-time buyer purchases a €400,000 home.

• Normal: 2% = €8,000

• With exemption: €0

3. Mixed-use property
A property with a shop on the ground floor and an apartment above that’s rented out.

• Because the apartment is not the main residence, the 10.4% rate applies to the full purchase price.

Tips for entrepreneurs buying real estate

• Check whether it’s more beneficial to buy property privately or through your BV.

• Always calculate in advance which rates and exemptions apply.

• Include notary fees, land registry fees, and financing costs in your total estimate.

• For mixed-use property: ensure the residential portion is correctly classified.

Conclusion

For entrepreneurs purchasing commercial or investment property in 2025, transfer tax is often one of the largest expenses. By understanding rates and exemptions, you can avoid overpaying.

👉 Want to know if it’s smarter to buy property through your BV or privately? Or are you unsure whether you qualify for the starter exemption or another scheme?

Schedule a free consultation with Balancify. We’ll ensure your real estate transaction is handled correctly and tax-efficiently—so you don’t pay a single euro more than necessary.