Are you an entrepreneur considering investing in real estate or buying commercial property? Then you\u2019ll 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.<\/p>\n
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.<\/p>\n
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.<\/p>\n
The tax is calculated on the purchase price or market value of the property (whichever is higher) and is paid through the notary.<\/p>\n
For entrepreneurs, transfer tax can be a major cost when buying an office, store, warehouse, or rental property.<\/p>\n
As an entrepreneur, it\u2019s important to know the current rates. In 2025, the following percentages apply:<\/p>\n
| Type of purchase<\/th>\n | Rate<\/th>\n<\/tr>\n<\/thead>\n |
|---|---|
| Business premises, investment properties, second homes<\/td>\n | 10.4%<\/td>\n<\/tr>\n |
| Primary residence (main home)<\/td>\n | 2%<\/td>\n<\/tr>\n |
| Starters (under conditions)<\/td>\n | 0%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n \ud83d\udccc Important:<\/strong> The rate for non-residential properties (such as business premises) remains 10.4%<\/strong> in 2025. This high rate discourages speculation and property investment.<\/p>\n You pay OVB in the following cases:<\/p>\n purchase of an office, warehouse, store, or other commercial property<\/p>\n<\/li>\n purchase of a residential property intended for rental (investment property)<\/p>\n<\/li>\n purchase of mixed-use property (for example, a shop with an apartment above it)<\/p>\n<\/li>\n<\/ul>\n \ud83d\udc49 Mixed use:<\/strong> When purchasing a property that is partly residential and partly commercial, the Dutch Tax Authority looks at actual use:<\/p>\n 90% or more residential use \u2192 2% rate<\/p>\n<\/li>\n Less than 90% residential use \u2192 10.4% rate on the full property value<\/p>\n<\/li>\n<\/ul>\n You don\u2019t always have to pay transfer tax. In 2025, several exemptions apply:<\/p>\n If you\u2019re between 18 and 35 years old and buying your first home to live in yourself, you can qualify for the 2025 starter exemption<\/strong>.<\/p>\n Conditions:<\/strong><\/p>\n You are 18\u201335 years old at the time of transfer<\/p>\n<\/li>\n The property will be your main residence<\/p>\n<\/li>\n Maximum purchase price: \u20ac525,000<\/p>\n<\/li>\n The exemption can only be used once<\/p>\n<\/li>\n<\/ul>\n \u2705 Example:<\/strong> For a \u20ac500,000 home, this saves you \u20ac10,000 in tax.<\/p>\n 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.<\/p>\n Transfers within a family (inheritance\/gift) or within a partnership or firm can also qualify for an exemption under certain conditions.<\/p>\n When buying commercial property or rental housing, entrepreneurs often make these mistakes:<\/p>\n Forgetting to apply the starter exemption at the notary<\/p>\n<\/li>\n Misjudging how a property is used (residential vs. commercial)<\/p>\n<\/li>\n Failing to use exemptions for business succession<\/p>\n<\/li>\n Confusing VAT and transfer tax:<\/p>\n New construction or properties sold within two years of completion are usually subject to VAT<\/p>\n<\/li>\n In such cases, the concurrence exemption<\/strong> often applies, meaning no transfer tax is due<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n 1. Business property via BV<\/strong> Rate: 10.4%<\/p>\n<\/li>\n OVB: \u20ac31,200<\/p>\n<\/li>\n<\/ul>\n 2. Starter with own home<\/strong> Normal: 2% = \u20ac8,000<\/p>\n<\/li>\n With exemption: \u20ac0<\/p>\n<\/li>\n<\/ul>\n 3. Mixed-use property<\/strong> Because the apartment is not the main residence, the 10.4% rate applies to the full purchase price.<\/p>\n<\/li>\n<\/ul>\n Check whether it\u2019s more beneficial to buy property privately or through your BV.<\/p>\n<\/li>\n Always calculate in advance which rates and exemptions apply.<\/p>\n<\/li>\n Include notary fees, land registry fees, and financing costs in your total estimate.<\/p>\n<\/li>\n For mixed-use property: ensure the residential portion is correctly classified.<\/p>\n<\/li>\n<\/ul>\n 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.<\/p>\n \ud83d\udc49 Want to know if it\u2019s smarter to buy property through your BV or privately? Or are you unsure whether you qualify for the starter exemption or another scheme?<\/p>\n Schedule a free consultation with Balancify<\/strong>. We\u2019ll ensure your real estate transaction is handled correctly and tax-efficiently\u2014so you don\u2019t pay a single euro more than necessary.<\/p>\n","protected":false},"excerpt":{"rendered":" Are you an entrepreneur considering investing in real estate or buying commercial property? Then you\u2019ll almost always encounter transfer tax […]<\/p>\n","protected":false},"author":2,"featured_media":930,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-971","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxes"],"acf":[],"yoast_head":"\n |