Transfer Tax

Transfer tax is a direct tax imposed on the buyer when ownership of immovable property changes hands. The tax is levied as a percentage of the purchase price and must typically be paid to the tax authority within weeks of notarial registration of the deed.

The rate varies by municipality and provincial authority in the Netherlands, but for commercial real estate generally ranges from 6% to 8%. Lower rates may apply to residential purchases under specific conditions. This tax represents a significant cost component in property transactions and materially affects total acquisition expenses for investors and occupiers.