On Prinsjesdag (Budget Day) 2025, the Dutch government presented its fiscal plans for 2026 and beyond. Many of these measures will have a direct impact on the housing market. Whether you are a first-time buyer, investor, landlord, or homeowner, it is important to understand the changes.
Here is a summary of the most important housing market measures announced on Prinsjesdag 2025:
1. Property Transfer Tax: Lower Rates for Non-Owner-Occupied Properties
From January 1, 2026, the property transfer tax will change:
▪ 8% for properties not used as a primary residence (investors, landlords, developers).
▪ 2% for properties you will live in yourself.
▪ 0% for first-time buyers under the exemption threshold.
▪ For commercial properties and other non-residential buildings, the rate remains 10.4%.
These changes may be particularly interesting for investors and developers.
2. First-Time Buyer Exemption Raised to €555,000
The threshold for the first-time buyer exemption will rise to €555,000 in 2026.
▪ Applies to buyers aged 18 to 35.
▪ Note: the decisive date is the property transfer date at the notary, not the purchase date.
This can make a significant difference when buying your first home.
3. Rent and Leasing: Greater Flexibility
Changes to the rental market include:
▪ The planned rent freeze will not take place.
▪ Renting out a room in your own home (hospitaverhuur) and shared housing are encouraged.
▪ The rental valuation system (WWS) will be adjusted to provide more flexibility in the mid-range rental market.
▪ Service costs will be more clearly defined.
▪ The Rent Tribunal will have greater powers to resolve disputes more efficiently.
4. Rent Allowance: Simpler and More Accessible
From 2026:
▪ Maximum rent limits will be removed, allowing more tenants to qualify for rent allowance.
▪ The age limit for eligibility will be lowered from 23 to 21 years.
These changes will particularly help young tenants and students to afford housing.
5. Sustainability and Energy Labels
The government is emphasizing sustainability:
▪ From 2029, all rental homes must have at least energy label D.
▪ The National Heat Fund will continue to offer loans, sometimes even at 0% interest.
▪ Homeowners’ associations (VvEs) will receive more support and simplified decision-making for sustainability projects.
Implications of the Prinsjesdag Measures
▪ First-time buyers: Benefit from a higher exemption threshold and lower property transfer tax.
▪ Investors and landlords: Benefit from lower transfer tax and more flexibility in the mid-range rental market.
▪ Tenants: Easier access to rent allowance and clearer rules regarding service costs.
▪ Homeowners and VvEs: More support and opportunities for sustainability projects.
Conclusion
These measures were announced on Prinsjesdag but still require approval by the Dutch House of Representatives and Senate. Stay informed, as these changes could directly affect your home, investment, or rental property.
