Buying costs in the Netherlands (kosten koper) explained

What kosten koper means, how much transfer tax you pay in 2026, who gets the first-time buyer exemption and which costs come from quotes. With an example.

Written by: Woningmarkt NL editors. Updated 17 October 2026

What does kosten koper mean?

"Kosten koper" (k.k.) means that you, the buyer, pay the extra costs of the transfer. Dutch asking prices are almost always "k.k.". On top of the price you pay:

• transfer tax (sometimes none, see below);
• the notary for the transfer deed and the mortgage deed;
• a valuation of the home;
• mortgage advice or arrangement;
• with an NHG mortgage: the fee for the National Mortgage Guarantee;
• sometimes a bank guarantee or a building survey.

Transfer tax and the first-time buyer exemption

Transfer tax (overdrachtsbelasting) in 2026:

• 2% of the price if you will live in the home (main residence);
• 0% with the first-time buyer exemption;
• 8% for a home that will not be your main residence, such as a home to let;
• 10.4% for other property.

You get the first-time buyer exemption only if you meet every condition:

1. You are 18 or older and younger than 35.
2. You have not used the exemption before.
3. You will live in the home yourself.
4. The price is not above €555,000.

If the price is above €555,000, you pay 2% on the whole amount, not only on the part above the limit.

Notary, valuation and advice

These are market prices. No law sets an amount, and they differ by provider and by home. Ask for quotes and compare them. In the buying costs calculator you enter the amounts from your quotes yourself. We do not fill in an amount for you.

With an NHG mortgage you pay a one-off fee of 0.4% of the mortgage amount. NHG is possible if the loan is not above €470,000, or €498,200 with energy-saving measures.

Worked example

The average sale price of an existing owner-occupied home was €479,527 in 2025 (CBS, updated 17 February 2026). Say you buy a home for that amount and live in it.

• Transfer tax at 2%: €9,591.
• First-time buyer exemption possible at this price? yes. If you meet every condition, you pay 0%.
• NHG possible if you borrow the full price? no. On a loan of exactly €470,000 the NHG fee is €1,880.
• Add the amounts from your quotes for notary, valuation and advice.

Can you include the buying costs in the mortgage?

Usually not. Your mortgage may not exceed 100% of the market value of the home. So you normally pay the buying costs from your own savings. To see how much you can borrow on your income, use the mortgage calculator.

Read more

• House prices by municipality on the map
• Buying costs calculator
• Mortgage calculator

Disclaimer

This guide is indicative and not financial advice. Your own situation may work out differently. Talk to an independent mortgage adviser before you decide.

This text was written with AI assistance. The editors checked the rules and figures against the sources below (as of 17 October 2026).

Sources

1. Belastingdienst, transfer tax rate (Dutch): https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/woning/overdrachtsbelasting/tarieven_overdrachtsbelasting/het_tarief_van_de_overdrachtbelasting
2. Rijksoverheid, transfer tax exemption (Dutch): https://www.rijksoverheid.nl/vraag-en-antwoord/huis-kopen/vrijstelling-overdrachtsbelasting
3. NHG, NHG limit in 2026 (Dutch): https://www.nhg.nl/nhg-actueel/nhg-grens-in-2026-vastgesteld-op-470000/
4. CBS, table 83625NED, existing owner-occupied homes; average sale prices, region: https://opendata.cbs.nl/statline/#/CBS/nl/dataset/83625NED

Not financial advice. This guide explains rules; your own situation may work out differently.

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