Per municipality, with the source

Property rules in the Netherlands

Which rules apply to buying, letting and splitting a property? Here they are per municipality, with the official source, the quote and the date. We assume a home or building you do not live in yourself.

Compare municipalities Create a free account

232 of 342municipalities researched

76municipalities with rules of their own

2national rules

As of 15 October 2026. A municipality counts as researched once we have read its bylaws.

What applies everywhere in the Netherlands

These rules apply in every municipality. A municipality can add rules of its own.

Buying

Overdrachtsbelasting

National

Tax you pay when you buy a home or other property. The rate depends on what you buy and whether you will live there yourself.

Home, not your main residence: 8% of the purchase price
Not a home: 10.4% of the purchase price

Will you live there yourself? Then other rules apply. Read the official rules

Source: belastingdienst.nl · valid from 1 January 2026 · updated on 15 October 2026

Quote from the source

Vanaf 2026 geldt een tarief van 8% voor de woning die u niet als hoofdverblijf gebruikt.

Letting

Wet goed verhuurderschap

National

National rules for every landlord, for example on discrimination when choosing a tenant and on the size of the deposit.

Source: volkshuisvestingnederland.nl · valid from 1 July 2023 · updated on 15 October 2026

Quote from the source

Vanaf 1 juli 2023 is de Wet goed verhuurderschap van kracht.

How many municipalities have a rule of their own

As of 15 October 2026. A municipality we have not read yet is not counted here.

Splitsen en omzetten28 municipalities
Vakantieverhuur23 municipalities
Onttrekken en samenvoegen17 municipalities
Onroerendezaakbelasting (OZB)16 municipalities
Opkoopbescherming13 municipalities
Boetes Wet goed verhuurderschap8 municipalities

Compare municipalities on one question

For each question you see how many municipalities have an answer and how many we read without finding the rule. You also see how many we have not read yet.

Question	Answer known	Not found	Not researched
May you let short term?	23	42	277
How many nights a year may you let short term?	14	51	277
How much tourist tax do you pay per night?	0	0	342
Do you need a permit to let?	1	64	277
Is the level of the rent regulated?	0	0	342
How much transfer tax do you pay?	342	0	0
How much VAT do you pay on a new home?	0	0	342
Is there buy-to-let protection?	13	52	277
What is the OZB rate?	16	1	325
Do you need a permit to split a home or let rooms?	28	38	276
Do you pay tax on the gain when you sell?	0	0	342

Not researched means we do not know yet. It does not mean there is no rule.

Municipalities with rules of their own

Each municipality here has its own page with its rules, the national rules and what we do not know yet.

Aalsmeer1 rule of its own
Almelo1 rule of its own
Amstelveen2 rules of its own
Amsterdam2 rules of its own
Baarn1 rule of its own
Beuningen1 rule of its own
Beverwijk1 rule of its own
Bunnik1 rule of its own
De Bilt1 rule of its own
Delft2 rules of its own
De Ronde Venen2 rules of its own
Deventer2 rules of its own
Diemen3 rules of its own
Dronten1 rule of its own
Duiven1 rule of its own
Edam-Volendam3 rules of its own
Ede1 rule of its own
Eindhoven1 rule of its own
Gorinchem1 rule of its own
Groningen2 rules of its own
Haarlem2 rules of its own
Haarlemmermeer1 rule of its own
Heerlen1 rule of its own
Hengelo (O)1 rule of its own
Hilversum1 rule of its own
Hoogeveen1 rule of its own
Houten1 rule of its own
Huizen1 rule of its own
IJsselstein1 rule of its own
Landsmeer3 rules of its own
Leiden1 rule of its own
Lopik2 rules of its own
Maastricht1 rule of its own
Meierijstad1 rule of its own
Montfoort1 rule of its own
Mook en Middelaar1 rule of its own
Nieuwegein1 rule of its own
Nijmegen1 rule of its own
Oegstgeest1 rule of its own
Ommen1 rule of its own
Oost Gelre1 rule of its own
Oss2 rules of its own
Ouder-Amstel1 rule of its own
Oudewater2 rules of its own
Pijnacker-Nootdorp1 rule of its own
Purmerend2 rules of its own
Raalte1 rule of its own
Reimerswaal1 rule of its own
Renkum1 rule of its own
Renswoude1 rule of its own
Roosendaal1 rule of its own
Rotterdam1 rule of its own
Rucphen1 rule of its own
Schiermonnikoog1 rule of its own
Schouwen-Duiveland1 rule of its own
's-Gravenhage1 rule of its own
Stichtse Vecht2 rules of its own
Texel1 rule of its own
Tiel2 rules of its own
Tilburg4 rules of its own
Uithoorn2 rules of its own
Utrecht1 rule of its own
Utrechtse Heuvelrug1 rule of its own
Valkenburg aan de Geul1 rule of its own
Veenendaal1 rule of its own
Vijfheerenlanden2 rules of its own
Vlissingen3 rules of its own
Voorschoten2 rules of its own
Vught1 rule of its own
Waterland1 rule of its own
Westland1 rule of its own
West Maas en Waal1 rule of its own
Woerden3 rules of its own
Zaanstad1 rule of its own
Zoetermeer1 rule of its own
Zuidplas1 rule of its own

This is a summary of the official rules, with the source. Read the source before you decide. It is not legal or tax advice.

Updated on 15 October 2026. As of 15 October 2026.

Is something wrong? Report it with your Protiva account. Report a mistake

Ready to manage your property the smarter way?

Start today for free. Add your first property and let Protiva do the paperwork.

Try 30 days free →Book a demo