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Home › Property rules › Netherlands › Amsterdam
2 rules of its own

Property rules in Amsterdam

What applies in Amsterdam to buying, letting and splitting a property? The national rules and the municipality's own rules, with the source and the date. We assume a property you do not live in yourself.

What applies in Amsterdam

The national, regional and municipal rules, by topic.

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.

Alterations and use

Splitsen en omzetten

Municipality of Amsterdam

A municipal permit to split a home, convert it into rooms or create additional homes.

Home, conversion
Permit required, everywhere
Home, creating additional homes
Permit required, everywhere
Home, splitting
Permit required, only in designated areas

Source: Huisvestingsverordening Amsterdam 2024, Artikel 3.1.1 · valid from 1 January 2026 · updated on 15 October 2026

Quote from the source
Als woonruimten waarvoor de vergunningplicht geldt als bedoeld in artikel 21, onderdelen a, b, c en e van de Huisvestingswet zijn alle woonruimten in de gemeente Amsterdam aangewezen.

Onttrekken en samenvoegen

Municipality of Amsterdam

A municipal permit to give a home another use or to merge homes.

Home, withdrawal
Permit required, everywhere
Home, merging
Permit required, everywhere

Source: Huisvestingsverordening Amsterdam 2024, Artikel 3.1.1 · valid from 1 January 2026 · updated on 15 October 2026

Quote from the source
Als woonruimten waarvoor de vergunningplicht geldt als bedoeld in artikel 21, onderdelen a, b, c en e van de Huisvestingswet zijn alle woonruimten in de gemeente Amsterdam aangewezen.

What we read for Amsterdam

Per rule: found, read without finding it, or not researched yet. Not found does not mean the rule does not exist.

  • OpkoopbeschermingNot found in Huisvestingsverordening Amsterdam 2024 of 1 January 2026
  • VerhuurvergunningNot found in Huisvestingsverordening Amsterdam 2024 of 1 January 2026
  • Splitsen en omzettenShown above.
  • VakantieverhuurFound in Huisvestingsverordening Amsterdam 2024 of 1 January 2026. Not on this page yet.
  • ToeristenbelastingNot researched yet.
  • Onroerendezaakbelasting (OZB)Not researched yet.
  • Onttrekken en samenvoegenShown above.
  • Boetes Wet goed verhuurderschapNot researched yet.
  • RioolheffingNot researched yet.

The fixed questions for Amsterdam

The same questions for every municipality, so you can compare them. Choose a question to see every municipality.

QuestionIn Amsterdam
May you let short term?Not found in the source
How many nights a year may you let short term?Not found in the source
How much tourist tax do you pay per night?Not researched
Do you need a permit to let?Not found in the source
Is the level of the rent regulated?Not researched
How much transfer tax do you pay?8% of the purchase price
How much VAT do you pay on a new home?Not researched
Is there buy-to-let protection?Not found in the source
What is the OZB rate?Not researched
Do you need a permit to split a home or let rooms?In the whole municipality
Do you pay tax on the gain when you sell?Not researched

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.

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