By municipality in Drenthe

VAT on new build in Drenthe

You usually buy a new-build home vrij op naam from a property developer, the Dutch price that includes the costs of the transfer. You then pay VAT instead of transfer tax, and it is already in the price. The rate is national, so it is the same in every municipality.

12municipalities with an answer
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The national rule

This applies across the whole country, with the official source.

Btw bij nieuwbouw

National

You usually buy a new-build home vrij op naam (v.o.n.) from a property developer. That Dutch price already includes the VAT and the notary’s costs of the transfer, so you pay no transfer tax. You do pay the costs of your mortgage and the mortgage deed yourself, and any extra work. This holds while the home has been in use for less than two years. Buying a plot to build on yourself? Then you usually pay VAT on the plot, and the builder charges VAT on the construction.

VAT
21% of the purchase price, already included in the price

Source: wetten.overheid.nl · updated on 16 October 2026

Quote from the source
de levering van een gebouw of een gedeelte van een gebouw en het erbij behorend terrein vóór, op of uiterlijk twee jaren na het tijdstip van eerste ingebruikneming, alsmede de levering van een bouwterrein

The answer per municipality

As of 17 October 2026. Choose an answer to see only those municipalities.

21% of the purchase price, already included in the price 12 municipalities

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 16 October 2026. As of 17 October 2026.

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