3 rules of its own

Property rules in Epe

What applies in Epe 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 Epe

The national, regional and municipal rules, by topic.

Buying

Btw bij nieuwbouw

National

If you buy a new home from a developer, you pay VAT instead of transfer tax. That VAT is part of the price vrij op naam, the Dutch price that includes the costs of the transfer. This holds while the home has been in use for less than two years. Buying a plot to build on yourself? Then other rules apply: 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

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.

Owning

Onroerendezaakbelasting (OZB)

Municipality of Epe

Annual municipal tax on the WOZ value. The owner pays it, and for property other than a home the user pays a share too.

Home, owner
0.0722% of the WOZ-waarde
Other property, owner
0.1786% of the WOZ-waarde
Other property, user
0.1213% of the WOZ-waarde

Source: lokaleregelgeving.overheid.nl, Tarieventabel Epe 2026, onroerende-zaakbelastingen art. 2 en 3 · valid from 1 January 2026 · updated on 16 October 2026

Quote from the source
Het percentage bedraagt voor de eigenarenbelasting:

Rioolheffing

Municipality of Epe

Annual municipal charge for the sewer system. The municipality decides whether the owner, the user or both pay.

Owner
€133 per year
User
from €37.92 per yearDepends on the water use.

Source: lokaleregelgeving.overheid.nl, Tarieventabel Epe 2026, rioolheffing art. 1 en 2 · valid from 1 January 2026 · updated on 16 October 2026

Quote from the source
Het tarief voor het eigenarendeel bedraagt € 133,00

Letting

Huurprijsbescherming (puntenstelsel)

National

The points system (WWS) sets the highest rent you may ask, for social and mid-market rent. If a home has more points than the mid-market limit, it falls in the free sector and you agree the rent yourself. These limits apply to a self-contained home. For a room, the points system always applies.

Social rent, points limit
143 points
Social rent, highest rent
€932.93 per monthThe upper limit for social rent in 2026.
Mid-market rent, points limit
186 points
Mid-market rent, highest rent
€1,228.07 per monthThe liberalisation limit in 2026: the top of mid-market rent.

Source: volkshuisvestingnederland.nl · valid from 1 July 2024 · updated on 16 October 2026

Quote from the source
De maximale huurprijsgrenzen geven aan welke huur maximaal gevraagd mag worden bij een bepaald aantal punten.

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.

Short-term rental

Toeristenbelasting

Municipality of Epe

Tax per overnight stay that the municipality charges. You pay it to the municipality and can pass it on to your guests.

Per person per night
€1.50 per person per night
Campsite
€1 per person per night

Source: lokaleregelgeving.overheid.nl, Tarieventabel Epe 2026, toeristenbelasting art. 1 en 2 · valid from 1 January 2026 · updated on 16 October 2026

Quote from the source
Het tarief bedraagt per persoon per overnachting € 1,50

Selling

Verkoopwinst in box 3

National

If you sell a property as a private investor, you pay no tax on the gain today. The property falls in box 3, where you pay tax on a fixed return on your assets.

Source: rijksoverheid.nl · updated on 16 October 2026

Quote from the source
De Belastingdienst rekent ook met een fictief rendement dat dichter bij het werkelijke rendement ligt.

Coming up

Proposals and rules with a later start date. They do not apply yet and are not counted anywhere.

Selling

Vermogenswinstbelasting op vastgoed

NationalProposal, not in force

A bill: when you sell property held in box 3, you pay tax on the increase in its value. The intended year is 2028.

This does not apply yet and is not counted anywhere.

Source: rijksoverheid.nl · valid from 1 January 2028 · updated on 16 October 2026

Quote from the source
Een belasting over de winst of verlies op: een tweede woning, een verhuurde woning of een schuur of terrein.

What we read for Epe

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

The fixed questions for Epe

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

QuestionIn Epe
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?€1.50 per person per night
Do you need a permit to let?Not found in the source
Is the level of the rent regulated?In the whole municipality
How much transfer tax do you pay?8% of the purchase price
How much VAT do you pay on a new home?21% of the purchase price, already included in the price
Is there buy-to-let protection?Not found in the source
What is the OZB rate?0.0722% of the WOZ-waarde
Do you need a permit to split a home or let rooms?Not found in the source
Do you pay tax on the gain when you sell?Resident 0%, non-resident 0%Change coming

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 16 October 2026.

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