Property rules in Fryslân
What applies in Fryslân to buying, letting and splitting? The rules for the whole province, and a page for each municipality. Always with the official source and the date.
What applies across Fryslân
The national rules and those of the region and the province. A municipality can have its own rules as well.
Buying
- Btw bij nieuwbouwNational
- VAT: 21% of the purchase price, already included in the price
- OverdrachtsbelastingNational
- 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
Full rule and source
Letting
- Huurprijsbescherming (puntenstelsel)National
- 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.
- Wet goed verhuurderschapNationalFull rule and source
Selling
- Verkoopwinst in box 3NationalFull rule and source
Coming up
Proposals and rules with a later start date. They do not apply yet and are not counted anywhere.
Selling
- Vermogenswinstbelasting op vastgoedNationalProposal, not in forceFull rule and source
Compare the municipalities in Fryslân
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.
- Toeristenbelasting18 municipalities
- Onroerendezaakbelasting (OZB)18 municipalities
- Rioolheffing10 municipalities
- Opkoopbescherming5 municipalities
- Splitsen en omzetten5 municipalities
- Onttrekken en samenvoegen4 municipalities
Municipalities in Fryslân
18 municipalities. A municipality with its own rules has its own page.
- Achtkarspelen3 rules of its own
- Ameland4 rules of its own
- Dantumadiel2 rules of its own
- De Fryske Marren3 rules of its own
- Harlingen3 rules of its own
- Heerenveen3 rules of its own
- Leeuwarden4 rules of its own
- Noardeast-Fryslân2 rules of its own
- Ooststellingwerf3 rules of its own
- Opsterland3 rules of its own
- Schiermonnikoog5 rules of its own
- Smallingerland4 rules of its own
- Súdwest-Fryslân3 rules of its own
- Terschelling6 rules of its own
- Tytsjerksteradiel3 rules of its own
- Vlieland5 rules of its own
- Waadhoeke2 rules of its own
- Weststellingwerf2 rules 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 16 October 2026. As of 16 October 2026.
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