3 rules of its own

Property rules in De Fryske Marren

What applies in De Fryske Marren 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 De Fryske Marren

By topic. The rules of the municipality and the region are shown in full, the national ones in short. A short rule links to the full text and its source.

Buying

  • Btw bij nieuwbouwNational
    • VAT: 21% of the purchase price, already included in the price
    Full rule and source
  • 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

Owning

Onroerendezaakbelasting (OZB)

Municipality of De Fryske Marren

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
0.0811% of the WOZ-waarde
Not a home
0.2908% of the WOZ-waarde
Not a home
0.2186% of the WOZ-waarde

Source: Verordening op de heffing en de invordering van onroerende-zaakbelastingen 2026, Artikel 5 · valid from 1 January 2026 · updated on 15 October 2026

Quote from the source
Het tarief van de belasting bedraagt een percentage van de heffingsmaatstaf. Het percentage bedraagt voor: a. de gebruikersbelasting 0,2186%; b. de eigenarenbelasting - voor onroerende zaken die in hoofdzaak tot woning dienen 0,0811%; - voor onroerende zaken die niet in hoofdzaak tot woning dienen 0,2908%.

Rioolheffing

Municipality of De Fryske Marren

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

Home
from €139 per yearDepends on the size of the household.
Not a home
from €64 per yearDepends on the type of property.

Source: Verordening op de heffing en de invordering van rioolheffing 2026, Artikel 6 · valid from 1 January 2026 · updated on 16 October 2026

Quote from the source
Het tarief bedraagt voor een perceel dat wordt gebruikt als woning:

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.
    Full rule and source
  • Wet goed verhuurderschapNational
    Full rule and source

Short-term rental

Toeristenbelasting

Municipality of De Fryske Marren

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
€2 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting 2026, Artikel 9 · valid from 1 January 2026 · updated on 16 October 2026

Quote from the source
Het tarief bedraagt per persoon, per overnachting € 2,00.

Selling

Coming up

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

Selling

What we read for De Fryske Marren

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

  • OpkoopbeschermingNot researched yet.
  • VerhuurvergunningNot researched yet.
  • Splitsen en omzettenNot researched yet.
  • VakantieverhuurNot researched yet.
  • ToeristenbelastingShown above.
  • Onroerendezaakbelasting (OZB)Shown above.
  • Onttrekken en samenvoegenNot researched yet.
  • Boetes Wet goed verhuurderschapNot researched yet.
  • RioolheffingShown above.

The fixed questions for De Fryske Marren

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

QuestionIn De Fryske Marren
May you let short term?Not researched
How many nights a year may you let short term?Not researched
How much tourist tax do you pay per night?€2 per person per night
Do you need a permit to let?Not researched
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 researched
What is the OZB rate?0.0811% of the WOZ-waarde
Do you need a permit to split a home or let rooms?Not researched
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 17 October 2026.

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