4 rules of its own

Property rules in Leeuwarden

What applies in Leeuwarden 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 Leeuwarden

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

Opkoopbescherming

Municipality of Leeuwarden

A municipality can ban letting a lower-priced home in designated neighbourhoods during the first years after purchase. With a permit it is sometimes allowed.

Price limit
€260,000 (WOZ-waarde)Price level of 2024.This amount moves with an index every year, so today it is higher.
Length of the ban
4 years after registration of the deed of purchase
Letting ban
Ban, only in designated areasExceptions: letting to family in the first or second degree; you lived there yourself first; the home is part of a shop or business premises; with a permit from the municipality

Only applies in designated areas.

Source: Huisvestingsverordening gemeente Leeuwarden, Artikel 4.1.1 · valid from 1 July 2024 · updated on 16 October 2026

Quote from the source
Als woonruimten waarvoor de vergunningplicht geldt als bedoeld in artikel 41, eerste lid van de wet geldt, zijn de volgende categorieën van woonruimten aangewezen:
  • 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 Leeuwarden

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
0.1076% of the WOZ-waarde
Not a home
0.4474% of the WOZ-waarde
Not a home
0.358% of the WOZ-waarde

Source: Verordening onroerendezaakbelastingen Leeuwarden 2026, Artikel 6 · valid from 25 December 2025 · updated on 16 October 2026

Quote from the source
Het percentage bedraagt voor: a. de gebruikersbelasting 0,35804%; b. bij de eigenarenbelasting 1. voor onroerende zaken die in hoofdzaak tot woning dienen 0,10760%; 2. voor onroerende zaken die niet in hoofdzaak tot woning dienen 0,44740%.

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 Leeuwarden

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
€1.65 per person per night

Source: Verordening toeristenbelasting Leeuwarden 2026, Artikel 6 · valid from 2 December 2025 · updated on 16 October 2026

Quote from the source
Het tarief bedraagt per persoon per overnachting € 1,65.

Alterations and use

Onttrekken en samenvoegen

Municipality of Leeuwarden

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

Home, withdrawal
Permit required, only in designated areas

Only applies in designated areas.

Source: Huisvestingsverordening gemeente Leeuwarden, Artikel 4.2.1 · valid from 1 July 2024 · updated on 16 October 2026

Quote from the source
Als woonruimten waarvoor de vergunningplicht geldt als bedoeld in artikel 21, eerste lid onder a van de wet geldt, zijn aangewezen die woonruimten die zijn gelegen in de in bijlage 1 aangegeven delen van de gemeente, te weten in de CBS-buurten:

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 Leeuwarden

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 Leeuwarden

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

QuestionIn Leeuwarden
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?€1.65 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?In part of the municipality4 years, €260,000 (WOZ-waarde)
What is the OZB rate?0.1076% 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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