6 rules of its own

Property rules in Terschelling

What applies in Terschelling 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 Terschelling

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 Terschelling

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
€749,000 (WOZ-waarde)
Length of the ban
4 years after registration of the deed of purchase
Letting ban
Ban, everywhereExceptions: 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

Source: Huisvestingsverordening Terschelling 2023, Artikel 21l · valid from 1 January 2026 · updated on 16 October 2026

Quote from the source
Gedurende de periode van vier jaren na de datum van inschrijving is het verboden beschermde woonruimte te verhuren zonder verhuurvergunning opkoopbescherming van burgemeester en wethouders.
  • 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 Terschelling

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
0.086% of the WOZ-waarde
Not a home
0.421% of the WOZ-waarde
Not a home
0.331% of the WOZ-waarde

Source: Verordening op de heffing en de invordering van Onroerende Zaakbelastingen 2026, Artikel 5 · valid from 14 February 2026 · updated on 15 October 2026

Quote from the source
Het tarief van de belasting bedraagt een percentage van de van de heffingsmaatstaf:

Rioolheffing

Municipality of Terschelling

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

User
€203.13 per year

Source: Verordening op de heffing en de invordering van rioolheffing 2026, Artikel 6 · valid from 27 December 2025 · updated on 16 October 2026

Quote from the source
Het gebruikersdeel als bedoeld in artikel 3, eerste lid, bedraagt: a. bij 0 tot en met 150 m³ water € 203,13 b. vanaf 150 m³ water € 203,13 vermeerderd met per m³ voor elke m³ water boven de 150 m³ € 1,21

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 Terschelling

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
€2.40 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting Terschelling 2026, Artikel 5 · valid from 27 December 2025 · updated on 16 October 2026

Quote from the source
Het tarief bedoeld in artikel 1, aanhef en onderdeel b, bedraagt € 2,40 per persoon per overnachting.

Alterations and use

Splitsen en omzetten

Municipality of Terschelling

A municipal permit to split a home, convert it into rooms or create additional homes.

Conversion
Permit required, everywhere
Creating additional homes
Permit required, everywhere

Source: Huisvestingsverordening Terschelling 2023, Artikel 14 · valid from 1 January 2026 · updated on 16 October 2026

Quote from the source
Woonruimten gelegen in de gemeente Terschelling mogen niet zonder vergunning als bedoeld in artikel 21 van de wet:

Onttrekken en samenvoegen

Municipality of Terschelling

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

Withdrawal
Permit required, everywhere
Merging
Permit required, everywhere

Source: Huisvestingsverordening Terschelling 2023, Artikel 14 · valid from 1 January 2026 · updated on 16 October 2026

Quote from the source
Woonruimten gelegen in de gemeente Terschelling mogen niet zonder vergunning als bedoeld in artikel 21 van de wet: anders dan ten behoeve van de bewoning of het gebruik als kantoor of praktijkruimte door de eigenaar geheel of gedeeltelijk aan de bestemming tot bewoning worden onttrokken of onttrokken te houden; anders dan ten behoeve van de bewoning of het gebruik als kantoor of praktijkruimte door de eigenaar geheel of gedeeltelijk met andere woonruimte worden samengevoegd of samengevoegd te houden;

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 Terschelling

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 Terschelling

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

QuestionIn Terschelling
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?€2.40 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?In the whole municipality4 years, €749,000 (WOZ-waarde)
What is the OZB rate?0.086% of the WOZ-waarde
Do you need a permit to split a home or let rooms?In the whole municipality
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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