Property rules in Gelderland
What applies in Gelderland 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 Gelderland
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 Gelderland
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.
- Onroerendezaakbelasting (OZB)51 municipalities
- Toeristenbelasting48 municipalities
- Rioolheffing33 municipalities
- Boetes Wet goed verhuurderschap10 municipalities
- Splitsen en omzetten4 municipalities
- Opkoopbescherming3 municipalities
- Onttrekken en samenvoegen2 municipalities
- Vakantieverhuur2 municipalities
- Verhuurvergunning1 municipality
Municipalities in Gelderland
51 municipalities. A municipality with its own rules has its own page.
- Aalten3 rules of its own
- Apeldoorn4 rules of its own
- Arnhem6 rules of its own
- Barneveld5 rules of its own
- Berg en Dal3 rules of its own
- Berkelland3 rules of its own
- Beuningen4 rules of its own
- Bronckhorst3 rules of its own
- Brummen2 rules of its own
- Buren3 rules of its own
- Culemborg3 rules of its own
- Doesburg3 rules of its own
- Doetinchem3 rules of its own
- Druten3 rules of its own
- Duiven2 rules of its own
- Ede4 rules of its own
- Elburg2 rules of its own
- Epe3 rules of its own
- Ermelo2 rules of its own
- Harderwijk2 rules of its own
- Hattem3 rules of its own
- Heerde3 rules of its own
- Heumen3 rules of its own
- Lingewaard3 rules of its own
- Lochem2 rules of its own
- Maasdriel2 rules of its own
- Montferland3 rules of its own
- Neder-Betuwe2 rules of its own
- Nijkerk3 rules of its own
- Nijmegen7 rules of its own
- Nunspeet3 rules of its own
- Oldebroek2 rules of its own
- Oost Gelre3 rules of its own
- Oude IJsselstreek3 rules of its own
- Overbetuwe3 rules of its own
- Putten3 rules of its own
- Renkum4 rules of its own
- Rheden4 rules of its own
- Rozendaal1 rule of its own
- Scherpenzeel3 rules of its own
- Tiel5 rules of its own
- Voorst2 rules of its own
- Wageningen3 rules of its own
- West Betuwe3 rules of its own
- Westervoort2 rules of its own
- West Maas en Waal3 rules of its own
- Wijchen3 rules of its own
- Winterswijk2 rules of its own
- Zaltbommel3 rules of its own
- Zevenaar3 rules of its own
- Zutphen2 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 17 October 2026.
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