3 rules of its own

Property rules in Groningen

What applies in Groningen 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 Groningen

The national, regional and municipal rules, by topic.

Buying

Opkoopbescherming

Municipality of Groningen

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
€430,000 (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

Source: Beleidsregels huisvestingsverordening 2025, Paragraaf 3.4 · valid from 5 June 2025 · updated on 15 October 2026

Quote from the source
De opkoopbescherming is van toepassing op bestaande woonruimte met een WOZ-waarde tot € 430.000 (€ 355.000 tot 8 mei 2025).

Overdrachtsbelasting

National

Tax you pay when you buy a home or other property. The rate depends on what you buy and whether you will live there yourself.

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

Source: belastingdienst.nl · valid from 1 January 2026 · updated on 15 October 2026

Quote from the source
Vanaf 2026 geldt een tarief van 8% voor de woning die u niet als hoofdverblijf gebruikt.

Owning

Onroerendezaakbelasting (OZB)

Municipality of Groningen

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
0.1473% of the WOZ-waarde
Not a home
0.5611% of the WOZ-waarde
Not a home
0.4488% of the WOZ-waarde

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

Quote from the source
Het percentage bedraagt voor: de gebruikersbelasting 0,4488% de eigenarenbelasting: voor onroerende zaken die in hoofdzaak tot woning dienen 0,1473% voor onroerende zaken die niet in hoofdzaak tot woning dienen 0,5611%

Letting

Wet goed verhuurderschap

National

National rules for every landlord, for example on discrimination when choosing a tenant and on the size of the deposit.

Source: volkshuisvestingnederland.nl · valid from 1 July 2023 · updated on 15 October 2026

Quote from the source
Vanaf 1 juli 2023 is de Wet goed verhuurderschap van kracht.

Short-term rental

Vakantieverhuur

Municipality of Groningen

Municipal rules for letting your home to tourists, such as a registration number, a notification per stay or a maximum number of nights a year.

Notification
Notification required, everywhere
Maximum number of nights
30 nights

Source: Beleidsregels huisvestingsverordening 2025, Paragraaf 3.3 · valid from 5 June 2025 · updated on 15 October 2026

Quote from the source
Vanaf 1 januari 2025 geldt de meldplicht; Er kunnen 30 overnachtingen per jaar worden gemeld;

What we read for Groningen

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 Groningen

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

QuestionIn Groningen
May you let short term?Allowed, with registration or notification
How many nights a year may you let short term?30 nights
How much tourist tax do you pay per night?Not researched
Do you need a permit to let?Not found in the source
Is the level of the rent regulated?Not researched
How much transfer tax do you pay?8% of the purchase price
How much VAT do you pay on a new home?Not researched
Is there buy-to-let protection?In the whole municipality4 years, €430,000 (WOZ-waarde)
What is the OZB rate?0.1473% of the WOZ-waarde
Do you need a permit to split a home or let rooms?Not found in the source
Do you pay tax on the gain when you sell?Not researched

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 15 October 2026. As of 15 October 2026.

Is something wrong? Report it with your Protiva account. Report a mistake