6 rules of its own

Property rules in Breda

What applies in Breda 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 Breda

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 Breda

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
€470,000 (WOZ-waarde)The cost limit of the Nationale Hypotheek Garantie (NHG) in 2026.
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 Breda 2022, Artikel 7 · valid from 10 May 2023 · 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 Breda

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
0.0507% of the WOZ-waarde
Not a home
0.2204% of the WOZ-waarde
Not a home
0.1748% of the WOZ-waarde

Source: Verordening op de heffing en de invordering van onroerende-zaakbelastingen Breda 2026, Artikel 5 · valid from 16 December 2025 · updated on 15 October 2026

Quote from the source
Het tarief van de belasting bedraagt een percentage van de heffingsmaatstaf. Het percentage bedraagt voor: de gebruikersbelasting: 0,1748%; de eigenarenbelasting voor onroerende zaken die in hoofdzaak tot woning dienen: 0,0507%; voor onroerende zaken die niet in hoofdzaak tot woning dienen: 0,2204%.

Rioolheffing

Municipality of Breda

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

User
from €201.72 per yearDepends on the water use.

Source: Verordening op de heffing en de invordering van rioolheffing Breda 2026, Tarieventabel rioolheffing 2026, onderdeel 1.1 · valid from 16 December 2025 · updated on 16 October 2026

Quote from the source
De belasting als bedoeld in artikel 5, lid 2 onder a, bedraagt per perceel, per belastingjaar;

Letting

Boetes Wet goed verhuurderschap

Municipality of Breda

The fines a municipality can impose when a landlord does not follow the Wet goed verhuurderschap.

Fine, private landlord
€20,000 per violation
Fine, landlord with a company
€40,000 per violation

Source: Beleidsregel Wet goed verhuurderschap/Wet betaalbare huur Breda 2025, Artikel 4.1 · valid from 10 July 2025 · updated on 16 October 2026

Quote from the source
Voor overtreding van het handelen in strijd met de regels van goed verhuurderschap op basis van artikel 2 van de wet, kunnen burgemeester en wethouders een bestuurlijke boete opleggen.
  • 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 Breda

Tax per overnight stay that the municipality charges. You pay it to the municipality and can pass it on to your guests.

Other accommodation
€3.95 per person per night
Campsite
€1.50 per person per night
Campsite
€0.50 per person per night

Source: Verordening op de heffing en invordering van toeristenbelasting 2026, Artikel 6 · valid from 19 March 2026 · updated on 16 October 2026

Quote from the source
Het tarief bedraagt per persoon per overnachting € 3,95.

Alterations and use

Splitsen en omzetten

Municipality of Breda

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

Splitting
Permit required, everywhere

Source: Huisvestingsverordening Breda 2022, Artikel 2 · valid from 10 May 2023 · updated on 16 October 2026

Quote from the source
De volgende categorieën gebouwen bevattende woonruimte(n) mogen niet zonder vergunning als bedoeld in artikel 22 van de Huisvestingswet gesplitst worden in appartementsrechten

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 Breda

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 Breda

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

QuestionIn Breda
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?€3.95 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, €470,000 (WOZ-waarde)
What is the OZB rate?0.0507% 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 17 October 2026.

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