5 rules of its own

Property rules in 's-Hertogenbosch

What applies in 's-Hertogenbosch 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 's-Hertogenbosch

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 's-Hertogenbosch

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
€428,000 (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 ’s-Hertogenbosch 2026, Eerste wijziging, Artikel 3.1 · valid from 14 October 2026 · updated on 16 October 2026

Quote from the source
iedere woonruimte binnen de gemeente ’s-Hertogenbosch;
  • 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 's-Hertogenbosch

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
0.0686% of the WOZ-waarde
Not a home
0.3457% of the WOZ-waarde
Not a home
0.2769% of the WOZ-waarde

Source: Verordening van de gemeenteraad van de gemeente 's-Hertogenbosch, houdende regels betreffende de heffing en de invordering van onroerende-zaakbelastingen 2026, Artikel 5 · valid from 20 December 2025 · updated on 16 October 2026

Quote from the source
Het percentage bedraagt: a. Bij de gebruikersbelasting 1. voor onroerende zaken die niet in hoofdzaak tot woning dienen 0,2769% b. Bij de eigenarenbelasting 1. voor onroerende zaken die in hoofdzaak tot woning dienen 0,0686% 2. voor onroerende zaken die niet in hoofdzaak tot woning dienen 0,3457%

Rioolheffing

Municipality of 's-Hertogenbosch

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

Owner
€75.40 per year
User
from €75.24 per yearDepends on the water use.

Source: Verordening van de gemeenteraad van de gemeente 's-Hertogenbosch, houdende regels betreffende de heffing en invordering van rioolheffing 2026, Artikel 6 · valid from 29 November 2025 · updated on 16 October 2026

Quote from the source
Het eigenarendeel bedraagt per perceel: € 75,40

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

Vakantieverhuur

Municipality of 's-Hertogenbosch

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.

Holiday home
Permit required, everywhere
Holiday home
30 nights

Source: Logiesbeleid ’s-Hertogenbosch 2025-2030, Bijlage 2 · valid from 11 February 2025 · updated on 16 October 2026

Quote from the source
De woning wordt voor maximaal 30 nachten per jaar voor logiesverhuur aangeboden.

Toeristenbelasting

Municipality of 's-Hertogenbosch

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

Hotel
€5 per person per night
Bed and breakfast
€5 per person per night
Holiday home
€5 per person per night
Other accommodation
€0.90 per person per night

Source: Verordening van de gemeenteraad van de gemeente ’s-Hertogenbosch, houdende regels betreffende de heffing en de invordering van een toeristenbelasting 2026, Artikel 6 · valid from 29 November 2025 · updated on 16 October 2026

Quote from the source
Het tarief bedraagt per persoon per overnachting in/op: a. Hotels en pensions, Vakantieonderkomens, B&B's, kamerverhuur en particuliere vakantieverhuur: € 5,00 b. Mobiele kampeeronderkomens en overige onderkomens: € 0,90

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 's-Hertogenbosch

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 's-Hertogenbosch

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

QuestionIn 's-Hertogenbosch
May you let short term?Allowed, with a permit
How many nights a year may you let short term?30 nights
How much tourist tax do you pay per night?€5 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, €428,000 (WOZ-waarde)
What is the OZB rate?0.0686% 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?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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