Property rules in Noord-Holland
What applies in Noord-Holland 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 Noord-Holland
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 Noord-Holland
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)44 municipalities
- Toeristenbelasting43 municipalities
- Rioolheffing34 municipalities
- Splitsen en omzetten16 municipalities
- Vakantieverhuur13 municipalities
- Onttrekken en samenvoegen11 municipalities
- Opkoopbescherming9 municipalities
- Boetes Wet goed verhuurderschap7 municipalities
Municipalities in Noord-Holland
44 municipalities. A municipality with its own rules has its own page.
- Aalsmeer5 rules of its own
- Alkmaar4 rules of its own
- Amstelveen5 rules of its own
- Amsterdam6 rules of its own
- Bergen (NH)4 rules of its own
- Beverwijk4 rules of its own
- Blaricum3 rules of its own
- Bloemendaal5 rules of its own
- Castricum3 rules of its own
- Den Helder5 rules of its own
- Diemen7 rules of its own
- Dijk en Waard2 rules of its own
- Drechterland3 rules of its own
- Edam-Volendam6 rules of its own
- Enkhuizen3 rules of its own
- Gooise Meren5 rules of its own
- Haarlem7 rules of its own
- Haarlemmermeer3 rules of its own
- Heemskerk3 rules of its own
- Heemstede4 rules of its own
- Heiloo3 rules of its own
- Hilversum5 rules of its own
- Hollands Kroon3 rules of its own
- Hoorn4 rules of its own
- Huizen4 rules of its own
- Koggenland3 rules of its own
- Landsmeer6 rules of its own
- Laren2 rules of its own
- Medemblik3 rules of its own
- Oostzaan2 rules of its own
- Opmeer2 rules of its own
- Ouder-Amstel5 rules of its own
- Purmerend5 rules of its own
- Schagen3 rules of its own
- Stede Broec3 rules of its own
- Texel4 rules of its own
- Uitgeest3 rules of its own
- Uithoorn4 rules of its own
- Velsen3 rules of its own
- Waterland4 rules of its own
- Wijdemeren5 rules of its own
- Wormerland2 rules of its own
- Zaanstad5 rules of its own
- Zandvoort7 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 16 October 2026.
Is something wrong? Report it with your Protiva account. Report a mistake

Ready to manage your property the smarter way?
Start today for free. Add your first property and let Protiva do the paperwork.