Property rules in Overijssel
What applies in Overijssel 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 Overijssel
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 Overijssel
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)25 municipalities
- Toeristenbelasting24 municipalities
- Rioolheffing16 municipalities
- Opkoopbescherming4 municipalities
- Boetes Wet goed verhuurderschap3 municipalities
- Splitsen en omzetten1 municipality
Municipalities in Overijssel
25 municipalities. A municipality with its own rules has its own page.
- Almelo4 rules of its own
- Borne3 rules of its own
- Dalfsen3 rules of its own
- Deventer5 rules of its own
- Dinkelland2 rules of its own
- Enschede4 rules of its own
- Haaksbergen3 rules of its own
- Hardenberg3 rules of its own
- Hellendoorn2 rules of its own
- Hengelo (O)4 rules of its own
- Hof van Twente1 rule of its own
- Kampen2 rules of its own
- Losser3 rules of its own
- Oldenzaal3 rules of its own
- Olst-Wijhe3 rules of its own
- Ommen3 rules of its own
- Raalte3 rules of its own
- Rijssen-Holten3 rules of its own
- Staphorst2 rules of its own
- Steenwijkerland2 rules of its own
- Tubbergen2 rules of its own
- Twenterand3 rules of its own
- Wierden3 rules of its own
- Zwartewaterland3 rules of its own
- Zwolle4 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.
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