5 rules of its own

Property rules in Deventer

What applies in Deventer 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 Deventer

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 Deventer

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, only in designated areasExceptions: 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

Only applies in designated areas.

Source: Huisvestingsverordening Deventer 2026, Artikel 23 · valid from 7 February 2026 · 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 of in gebruik te geven zonder vergunning 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 Deventer

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
0.1024% of the WOZ-waarde
Not a home
0.3812% of the WOZ-waarde
Not a home
0.265% of the WOZ-waarde

Source: Verordening op de heffing en invordering van onroerendezaakbelastingen gemeente Deventer voor het jaar 2026, Artikel 5 Belastingtarieven · valid from 5 December 2025 · updated on 16 October 2026

Quote from the source
Het tarief van de belasting bedraagt een percentage van de heffingsmaatstaf. Het percentage bedraagt voor: - a. de eigenarenbelasting - 1. voor onroerende zaken die in hoofdzaak tot woning dienen 0,1024% 2. voor onroerende zaken die niet in hoofdzaak tot woning dienen 0,3812% b. de gebruikersbelasting 0,2650%

Letting

Boetes Wet goed verhuurderschap

Municipality of Deventer

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

Fine, private landlord
€25,750 per violation
Fine, landlord with a company
€103,000 per violation

Source: Huisvestingsverordening Deventer 2026, Artikel 31 · valid from 7 February 2026 · updated on 15 October 2026

Quote from the source
De bestuurlijke boete bedraagt hoogstens: voor overtreding van artikel 21 van de wet of voor handelen in strijd met een voorwaarde of voorschrift als bedoeld in artikel 24 en 26 van de wet: € 25.750;
  • 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 Deventer

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

Per person per night
€1.23 per person per night
Hotel
€1.95 per person per night
Other accommodation
€0.56 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting Deventer 2026, Artikel 6 · valid from 5 December 2025 · updated on 16 October 2026

Quote from the source
Het tarief bedraagt per persoon per overnachting. € 1,23

Alterations and use

Splitsen en omzetten

Municipality of Deventer

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

Home, conversion
Permit required, only in designated areas

Only applies in designated areas.

Source: Huisvestingsverordening Deventer 2026, Artikel 11 · valid from 7 February 2026 · updated on 15 October 2026

Quote from the source
Het is verboden om zonder omzettingsvergunning van burgemeester en wethouders in de gemeente Deventer een zelfstandige woonruimte met een WOZ-waarde tot de NHG-kostengrens om te zetten of omgezet te houden:

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 Deventer

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 Deventer

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

QuestionIn Deventer
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?€1.23 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 part of the municipality4 years, €470,000 (WOZ-waarde)
What is the OZB rate?0.1024% of the WOZ-waarde
Do you need a permit to split a home or let rooms?In part of the 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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