Property rules in Zeeland
What applies in Zeeland 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 Zeeland
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 Zeeland
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)13 municipalities
- Toeristenbelasting12 municipalities
- Rioolheffing9 municipalities
- Vakantieverhuur4 municipalities
- Splitsen en omzetten4 municipalities
- Opkoopbescherming2 municipalities
- Boetes Wet goed verhuurderschap1 municipality
- Onttrekken en samenvoegen1 municipality
Municipalities in Zeeland
13 municipalities. A municipality with its own rules has its own page.
- Borsele2 rules of its own
- Goes3 rules of its own
- Hulst2 rules of its own
- Kapelle3 rules of its own
- Middelburg5 rules of its own
- Noord-Beveland2 rules of its own
- Reimerswaal3 rules of its own
- Schouwen-Duiveland6 rules of its own
- Sluis4 rules of its own
- Terneuzen5 rules of its own
- Tholen2 rules of its own
- Veere3 rules of its own
- Vlissingen6 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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