Property rules in Zuid-Holland
What applies in Zuid-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 Zuid-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 Zuid-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)49 municipalities
- Rioolheffing37 municipalities
- Toeristenbelasting36 municipalities
- Splitsen en omzetten23 municipalities
- Opkoopbescherming18 municipalities
- Onttrekken en samenvoegen14 municipalities
- Vakantieverhuur11 municipalities
- Boetes Wet goed verhuurderschap9 municipalities
- Verhuurvergunning3 municipalities
Municipalities in Zuid-Holland
50 municipalities. A municipality with its own rules has its own page.
- Alblasserdam5 rules of its own
- Albrandswaard2 rules of its own
- Alphen aan den Rijn3 rules of its own
- Barendrecht3 rules of its own
- Bodegraven-Reeuwijk4 rules of its own
- Capelle aan den IJssel2 rules of its own
- Delft7 rules of its own
- Dordrecht7 rules of its own
- Goeree-Overflakkee3 rules of its own
- Gorinchem3 rules of its own
- Gouda6 rules of its own
- Hardinxveld-Giessendam2 rules of its own
- Hendrik-Ido-Ambacht2 rules of its own
- Hillegom2 rules of its own
- Hoeksche Waard3 rules of its own
- Kaag en Braassem1 rule of its own
- Katwijk6 rules of its own
- Krimpen aan den IJssel2 rules of its own
- Krimpenerwaard3 rules of its own
- Lansingerland4 rules of its own
- Leiden7 rules of its own
- Leiderdorp3 rules of its own
- Leidschendam-Voorburg5 rules of its own
- Lisse3 rules of its own
- Maassluis4 rules of its own
- Midden-Delfland4 rules of its own
- Molenlanden3 rules of its own
- Nieuwkoop3 rules of its own
- Nissewaard3 rules of its own
- Noordwijk4 rules of its own
- Oegstgeest5 rules of its own
- Papendrecht4 rules of its own
- Pijnacker-Nootdorp6 rules of its own
- Ridderkerk2 rules of its own
- Rijswijk6 rules of its own
- Rotterdam7 rules of its own
- Schiedam5 rules of its own
- 's-Gravenhage8 rules of its own
- Sliedrecht4 rules of its own
- Teylingen2 rules of its own
- Vlaardingen6 rules of its own
- Voorne aan Zee3 rules of its own
- Voorschoten6 rules of its own
- Waddinxveen4 rules of its own
- Wassenaar4 rules of its own
- Westland4 rules of its own
- Zoetermeer5 rules of its own
- Zoeterwoude3 rules of its own
- Zuidplas4 rules of its own
- Zwijndrecht3 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 17 October 2026.
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