7 rules of its own

Property rules in Delft

What applies in Delft 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 Delft

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 Delft

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, everywhereExceptions: 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

Source: Huisvestingsverordening Delft 2023, Artikel 5:34 · valid from 14 July 2026 · updated on 16 October 2026

Quote from the source
Vanaf de datum van inschrijving van het eigendomsrecht in de openbare registers, is het binnen de periode van vier jaren verboden beschermde woonruimte te verhuren zonder verhuurvergunning 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 Delft

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
0.0932% of the WOZ-waarde
Not a home
0.3841% of the WOZ-waarde
Not a home
0.3019% of the WOZ-waarde

Source: Verordening op de heffing en de invordering van onroerendezaakbelastingen 2026, Tarieventabel Onroerendezaakbelastingen Delft 2026 · valid from 24 December 2025 · updated on 16 October 2026

Quote from the source
voor onroerende zaken die in hoofdzaak tot woning dienen | 0,09322%

Rioolheffing

Municipality of Delft

Annual municipal charge for the sewer system. The municipality decides whether the owner, the user or both pay.

Owner
€209.98 per year

Source: Verordening op de heffing en invordering van rioolheffing 2026, Artikel 6 · valid from 10 December 2025 · updated on 16 October 2026

Quote from the source
Het tarief van het eigenarendeel bedraagt: | € 209,98

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.
    Full rule and source
  • Wet goed verhuurderschapNational
    Full rule and source

Short-term rental

Vakantieverhuur

Municipality of Delft

Municipal rules for letting your home to tourists, such as a registration number, a notification per stay or a maximum number of nights a year.

Registration
Registration required, everywhere
Holiday home
Notification required, everywhere
Holiday home
60 nights
Holiday home
Ban, only in designated areas

Source: Huisvestingsverordening Delft 2023, Artikel 5:42 · valid from 14 July 2026 · updated on 15 October 2026

Quote from the source
Het is verboden woonruimte als bedoeld in artikel 5:40 aan te bieden voor toeristische verhuur zonder daarbij het registratienummer van die woonruimte te vermelden bij iedere aanbieding van die woonruimte voor toeristische verhuur.

Toeristenbelasting

Municipality of Delft

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

Other accommodation
€4.50 per person per night
Campsite
€1 per person per night

Source: Verordening op de heffing en de invordering van toeristenbelasting 2024, Bijlage 1 Tarieventabel toeristenbelasting Delft 2024, 1.1.1 · valid from 1 January 2024 · updated on 16 October 2026

Quote from the source
per persoon per overnachting € 4,50.

Alterations and use

Splitsen en omzetten

Municipality of Delft

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

Splitting
Permit required, only in designated areas
Letting rooms
Permit required, only in designated areas
Creating additional homes
Permit required, only in designated areas

Only applies in designated areas.

Source: Huisvestingsverordening Delft 2023, Artikel 5:1 · valid from 14 July 2026 · updated on 16 October 2026

Quote from the source
Het verbod op splitsing in appartementsrechten, als bedoeld in artikel 22 van de Huisvestingswet 2014, is uitsluitend van toepassing op gebouwen, bevattende woonruimte, die behoren tot de in bijlage III van deze verordening opgenomen categorieën woonruimte.

Onttrekken en samenvoegen

Municipality of Delft

A municipal permit to give a home another use or to merge homes.

Withdrawal
Permit required, only in designated areas
Merging
Permit required, only in designated areas

Only applies in designated areas.

Source: Huisvestingsverordening Delft 2023, Artikel 5:8 · valid from 14 July 2026 · updated on 16 October 2026

Quote from the source
Het verbod op onttrekking en samenvoeging, als bedoeld in artikel 21, eerste lid aanhef en onder a en b van de Huisvestingswet 2014, is uitsluitend van toepassing op gebouwen, bevattende woonruimte, die behoren tot de in bijlage IV van deze verordening opgenomen categorieën.

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 Delft

Per rule: found, read without finding it, or not researched yet. Not found does not mean the rule does not exist.

  • OpkoopbeschermingShown above.
  • VerhuurvergunningNot found in Huisvestingsverordening Delft 2023 of 14 July 2026
  • Splitsen en omzettenShown above.
  • VakantieverhuurShown above.
  • ToeristenbelastingShown above.
  • Onroerendezaakbelasting (OZB)Shown above.
  • Onttrekken en samenvoegenShown above.
  • Boetes Wet goed verhuurderschapNot researched yet.
  • RioolheffingShown above.

The fixed questions for Delft

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

QuestionIn Delft
May you let short term?Restricted in part of the municipality
How many nights a year may you let short term?60 nights
How much tourist tax do you pay per night?€4.50 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 the whole municipality4 years, €470,000 (WOZ-waarde)
What is the OZB rate?0.0932% 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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