7 rules of its own

Property rules in Leiden

What applies in Leiden 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 Leiden

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 Leiden

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 purchaseThe term set in article 41 of the Huisvestingswet.
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

Source: Huisvestingsverordening, onderdeel woonruimtevoorraad, Leiden 2024, Artikel 7 · valid from 11 July 2025 · updated on 16 October 2026

Quote from the source
Het verbod bedoeld in artikel 41, eerste lid, van de wet is van toepassing op alle woonruimten in de gemeente Leiden:
  • 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 Leiden

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
0.1053% of the WOZ-waarde
Not a home
0.6213% of the WOZ-waarde
Not a home
0.6206% of the WOZ-waarde

Source: Verordening op de heffing en invordering van onroerende-zaakbelastingen Leiden 2026, Artikel 5 · valid from 30 December 2025 · updated on 15 October 2026

Quote from the source
Het tarief van de belasting bedraagt een percentage van de heffingsmaatstaf. Het percentage bedraagt voor: de gebruikersbelasting 0,62056%; de eigenarenbelasting voor onroerende zaken die in hoofdzaak tot woning dienen 0,10529%; voor onroerende zaken die niet in hoofdzaak tot woning dienen 0,62131%.

Letting

Verhuurvergunning

Municipality of Leiden

Under the Wet goed verhuurderschap, the Dutch act on good landlordship, a municipality can require a rental permit in certain neighbourhoods.

Permit
Permit required, only in designated areas

Only applies in designated areas.

Source: Verhuurverordening Leiden 2024, Artikel 2 · valid from 1 July 2025 · updated on 16 October 2026

Quote from the source
Het is verboden zonder vergunning van het college een woonruimte te verhuren die gelegen is in de gebieden die op de kaart in bijlage I bij deze verordening zijn aangewezen.

Boetes Wet goed verhuurderschap

Municipality of Leiden

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

Fine, private landlord
€40,000 per violation
Fine, landlord with a company
€80,000 per violation

Source: Verhuurverordening Leiden 2024, Artikel 4 · valid from 1 July 2025 · updated on 16 October 2026

Quote from the source
Bij het opleggen van de boete voor het overtreden van het verbod, bedoeld in artikel 2, het verbod, bedoeld in artikel 12, derde lid, van de wet, of de op basis van artikel 8, eerste lid, van de wet aan een verhuur vergunning verbonden voorwaarden hanteert het college de bedragen, bedoeld in bijlage II bij deze verordening.
  • 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 Leiden

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
Maximum number of nights
30 nights

Source: Huisvestingsverordening, onderdeel woonruimtevoorraad, Leiden 2024, Artikel 6a · valid from 11 July 2025 · updated on 16 October 2026

Quote from the source
Het verbod, bedoeld in artikel 23a, eerste lid, van de wet is van toepassing op alle woonruimten in de gemeente Leiden die voor toeristische verhuur worden aangeboden.

Toeristenbelasting

Municipality of Leiden

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

Other accommodation
€4.70 per person per night
Campsite
€0.80 per person per night

Source: Verordening op de heffing en invordering van toeristenbelasting Leiden 2026, Artikel 6 · valid from 20 December 2025 · updated on 16 October 2026

Quote from the source
Het tarief bedraagt per overnachting € 4,70 per persoon.

Alterations and use

Splitsen en omzetten

Municipality of Leiden

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

Conversion
Permit required, only in designated areas
Creating additional homes
Permit required, only in designated areas

Only applies in designated areas.

Source: Huisvestingsverordening, onderdeel woonruimtevoorraad, Leiden 2024, Artikel 2 · valid from 11 July 2025 · updated on 16 October 2026

Quote from the source
De verboden, bedoeld in artikel 21, eerste lid, onder c, d en e, van de wet, zijn van toepassing op alle woonruimten gelegen in een op de kaartbijlage bij deze verordening aangewezen buurt, waar dit in verband met het behoud van de leefbaarheid van de woonomgeving noodzakelijk is.

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 Leiden

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 Leiden

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

QuestionIn Leiden
May you let short term?Allowed, with registration or notification
How many nights a year may you let short term?30 nights
How much tourist tax do you pay per night?€4.70 per person per night
Do you need a permit to let?In part of the municipality
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?0.1053% 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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