Province in Netherlands

Property rules in Drenthe

What applies in Drenthe 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.

12 of 12municipalities researched

12municipalities with rules of their own

5rules for the whole province

As of 17 October 2026. A municipality counts as researched once we have read its bylaws.

What applies across Drenthe

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
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

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

Selling

Verkoopwinst in box 3National
Full 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 force
Full rule and source

Compare the municipalities in Drenthe

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.

Question	Answer known	Not found	Not researched
May you let short term?	0	4	8
How many nights a year may you let short term?	0	4	8
How much tourist tax do you pay per night?	11	0	1
Do you need a permit to let?	0	4	8
Is the level of the rent regulated?	12	0	0
How much transfer tax do you pay?	12	0	0
How much VAT do you pay on a new home?	12	0	0
Is there buy-to-let protection?	2	2	8
What is the OZB rate?	12	0	0
Do you need a permit to split a home or let rooms?	0	4	8
Do you pay tax on the gain when you sell?	12	0	0

Onroerendezaakbelasting (OZB)12 municipalities
Toeristenbelasting11 municipalities
Rioolheffing6 municipalities
Opkoopbescherming2 municipalities
Boetes Wet goed verhuurderschap1 municipality

Municipalities in Drenthe

12 municipalities. A municipality with its own rules has its own page.

Aa en Hunze3 rules of its own
Assen3 rules of its own
Borger-Odoorn2 rules of its own
Coevorden2 rules of its own
De Wolden3 rules of its own
Emmen3 rules of its own
Hoogeveen3 rules of its own
Meppel2 rules of its own
Midden-Drenthe3 rules of its own
Noordenveld3 rules of its own
Tynaarlo3 rules of its own
Westerveld2 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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