6 rules of its own

Property rules in Amsterdam

What applies in Amsterdam 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 Amsterdam

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

  • 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 Amsterdam

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
0.0527% of the WOZ-waarde
Not a home
0.2525% of the WOZ-waarde
Not a home
0.1832% of the WOZ-waarde

Source: Verordening Onroerendezaakbelastingen 2007, Artikel 5 · valid from 20 December 2025 · updated on 16 October 2026

Quote from the source
Het percentage bedraagt: a. de gebruikersbelasting voor onroerende zaken die niet in hoofdzaak tot woning dienen: 0,1832 % b. Bij de eigenarenbelasting: 1° voor onroerende zaken die in hoofdzaak tot woning dienen: 0,0527% 2º voor onroerende zaken die niet in hoofdzaak tot woning dienen: 0,2525 %

Rioolheffing

Municipality of Amsterdam

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

Owner
€192.04 per year

Source: Verordening Amsterdamse Rioolheffing, Artikel 6 · valid from 22 November 2025 · updated on 16 October 2026

Quote from the source
Het tarief voor het eigenarendeel van de rioolheffing van deze verordening bedraagt in de volgende belastingjaren de daaropvolgende bedragen: - a. 2026 € 192,04

Letting

Boetes Wet goed verhuurderschap

Municipality of Amsterdam

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

Fine, private landlord
€15,000 per violationWith intent or gross negligence, the fine can rise to 200% of this amount.For a repeat offence the fine can rise to 300% of this amount.
Fine, landlord with a company
€25,000 per violationWith intent or gross negligence, the fine can rise to 200% of this amount.For a repeat offence the fine can rise to 300% of this amount.

Source: Beleidsregel bestuurlijke boetes Goed verhuurderschap, Artikel 4 · valid from 15 February 2025 · updated on 16 October 2026

Quote from the source
Ingeval van recidive worden de boetenormbedragen onder het eerste en het tweede lid verhoogd met 200%.
  • 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

Toeristenbelasting

Municipality of Amsterdam

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

Percentage of the price
12.5% of the price per night

Source: Verordening Toeristenbelasting 2024, Artikel 5 · valid from 21 November 2023 · updated on 16 October 2026

Quote from the source
De belasting bedraagt per overnachting 12,5 procent van de vergoeding bedoeld in artikel 4 van deze Verordening.

Alterations and use

Splitsen en omzetten

Municipality of Amsterdam

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

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

Only applies in designated areas.

Source: Huisvestingsverordening Amsterdam 2024, Artikel 3.1.1 · valid from 1 January 2026 · updated on 16 October 2026

Quote from the source
Als woonruimten waarvoor de vergunningplicht geldt als bedoeld in artikel 21, onderdelen a, b, c en e van de Huisvestingswet zijn alle woonruimten in de gemeente Amsterdam aangewezen.

Onttrekken en samenvoegen

Municipality of Amsterdam

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

Withdrawal
Permit required, everywhere
Merging
Permit required, everywhere

Source: Huisvestingsverordening Amsterdam 2024, Artikel 1 · valid from 1 January 2026 · updated on 16 October 2026

Quote from the source
Voorraadvergunningen: vergunningen in de zin van artikel 21 van de Huisvestingswet;

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 Amsterdam

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 Amsterdam

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

QuestionIn Amsterdam
May you let short term?Not researched
How many nights a year may you let short term?Not researched
How much tourist tax do you pay per night?12.5% of the price 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?Not researched
What is the OZB rate?0.0527% of the WOZ-waarde
Do you need a permit to split a home or let rooms?In the whole 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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