5 rules of its own

Property rules in Houten

What applies in Houten 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 Houten

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 Houten

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
0.0947% of the WOZ-waarde
Not a home
0.3172% of the WOZ-waarde
Not a home
0.2477% of the WOZ-waarde

Source: Verordening op de heffing en invordering van de onroerende-zaakbelastingen 2026, Artikel 5 · valid from 23 December 2025 · updated on 16 October 2026

Quote from the source
Het tarief van de belasting bedraagt een percentage van de heffingsmaatstaf. Het percentage bedraagt voor: de gebruikersbelasting 0,24773% bij de eigenarenbelasting voor onroerende zaken die in hoofdzaak tot woning dienen 0,09473% voor onroerende zaken die niet in hoofdzaak tot woning dienen 0,31724%.

Rioolheffing

Municipality of Houten

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

Home
from €110.88 per yearDepends on the size of the household.
Not a home
0.0499% of the WOZ-waarde

Source: Verordening op de heffing en invordering van de rioolheffing 2026, Artikel 6 · valid from 23 December 2025 · updated on 16 October 2026

Quote from the source
De belasting als bedoeld in artikel 5, eerste lid bedraagt voor een perceel dat wordt gebruikt door een particulier huishouden, bestaande uit: één persoon € 110,88 per belastingjaar; twee of meer personen € 188,52 per belastingjaar.

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

Toeristenbelasting

Municipality of Houten

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
5.2% of the price per night

Source: Verordening op de heffing en invordering van de toeristenbelasting 2026, Artikel 5 · valid from 23 December 2025 · updated on 16 October 2026

Quote from the source
De belasting bedraagt 5,2% van de in artikel 4 bedoelde vergoeding.

Alterations and use

Splitsen en omzetten

Municipality of Houten

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

Only applies in designated areas.

Source: Huisvestingsverordening Regio Utrecht 2023, gemeente Houten, Artikel 57 · valid from 21 November 2024 · updated on 15 October 2026

Quote from the source
Het recht op een in het eerste lid aangewezen gebouw mag niet zonder kadastrale splitsingsvergunning van burgemeester en wethouders worden gesplitst in appartementsrechten als bedoeld in artikel 106, eerste en vierde lid van boek 5 van het Burgerlijk Wetboek, indien een of meer appartementsrechten de bevoegdheid omvatten tot het gebruik van een of meer gedeelten van het gebouw als woonruimte.

Onttrekken en samenvoegen

Municipality of Houten

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 Regio Utrecht 2023, gemeente Houten, Artikel 76 · valid from 21 November 2024 · updated on 16 October 2026

Quote from the source
Onttrekken en samenvoegen van woonruimte, het omzetten van zelfstandige woonruimte, woonvorming zonder vergunning en splitsing

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 Houten

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 Houten

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

QuestionIn Houten
May you let short term?Not found in the source
How many nights a year may you let short term?Not found in the source
How much tourist tax do you pay per night?5.2% 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 found in the source
What is the OZB rate?0.0947% 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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