5 rules of its own

Property rules in Middelburg

What applies in Middelburg 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 Middelburg

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 Middelburg

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
0.0984% of the WOZ-waarde
Not a home
0.3717% of the WOZ-waarde
Not a home
0.2988% of the WOZ-waarde

Source: VERORDENING OP DE HEFFING EN INVORDERING VAN ONROERENDE-ZAAKBELASTINGEN MIDDELBURG 2026, Artikel 5 · valid from 24 December 2025 · updated on 15 October 2026

Quote from the source
Het percentage bedraagt voor: a. de gebruikersbelasting 0,2988% b. de eigenarenbelasting 1. voor onroerende zaken die in hoofdzaak tot woning dienen 0,0984% 2. voor onroerende zaken die niet in hoofdzaak tot woning dienen 0,3717%

Rioolheffing

Municipality of Middelburg

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

Owner
€179.63 per year
User
€67.11 per year

Source: VERORDENING OP DE HEFFING EN INVORDERING VAN RIOOLHEFFING MIDDELBURG 2026, Artikel 6 · valid from 24 December 2025 · updated on 16 October 2026

Quote from the source
Het eigenarendeel bedraagt per perceel € 179,63

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 Middelburg

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, only in designated areas
Holiday home
30 nights
Bed and breakfast
Permit required, everywhere

Source: HUISVESTINGSVERORDENING GEMEENTE MIDDELBURG 2026, Artikel 11 · valid from 1 January 2026 · updated on 16 October 2026

Quote from the source
Het is verboden woonruimte aan te bieden voor alle vormen van toeristische verhuur van woonruimte zonder daarbij het registratienummer van de woonruimte te vermelden, bedoeld in artikel 23a, eerste lid, van de wet.

Toeristenbelasting

Municipality of Middelburg

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

Per person per night
€3.05 per person per night
Other accommodation
€1.99 per person per night

Source: VERORDENING OP DE HEFFING EN INVORDERING VAN TOERISTENBELASTING MIDDELBURG 2026, Artikel 6 · valid from 22 December 2025 · updated on 16 October 2026

Quote from the source
Het tarief bedraagt per persoon per overnachting € 3,05

Alterations and use

Splitsen en omzetten

Municipality of Middelburg

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

Creating additional homes
Permit required, everywhere

Source: HUISVESTINGSVERORDENING GEMEENTE MIDDELBURG 2026, Artikel 2 · valid from 1 January 2026 · updated on 16 October 2026

Quote from the source
Het bepaalde in dit hoofdstuk is van toepassing op alle woningen, woonruimten en gebouwen die woonruimten bevatten binnen de gemeente Middelburg tot en met een WOZ-waarde van € 300.000,-.

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 Middelburg

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 Middelburg

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

QuestionIn Middelburg
May you let short term?Allowed, with a permit
How many nights a year may you let short term?30 nights
How much tourist tax do you pay per night?€3.05 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?Not found in the source
What is the OZB rate?0.0984% 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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