4 rules of its own

Property rules in Midden-Delfland

What applies in Midden-Delfland 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 Midden-Delfland

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 Midden-Delfland

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
0.101% of the WOZ-waarde
Not a home
0.2349% of the WOZ-waarde
Not a home
0.1687% of the WOZ-waarde

Source: Verordening op de heffing en invordering van onroerendezaakbelastingen Midden-Delfland 2026, Artikel 5 · valid from 10 March 2026 · updated on 16 October 2026

Quote from the source
Het tarief bedraagt een percentage van de heffingsmaatstaf: gebruikersbelasting 0,1687% eigenarenbelasting: woningen 0,1010% niet-woningen 0,2349%

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 Midden-Delfland

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

Campsite
€1 per person per night
Per person per night
€1.50 per person per night

Source: Gemeente Midden-Delfland - Verordening op de heffing en invordering van toeristenbelasting Midden-Delfland 2026, Artikel 6 · valid from 30 December 2025 · updated on 16 October 2026

Quote from the source
Het tarief bedraagt per overnachting per persoon: - 1. in een kampeermiddel € 1; 2. in een inrichting die geen kampeermiddel is €1,50; 3. voor overige vormen van tijdelijk verblijf, waaronder particuliere verhuur via digitale platforms, geldt hetzelfde tarief als onder 2.

Alterations and use

Splitsen en omzetten

Municipality of Midden-Delfland

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

Letting rooms
Permit required, everywhere
Creating additional homes
Permit required, everywhere
Splitting
Permit required, everywhere

Source: Huisvestingsverordening Midden-Delfland 2023, Artikel 5:1 · valid from 6 October 2026 · updated on 16 October 2026

Quote from the source
Het is verboden om een woonruimte, zoals benoemd in bijlage III van deze verordening, zonder vergunning van burgemeester en wethouders als bedoeld in artikel 21 van de Huisvestingswet 2014:

Onttrekken en samenvoegen

Municipality of Midden-Delfland

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

Withdrawal
Permit required, everywhere
Merging
Permit required, everywhere

Source: Huisvestingsverordening Midden-Delfland 2023, Artikel 5:1 · valid from 6 October 2026 · updated on 16 October 2026

Quote from the source
Het is verboden om een woonruimte, zoals benoemd in bijlage III van deze verordening, zonder vergunning van burgemeester en wethouders als bedoeld in artikel 21 van de Huisvestingswet 2014: Aan de bestemming te onttrekken, anders dan ten behoeve van de bewoning of het gebruik als kantoor of praktijkruimte door de eigenaar; Samen te voegen met andere woonruimte, ander dan ten behoeve van de bewoning of het gebruik als kantoor of praktijkruimte door de eigenaar;

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 Midden-Delfland

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 Midden-Delfland

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

QuestionIn Midden-Delfland
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?€1.50 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?0.101% 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.

Is something wrong? Report it with your Protiva account. Report a mistake