Buying or selling around 1 January 2027
Wait until January or go ahead now? Buyers and sellers ask us this every day. A few rules that affect the housing market change on 1 January 2027, and they do not all pull the same way. The most important one: first-time buyers under 35 pay no transfer tax up to a purchase price of € 615,000, instead of € 555,000. What counts is the date of transfer at the notary.
What changes on 1 January 2027
| Subject | 2026 | From 1 January 2027 | Status |
|---|---|---|---|
| First-time buyer exemption, buyer aged 18 to 35, first purchase, own occupation | 0% up to € 555,000 | 0% up to € 615,000 | Adopted |
| Transfer tax, own occupation | 2% | 2% | Unchanged |
| Transfer tax, not own occupation (rental, second home) | 8% | 7% | Proposal, 2027 Tax Plan |
| NHG limit (national mortgage guarantee) | € 470,000 | € 500,000, with energy saving measures € 530,000 | Announced by NHG |
| Maximum mortgage interest deduction | 37.56% | 38.16% | Proposal, 2027 Tax Plan |
| Net metering for solar panels | Still applies | Ends | Adopted |
Where the new limit makes the difference
The first-time buyer exemption is all or nothing. One euro over the limit and you pay 2% on the full price, not just on the part above it. So the higher limit only matters for a purchase price between € 555,000 and € 615,000. A large part of Amsterdam's supply sits in that band: the median sale price in the second quarter of 2026 was around € 588,000 (NVM).
| Purchase price | Transfer in 2026 | Transfer from 1 January 2027 |
|---|---|---|
| € 540,000 | € 0 | € 0 |
| € 580,000 | € 11,600 | € 0 |
| € 600,000 | € 12,000 | € 0 |
| € 640,000 | € 12,800 | € 12,800 |
For a buyer aged 18 to 35, buying for the first time, who will live in the home.
If you are buying, or if you are selling
Plan the transfer, not just the offer
- If you are a first-time buyer and the price is between € 555,000 and € 615,000, a transfer in January saves € 11,100 to € 12,300. You can make an offer now and agree a January transfer date in the purchase agreement.
- If you turn 35 in the coming months, it works the other way. Then you want the transfer before your birthday.
- Interest rates rose this year. Waiting for lower tax can be partly offset by a higher monthly payment. Have it calculated for your own situation.
- The higher NHG limit of € 500,000 brings NHG within reach for more homes, and with it often a lower rate.
Know what your buyer is calculating
- If your asking price is between € 555,000 and € 615,000, expect offers from November asking for a January transfer. Decide in advance whether that works for you.
- Investors are counting too: if the proposed 7% rate goes ahead, a transfer after 1 January saves them one percentage point.
- If your home has solar panels, they are worth more to a buyer in December than in February. Net metering ends on 1 January. Mention the panels in your listing now.
- Buyers' budgets are smaller than in spring because of higher rates. An asking price based on this autumn's figures works better than a comparison with what the neighbours got in April.
What buyers and sellers ask us now
Does the date of my offer count, or the date at the notary?
The date of transfer at the notary. That is when the transfer tax is paid, and the rules of that moment apply. A purchase agreement signed in December with a transfer in January falls under the € 615,000 limit.
We are buying together and one of us is over 35. How does that work?
The exemption applies per buyer. If you buy together, half each, and one of you is 35 or older, that person pays 2% on their half. The other buyer is exempt, provided they meet the conditions.
I turn 35 soon. What now?
You must be under 35 on the day of transfer. If your birthday falls before 1 January, the € 555,000 limit still applies to you. If it falls in the new year, plan the transfer before your birthday. We arrange this when you make an offer, so the purchase agreement is right.
What does this mean for me as a seller?
If your asking price is between € 555,000 and € 615,000, expect offers from first-time buyers asking for a transfer in January. That is not a difficult buyer, that is a buyer doing the maths. We discuss with you in advance whether a later transfer suits you, for example if you are buying another home yourself.
Is transfer tax going down for investors?
The government proposes to lower the rate for homes you will not live in yourself, such as a second home or a rental, from 8% to 7%. This is part of the 2027 Tax Plan and is not yet final. The 2% rate for owner-occupiers stays the same.
How much can I borrow now?
The average ten-year fixed rate with NHG was 4.49% on 11 October 2026. Our mortgage adviser partner HONK can tell you within one conversation what you can borrow, in English if you prefer.
Before or after 1 January, we work it out with you
Whether you are buying or selling, in a short conversation we set out what the transfer date means in your situation, and how to arrange it in your offer or purchase agreement.
Updated on 18 October 2026. Proposals in the 2027 Tax Plan still need approval from both houses of parliament and may change. This is not tax or financial advice.