Holiday home in the Netherlands - what about taxes?

In the Netherlands, you pay transfer tax if you buy a holiday home, and income tax and property tax (OZB) if you are the owner.

A holiday home is a 2nd home

This means you don’t live there. It can also concern a cottage or mobile home at a holiday park where, for example, you rent or lease the land.

You pay 10.4% transfer tax on the purchase price

If you had a bill of sale notarised by a notary, the notary will take care of the tax return and payment of the transfer tax for you.

If you didn’t arrange the sale via a notary, you must do the tax return and payment yourself. You must file a transfer tax return within 1 month after you’ve become the owner. The tax return form can be requested at the Tax Information Line.

You pay income tax if you have to file a tax return

You must file a tax return if you received a tax return letter or form from us. Have you not been notified, then you may still have to file a tax return. Read more at Do I have to file a tax return as a non-resident taxpayer?

In your tax return, fill in the details of your holiday home at assets in box 3, such as the address and the WOZ value. Fill in the WOZ value with reference date 1 January from the year before the year of the tax return. You will receive the WOZ value from the municipality where your holiday home is located.

The amount you pay in income tax depends on the WOZ value of your holiday home, and if you have any debt on your holiday home.

Did you buy the holiday home with someone else and are you not the sole owner? In that case, don’t state the full WOZ value and possible debt, but the ownership part of the WOZ value and the debt.

Property tax (OZB) is paid to the municipality

The municipality in which your holiday home is located will inform you about this.

The amount of property tax you pay differs per municipality. The property tax is a percentage of the WOZ value of your home. Municipalities set that percentage every year.