I have a holiday home in the Netherlands and live in another country - do I have to pay tax?
Yes, even if you do not live in the Netherlands.
In the Netherlands, you pay transfer tax, income tax and property tax for your holiday home. How this works differs per type of tax.
Transfer tax is paid at the moment you buy the holiday home
You pay 8% of the purchase price of the holiday home. How you pay depends on how you became owner.
Did you have a notarial deed drawn up? Then you don't have to do anything. The notary will file a tax return for you and will also pay the transfer tax on your behalf.
Have you not had a notarial deed drawn up, you will need to file your own tax return and pay the transfer tax yourself.
You have to file the transfer tax return within 1 month after you became the owner of the holiday home. You can request the tax return form from the Tax Information Line.
Even when living abroad you must pay income tax on your holiday home in the Netherlands.
You pay income tax on your holiday home in the Netherlands. Even if you live abroad.
You file an online tax return as a non-resident taxpayer. How does this work? Please read more on page I have been living abroad for the whole tax year – how to sign in to file my return?.
In the tax return, you fill in the details of your holiday home, such as the address and the WOZ value. You will receive the WOZ value from the municipality where your holiday home is located.
How much income tax do you pay?
This depends on your income, on the WOZ value and on any debt on your holiday home. Fill in the declaration form and we will calculate it for you.
You owe property tax (OZB) to your municipality
You will receive a message about this from the municipality where your holiday home is located.
How much property tax do you owe?
This differs per municipality. It is a percentage of the WOZ value of your home. Municipalities set this percentage each year.