Welcome to Nivita Makelaars! As your local real estate expert in Leidschenveen and
Ypenburg, we’re here to keep you updated on the most important changes in tax regulations
for buying a home. We’ve summarized the key updates for 2025 in a simple and clear way.
Let’s dive in!
What Are the Key Tax Changes for Home Buyers in 2025?
Increase in the Transfer Tax Exemption Limit for Starters
Great news for young buyers! The threshold for the transfer tax exemption for starters is
increasing to €525,000. If you’re between 18 and 35 years old and meet the conditions, you
won’t pay transfer tax when buying a home up to this amount. A perfect boost for first-time
buyers!
Conditions for the Starter Exemption
To qualify for this exemption, you need to meet the following criteria:
- You are at least 18 and younger than 35 at the time of signing the notarial deed.
- You are buying a home where you will live (the so-called main residence
requirement). - You haven’t used the starter exemption before.
- The value of the property does not exceed €525,000.
Note: Are you buying with someone aged 35 or older? They will pay 2% transfer tax on their
share. Also, you don’t necessarily have to buy your first home to use this exemption.
Convenient, right?
Important: Main Residence Requirement
To use the exemption, the home must be your primary residence. This means you actually live
there and register with the municipality. Using the property as a vacation home or renting it
out? In that case, you’ll pay 10.4% transfer tax. This rate also applies if you’re buying a
home for your child. It’s expected that this rate will decrease to 8% in 2026.
Increase in NHG Limit
In 2025, the limit for the National Mortgage Guarantee (NHG) will increase to €450,000. This
provides buyers with extra security in case of financial difficulties and allows you to secure a
mortgage under more favorable conditions. Planning to invest in energy-saving measures?
You can borrow up to €477,000. Ideal for those seeking a sustainable home!
Benefits of NHG
Discount on your mortgage interest rate.
- Protection against residual debt if you need to sell your home due to unforeseen
circumstances. - Financing options for energy-saving measures.
- Flexible solutions for changing personal situations.
Keep in mind that a one-time 0.4% guarantee fee is required on the total mortgage.
Fortunately, this amount is tax-deductible.
NHG for Seniors
Are you 57 or older? Your (future) pension income will be taken into account when applying
for a mortgage. Thanks to the Senior Moving Scheme, you can often still secure a mortgage,
even if your income decreases.
NHG for Freelancers and Entrepreneurs
Even without a permanent contract or as a self-employed individual, you can benefit from
NHG. Freelancers can have their income calculated based on the past three years, while
entrepreneurs can request an Entrepreneurial Income Statement. This makes home buying
possible for you too.
Abolition of the tax-free gift for purchasing a home
The tax-free gift for purchasing a home was abolished as of January 1, 2024. However, there
are still ways to help your child tax-free. In 2025, you can gift your child €6,713 annually.
Want to give a larger amount? You can, with exemptions of up to €32,195 for general use or
€67,064 for an expensive study.
Important Conditions for Tax-Free Gifting
- Your child must be between 18 and 40 years old.
- Higher amounts are one-time gifts and cannot be combined with the annual exemption.
- For a gift towards an expensive study, it must be documented by a notary and used for the specified education.
Why Choose Nivita Makelaars?
At Nivita Makelaars, we combine our local expertise with personal attention to make your
home-buying experience as smooth as possible. Whether you’re an expat new to The Hague
or a local looking for your dream home, we’re here to guide you every step of the way.
Let’s Turn Your Dream Home into Reality
Do you have questions about the tax rules or want to know how these changes affect your
home-buying journey? Contact us today or visit our office in Leidschenveen The Hague. You
can read more about how we work on the ‘’Step-by-step house purchase plan in The
Hague‘’ page. Together, we’ll make your dream home a reality!