Buyer’s costs (kosten koper): which costs do you pay when buying a home?

When buying an existing home, buyer’s costs (kosten koper) strictly means that you pay the property transfer tax and the cost of the notarial deed of transfer. But to determine how much of your own money you need, you must also account for financing costs, buying guidance and personal expenses.

So do not use one standard percentage on top of the purchase price. The costs vary too much depending on the home, mortgage and buyer. A budget with separate items gives you a more reliable picture.

1. Costs of transferring ownership

These are the buyer’s costs in the strict sense. They relate to legally transferring the home into your name.

Property transfer tax

If you buy a home that you will live in yourself for the long term, you will normally pay 2% property transfer tax in 2026. The tax is calculated on the value of the home. This is usually the purchase price, but a different value may apply if the market value differs.

Are you an adult but under the age of 35 on the date of the notarial transfer? You may be eligible for the one-off exemption for first-time buyers. In 2026, the value of the home may not exceed €555,000. You must live in the home yourself for the long term and you must not have used the exemption before.

If you buy together, each buyer is assessed separately to determine whether they meet the personal conditions. If one buyer qualifies and the other does not, the exemption only applies to the ownership share of the buyer who qualifies. However, the value limit applies to the value of the entire home.

Deed of transfer and Kadaster

The notary prepares the deed of transfer and registers the transfer of ownership with the Kadaster. Ask for a quote that lists the notary’s fees, Kadaster fees and any additional work separately. The cost of the deed of transfer is not deductible for income tax purposes.

2. Financing and buying guidance

These expenses are also often referred to as buyer’s costs, but they are separate from the transfer of ownership. Which items apply to you depends on how you buy and finance the home.

• Mortgage advice and arrangement: the costs of receiving advice about and arranging your mortgage.
• Mortgage deed: the notary records the lender’s mortgage right and registers it with the Kadaster.
• Valuation: the lender usually requires a valuation report to establish the value of the home.
• Buying agent: the costs of guidance with matters including research, viewings, bidding and negotiations.
• Building survey: the costs of identifying defects and expected repair or maintenance expenses.
• NHG: if you take out a mortgage with Nationale Hypotheek Garantie, you pay a one-off guarantee fee.
• Bank guarantee: for a fee, the bank can guarantee the deposit.

In 2026, the NHG limit is €470,000. If all the additional borrowing available for this purpose is spent on permitted energy-saving measures, the limit is €498,200. In 2026, the one-off guarantee fee is 0.4% of the amount borrowed.

Which costs are tax-deductible?

Subject to certain conditions, you can deduct costs incurred directly to obtain your owner-occupied home loan once, in the tax return for the year in which you paid them. Examples include mortgage advice and arrangement, the mortgage deed, the valuation for the loan and the costs of NHG.

Property transfer tax, the deed of transfer, the buying agent, the pre-purchase building survey and the bank guarantee are among the costs that are not deductible. For a valuation or building survey, the purpose of the instruction may determine its tax treatment: a survey for your purchase decision is treated differently for tax purposes from a survey required for the mortgage or NHG.

Deductible does not mean that you do not have to pay the bill. You must pay the costs yourself first. The eventual tax benefit depends on your personal tax situation. So do not subtract an expected tax refund from the money you need to have available before or at the transfer.

3. Personal expenses and your financial buffer

Not all expenses are part of the official buyer’s costs, but they do determine whether your purchase is financially feasible. Consider moving, furnishing, painting, immediately necessary maintenance, renovation and any period of double housing costs.

Also keep money aside for unexpected costs. Do not automatically use all your savings for the purchase price and buying costs. A building survey reduces uncertainty, but it does not rule out unexpected expenses after you receive the keys.

Include future owner’s costs in your monthly budget as well. Examples include maintenance, buildings insurance, municipal taxes, a VvE contribution and, if applicable, leasehold (erfpacht). These are not one-off transfer costs, but they do affect what you can responsibly afford each month.

How much of your own money do you need?

Your maximum mortgage depends on your income, financial commitments and the appraised value of the home. In principle, you can borrow up to 100% of the appraised value. If your purchase price is higher than the appraised value, you must pay the difference yourself. Keep this in mind when deciding how much to bid on a home.

Build your budget using these items:

1. The difference between the purchase price and the mortgage you can actually obtain.
2. The property transfer tax and the cost of the deed of transfer.
3. All costs for the mortgage, valuation and any NHG.
4. The costs of buying guidance and a building survey.
5. Expenses for moving, furnishing, maintenance and renovation.
6. The financial buffer you want to keep after the purchase.

For each item, enter a current quote or an amount from your purchase and financing documents. This prevents an average or outdated rate from making your budget too optimistic.

Deposit or bank guarantee

The purchase agreement usually states that you must provide security for your obligations. The deposit is often 10% of the purchase price, but a different amount may have been agreed. You can transfer the amount to the notary or arrange for a bank guarantee to be issued.

A deposit that you transfer is not an additional purchase price. If the purchase goes ahead, the amount is included in the financial settlement. However, you may need to have the money available before the transfer. You pay a separate fee for a bank guarantee. Always check the amount, deadline and conditions in your purchase agreement.

What about a newly built home?

You usually buy a newly built home free of transfer costs. The costs of transferring ownership are generally included in the purchase price, and you normally do not pay property transfer tax. That does not mean there are no additional costs.

Mortgage advice, the mortgage deed, any NHG, construction interest, upgrades, a completion inspection, moving and furnishing may still be charged separately to you. Check the exact allocation of costs in the purchase and construction agreement and include a buffer for a newly built home as well.