Is the under-35 starter's exemption from transfer tax available to expats?
The transfer-tax exemption for buyers under 35 is widely assumed to be reserved for Dutch nationals or long-term residents, so people who qualify sometimes never look into it. What the rules actually key on, and the conditions that can remove the exemption altogether, decide whether a particular purchase falls inside it.
It is — the exemption is based on age and buyer status, not residency history or visa type. If you're between 18 and 34, buying your first home ever (anywhere, not just in the Netherlands), and moving in as your primary residence, you qualify regardless of how long you've lived here or what permit you hold. The catch is the price cap: for 2026 it's €555,000 (up from €525,000 in 2025) — go a euro over that and the exemption disappears entirely, you don't just pay tax on the excess portion. It's also one-time and lifetime: use it once, and you can't claim it again on a future first-time-buyer basis even if you sell and technically qualify by age again later. The notary handles the paperwork; you'll sign a declaration confirming eligibility as part of the transfer process, so have your first-purchase status straight before signing.