The cost of the valuation varies between agencies and is sometimes negotiable, but in general you can count on paying somewhere between 250 and 1.000 euros, depending on the number of hours the appraiser spends on the report. It’s worth therefore getting quotes from several appraisers at the same time. This cost is tax-deductible.
Technical building inspection (bouwkundige keuring)
Also known as a structural survey or home inspection, a technical building inspection examines the condition of the property you are thinking of purchasing. This gives the buyer peace of mind that they are not buying a property with hidden structural issues. It also gives you an idea of possible maintenance costs you may have to pay in future. The survey costs around 500 euros.
If you are buying an older property, or if the valuation report recommends it, your mortgage provider may require you to have a technical building inspection. If this is the case, then the cost is tax-deductible.
Notary fees
When you buy an existing property in the Netherlands, you will need a notary to draw up a transfer deed (akte van levering), which is a sales contract between you and the seller, and a mortgage deed (hypotheekakte), which is a contract between you and the mortgage lender, that uses your house as collateral for your mortgage.
The notary will charge you fees for drawing up these contracts, usually somewhere between 1.000 and 2.000 euros total.
When you attend a settlement meeting at the notary to complete the property purchase, you may need to pay for an interpreter, if you do not speak Dutch.
Bank guarantee (bankgarantie waarborgsom)
After signing the preliminary purchase contract, you’ll be required to pay the seller a deposit of 10% of the property’s purchase price. If you do not have enough savings to cover this, you can get a bank guarantee to pay the money instead.
A bank guarantee usually costs you 1% of the amount of the guarantee.
NHG fee
NHG (National Mortgage Guarantee) is a type of insurance that will cover the cost of your mortgage repayments, should you become unable to afford them. You can opt to take out a mortgage with a Dutch National Mortgage Guarantee if the value of your home is less than 450.000 euros (in 2025). The NHG mortgage guarantee costs 0,6% of the amount you borrow to purchase the property. You can deduct this cost from your taxable income.
Financing property fees in the Netherlands
If you are going to be purchasing a property in the Netherlands with a mortgage you should note that the closing costs are not usually covered by the loan, which will be up to a maximum of 100% of the purchase price. This means that you will need to have enough equity to cover these closing costs with your own money.
For example, if you were purchasing a property valued at 500.000 euros you would pay closing costs of up to 25.000 euros. These fees cannot be covered by your mortgage, meaning you would need at least 25.000 euros in capital to cover the cost of the sale. This is on top of any equity required as a deposit by your mortgage lender.
Tax relief
However, it’s worth noting that many of the costs listed above are tax deductible, meaning you can deduct them from your taxable income and therefore decrease the amount of tax you pay.
You can find out more on our mortgage tax deductions page, but in a nutshell the following expenses are tax-deductible:
- Mortgage advisor fees
- Cost of valuation
- Notary fees for the mortgage deed
- Cost of applying to the NHG
The following fees are not tax-deductible:
- Property transfer tax
- Real estate agent fee
- Notary fees for the deed of sale
- Bank guarantee costs
Property tax in the Netherlands (OZB)
As a homeowner in the Netherlands, you will also be required to pay property tax (onroerendezaakbelasting - OZB) to the municipality where the property is located. The property tax rate varies depending on the value of the property and its use.
The following groups of people have to pay the property tax:
- The owners of residential buildings
- The owners of non-residential buildings
- The users of non-residential buildings
OZB is calculated by multiplying the property’s WOZ value by the relevant tax rate. Each municipality is free to set its own OZB tax rates, so there is a fair amount of variation across the Netherlands. Below is an example of the rates charged in different municipalities in 2025:
Note that if you are both the owner and the user of a non-residential building, you will pay the OZB tax twice.
OZB is paid once per year, in January. You will receive a tax assessment from your municipality, with information on how to pay. You can usually pay online using iDEAL, via Mijn Belastingen, or via direct debit.
Since OZB is paid for the full year, if you sell your property and move during the year, your notary will settle the OZB payment with the new owner of the property, so that you only pay for the months you owned the property.
Deemed rental value in the Netherlands (eigenwoningforfait)
One small peculiarity of the Dutch system is that anyone who owns their own home has a small percentage of its value added to their taxable income (Box 1 income). This is known as deemed rental value (eigenwoningforfait or EWF). This has the potential to increase the amount of tax you pay, but it’s worth noting that the deemed rental value is usually offset by mortgage interest payment deductions.
The deemed rental value is only paid on the home you live in; it is not paid on any second homes or rental properties you own.
Eigenwoningforfait rates 2025
The EWF is calculated as a percentage of the WOZ value of your home (issued to you by your municipality). The WOZ value is then multiplied by the relevant tax rate to determine the EWF payable.
The EWF tax rates for 2025 are as follows:
EWF tax exemptions
If you have a mortgage, usually your mortgage interest payments (which are tax-deductible) will be higher than the EWF tax. Therefore, you do not pay any EWF tax.
If you have little or no mortgage debt, however, your mortgage interest payments will also be lower. This may mean that your EWF tax is higher than the mortgage interest. In this situation the Belastingdienst gives you a deduction on your EWF tax.
In 2025, 76,67% of the difference between your EWF tax and your deductible costs is exempted, and the rest is added to your income. For example, if your EWF tax is declared as 1.200 euros, while your deductible costs are 1.000 euros, this works out at 200 euros. 80% of this is deducted, meaning that just 40 euros is added to your taxable income.
From 2023, this deduction is slowly being phased out. From 2026, the deduction will be lowered to 73,34%, and thereafter will go down by 3,33% every year until 2048, when the deduction will be completely eliminated.
Additional costs for homebuyers
On top of these taxes and fees, there are some additional costs associated with buying a house that you should factor into your calculations. This includes: