Transfer tax

When you buy real estate, shares in a housing company or other securities or corporate stocks, you must report the purchase by filing a transfer tax return. Transfer tax is self-assessed, self-reported and normally paid by the buyer.

Percentage rates of transfer tax

The table below indicates the percentage rates.

Real estate and buildings

Examples of real estate include a specific lot, and any house or other building located there – and a subdivision of land with a summer house located on it, or just a building without the land.

 3%

Shares in a housing company, shares in a real estate company

These shares may be for an apartment/flat in a residential building; they may also be for an office, a stall in a parking structure, a storage facility, a golf course membership, a mooring space for a boat, or a leisure house.

 1,5%

Shares other than housing-company and real-estate-company shares

These shares are corporate stock in a limited-liability company, i.e. shares in a business enterprise that you have bought outside the Stock Exchange. Example: shares in a telephone company.

 1.5%

Use the calculator to make an estimate of your transfer tax

What kind of property is exempt from transfer tax?  

For example, no transfer tax is payable on:

  • Your very first apartment or house, for which you signed the purchase contract before 1 January 2024, if you meet certain conditions (you must still file the transfer tax return)
  • Purchases of property with the amount of tax less than €10 (you must still file the return)
  • Purchases of a dwelling under the right-of-occupancy scheme
  • Purchases of shares, other securities on the Stock Exchange
  • Receipts of property when it is given to you as a gift or by last will and testament
  • Property that you have inherited or been given as a result of a division of matrimonial property if you have not paid for it with other than the distributable assets
  • Shares you buy in a limited-liability company’s offering of its stock

Transfer tax — other pages

Page last updated 12/17/2024