Selling Property In Netherlands Costs

Selling Property in the Netherlands: A Comprehensive Guide to Costs and Taxes in 2025

I. Executive Summary

Selling property in the Netherlands involves a distinct set of financial considerations that differ significantly from many other countries. While individuals generally do not incur capital gains tax on the sale of their primary residence, sellers must account for various other costs and potential tax implications, particularly if the property is classified as an investment. This report provides a detailed overview of the various expenses and tax obligations a property seller in the Netherlands can expect in 2025, encompassing real estate agent fees, energy label requirements, home preparation costs, and other potential outlays. Understanding these financial aspects and the unique Dutch “Box” tax system is crucial for effective financial planning and maximizing net proceeds from a sale.

II. Understanding Dutch Property Taxation for Sellers

A. Capital Gains Tax: The Dutch Approach

In the Netherlands, a notable distinction in property taxation is the general absence of capital gains tax on the profit generated from selling a primary residence. This means that if an individual sells their main home for a higher price than its acquisition cost, the profit is typically not subject to income tax. This policy can significantly impact the net proceeds for homeowners, as a substantial portion of the sale profit remains with the seller.  

However, this general rule has specific exceptions. If the real estate is classified as a business asset or is part of a trade or business, any capital gains realized from its sale are subject to income tax under Box 1, which applies a progressive tax rate that can reach up to 49.5%. In such cases, purchase and development costs associated with the property are deductible from the capital gains. For corporate entities, capital gains derived from real estate are subject to Dutch corporate income tax (CIT) as business income. The corporate tax rates are 19% for profits up to €200,000 and 25.8% for profits exceeding this threshold. Furthermore, legal entities may, under specific conditions, defer taxation on capital gains by establishing a reinvestment reserve (HIR), provided that reinvestment occurs within three years in a similar business asset.  

A significant implication of this tax framework for individuals selling their primary residence is the asymmetrical treatment of gains and losses. While capital gains are generally exempt from taxation, any losses incurred on the sale of a primary residence by individuals not engaged in a trade or business are typically ignored for tax purposes. This means that sellers cannot deduct such losses against other taxable income. This policy structure, while reducing the tax burden on property appreciation for personal use, places the full financial risk of depreciation directly on the individual, without corresponding tax relief.  

B. Income Tax “Boxes” and Real Estate Classification

The Dutch tax system organizes income and assets into three distinct categories, known as “Boxes,” for taxation purposes. The classification of real estate within these Boxes significantly determines its tax treatment.  

Box 1: Main Residence

A property that serves as an individual’s main residence is categorized under Box 1. For properties financed through a mortgage that adheres to specific conditions, such as a linear or annuity repayment method over a maximum period of 30 years, the homeowner may be eligible for a mortgage interest deduction from their taxable income. Additionally, certain costs directly associated with the property’s purchase, such as notary fees for mortgage registration, may also be deductible.  

A “fixed sum” tax, known as eigenwoningforfait, is also applied to the property based on its official WOZ value (the municipal property valuation used for tax purposes). This fixed sum is considered a form of income and is taxed in Box 1. For homes valued between €75,000 and €1.2 million, this sum is typically 0.35% of the WOZ value, increasing to 2.35% for properties valued above €1.2 million.  

For sellers, understanding Box 1 is particularly relevant if they acquire a new home before selling their current one. Under specific conditions, sellers can declare both properties in Box 1 for a period of up to three years, including the year of purchase, provided the old property is vacant and listed for sale. This temporary arrangement allows for the continued deduction of mortgage interest on the old property, preventing it from being reclassified and taxed under Box 3.  

Box 3: Investment Property (Secondary Properties)

Properties that do not serve as an individual’s main residence, such as second homes, holiday homes, rented properties, or other immovable property, are typically categorized and taxed under Box 3. In this Box, instead of taxing actual capital gains or rental income, the Dutch tax authorities apply a deemed (fictional) return on investment. For the provisional assessment in 2025, the notional return percentage for “Investments and other assets,” which includes real estate, is fixed at 5.88%.  

The calculation method for Box 3 income in 2025 involves several steps:

1. Calculate Taxable Return: This is determined by summing the deemed returns from different asset types. For 2025, the provisional rate for bank balances is 1.44%, while the fixed rate for investments and other assets (including real estate) is 5.88%. From this total, the deemed return on deductible debts, provisionally set at 2.62% for 2025, is subtracted.  
2. Calculate Capital Yield Tax Base: This is the total value of assets minus deductible debts. It is important to note that a threshold of €3,700 per person is deducted from the total debt before calculating the deductible amount.  
3. Calculate Base for Savings and Investments: The capital yield tax base is reduced by the tax-free allowance. For 2025, this allowance is €57,684 per person, or €115,368 for taxpayers with a fiscal partner.  
4. Calculate Share in Capital Yield Tax Base: An individual’s share in the base for savings and investments is divided by the total capital yield tax base, and the result is multiplied by 100, rounded to three decimal points.  
5. Calculate Income from Savings and Investments: The taxable return (from step 1) is multiplied by the percentage share in the capital yield tax base (from step 4).  
6. Calculate Box 3 Tax Payable: The final Box 3 income is multiplied by the Box 3 tax rate, which is 36% in 2025.  

Example Calculation for Box 3 (Individual with various assets and no tax partner):

Consider an individual with:

• €150,000 in savings
• Investments valued at €75,000
• A second home in the Netherlands with a WOZ value of €200,000
• A debt for the second home of €100,000

The calculation would proceed as follows:

• Step 1: Calculate the return per asset type

  • Bank balances: €150,000 × 1.44% = €2,160
  • Investments and other assets (including the second home): (€75,000 + €200,000) = €275,000 × 5.88% = €16,170
  • Deductible debt: The threshold of €3,700 per person is deducted from the debt. So, €100,000 – €3,700 = €96,300.  
  • Return on deductible debts: €96,300 × 2.62% = €2,523.06
  • Taxable return: €2,160 (savings) + €16,170 (investments/real estate) – €2,523.06 (debts) = €15,806.94

• Step 2: Calculate capital yield tax base

  • Assets: €150,000 + €75,000 + €200,000 = €425,000
  • Deductible debts: €96,300
  • Capital yield tax base: €425,000 – €96,300 = €328,700

• Step 3: Calculate the base for savings and investments

  • Tax-free allowance in 2025 is €57,684 per person.
  • Base for savings and investments: €328,700 – €57,684 = €271,016

• Step 4: Calculate share in the capital yield tax base

  • Share: €271,016 ÷ €328,700 × 100 = 82.456%

• Step 5: Calculate income from savings and investments

  • Income from savings and investments: €15,806.94 × 82.456% = €13,030.70

• Step 6: Calculate Box 3 tax payable

  • Tax: 36% × €13,030.70 = €4,691.05  

It is important to note that the current Box 3 regime is transitional. Draft legislation aims to replace it with a new system effective January 1, 2028, which will tax the actual return on investment, possibly as a capital growth tax or a capital gains tax for property and start-up shares. This proposed shift from a deemed return system to an actual return system represents a fundamental change in Dutch tax policy for investment properties. This transition is expected to increase complexity for taxpayers, as they will need to meticulously track actual income and capital gains rather than relying on a simplified hypothetical return. This change could influence investment decisions in real estate, potentially making it less attractive for some investors due to increased administrative burden and direct taxation of profits. It also highlights the dynamic nature of tax legislation, requiring sellers to stay informed about future changes.  

C. Other Relevant Taxes and Levies

Beyond income tax, sellers may encounter other taxes and levies, though some are primarily the buyer’s responsibility.

VAT (Value Added Tax)

As a general rule, the sale of immovable property in the Netherlands is exempt from VAT. However, several exceptions exist where VAT (at a rate of 21%) is applicable:  

• The sale of a building site or a new building within two years after its first occupation is subject to VAT.  
• If a property is not used as a main residence, such as a holiday home or a rented property, its sale is VAT-liable at 21%.  
• Under specific conditions, the supplier and recipient can opt for a VAT-able supply of the property, even after the two-year period.  

A crucial interplay exists between VAT and transfer tax: if VAT is charged on the sale of a newly created building or building site, the transfer of real estate can be exempt from transfer tax. This provision aims to prevent double taxation on the same transaction.  

Transfer Tax (Overdrachtsbelasting)

Transfer tax is primarily the responsibility of the buyer in the Netherlands. These costs are typically categorized as “kosten koper” (buyer’s costs). The rates vary depending on the property’s intended use:  

• A 2% rate applies to residential properties where the buyer intends to use the property as their primary residence.  
• A 10.4% rate applies to other real estate, including residential properties held as second homes or investment properties, and commercial properties.  

While the buyer bears this cost, sellers should be aware of these rates as they directly influence buyer costs and, consequently, the attractiveness of their property in the market. The exemption from transfer tax when VAT is charged is a key consideration for sellers of new builds or specific commercial properties.

Local Taxes (Gemeentelijke Heffingen)

Municipalities in the Netherlands levy various local taxes, which sellers should be aware of, even if the primary liability falls on the owner as of January 1st.

• OZB (Onroerendezaakbelasting – Property Tax): This is an annual property tax levied by municipalities based on the WOZ value of the property. The individual who owns the property on January 1st of the tax year is responsible for paying the OZB for the entire year. For 2025, owners of a home pay 0.0641% of the WOZ value. If a property is sold during the year, the seller technically remains liable for the full year’s OZB. However, it is standard practice for the notary to prorate and settle this amount with the new owner at the time of transfer, with the adjustment reflected in the deed of sale.  
• Rioolheffing (Sewerage Tax): This is a fixed annual amount charged per property connected to the municipal sewage system. Similar to OZB, the person who owns the property on January 1st is liable for the full year’s sewerage charge. The notary typically charges a prorated portion to the new owner during the transfer of ownership. For instance, in The Hague, this charge is €191.15 per property.  

The “January 1st rule” for local taxes like OZB and Rioolheffing means the seller is technically liable for the full year’s tax even if they sell early in the year. However, the common practice of notary-facilitated proration effectively shifts the practical financial burden to the buyer for the portion of the year they own the property. This highlights the crucial role of the notary in Dutch property transactions beyond just legal transfer of ownership. The notary ensures fairness in sharing these annual costs, and sellers should confirm this arrangement with their notary to understand their precise financial obligations.  

III. Real Estate Agent Costs: Navigating Brokerage Fees

Engaging a real estate agent is a common practice when selling property in the Netherlands, as agents handle numerous tasks and can significantly influence the sale’s speed and price.

A. Commission Structures and Averages

Real estate agents in the Netherlands generally employ one of two fee structures: a percentage of the sale price (known as commission or courtage) or a fixed amount. Approximately 76% of agents opt for a percentage-based commission.  

The average commission for a sales real estate agent in the Netherlands is around 1.16% of the property’s sale proceeds, translating to an average of €5,666 for selling a house as of March 2025. Another data point from June 2025 indicates an average of 1.09% or €4,709 for a €432,000 home. These figures typically include VAT and initial start-up costs.  

Commission rates often vary based on the property’s value. The following table illustrates average commission percentages and corresponding euro amounts for different price ranges in 2025:

Table: Average Real Estate Agent Commission by Property Price Range (2025)

These figures demonstrate a tiered structure where the percentage decreases for higher-value properties. This structure indicates that while the absolute euro amount paid to the agent increases with property value, the agent’s relative share of the sale proceeds decreases. When a percentage-based commission is agreed upon, it creates an incentive for the agent to achieve the highest possible sale price for the property.  

Commission rates also exhibit regional variations. For instance, in 2025, Amsterdam real estate agents charge an average of 1.05% (€5,982), The Hague agents charge 1.1% (€5,066), Utrecht agents charge 1.14% (€5,716), Rotterdam agents charge 1.16% (€5,147), and Eindhoven agents charge 1.20% (€5,292).  

Payment for the commission is typically made only after the home has been successfully sold. The notary usually facilitates this payment by deducting the commission directly from the sales proceeds at the time of transfer.  

B. Startup and Marketing Costs

Beyond the commission, real estate agents incur initial expenses to prepare a property for sale, often referred to as startup costs. These costs cover essential preparations for the sales process, including measuring the property, professional photography, creating detailed floor plans, producing video tours, crafting compelling advertisement texts, listing the home on Funda (the most popular housing platform in the Netherlands), designing brochures, and placing a “for sale” sign on the property.  

Typical startup costs for a regular real estate agent range between €300 and €700. While these are often paid upfront before the agent commences work, some real estate agencies may integrate these costs into their commission or advance them, requiring payment only upon a successful sale. The practice of including startup costs within the commission or deferring their payment until sale suggests an alignment with a “no cure, no pay” model for the overall service. This approach reduces the immediate financial burden on the seller and links the agent’s financial interest directly to a successful sale. Sellers should inquire about how startup costs are handled when comparing agents, as this can impact cash flow, especially if the property takes longer to sell.  

C. Internet Real Estate Agents: A Cost-Saving Alternative

For sellers seeking to reduce costs, internet real estate agents offer a more limited service model. These agents typically perform only essential tasks, such as listing the property on Funda, while the seller assumes responsibility for other aspects of the sale, including taking photos, planning and conducting viewings, and writing advertisement texts.  

Internet agents are generally more economical than traditional agents and often charge a fixed fee, which can range from €249 to €2,000. Examples of costs from specific internet agents include Makelaarsland (€1,650), Zelfverkopen.nl (€1,098), and Makelaar1 (€595). Utilizing an internet agent can result in savings of thousands of euros compared to traditional agents, who charge an average commission of 1.38%.  

However, this cost saving comes with a trade-off: internet agents typically require payment upfront, regardless of whether the property is sold. This means they often charge higher “startup costs” that are non-refundable. The choice between a traditional and an internet agent is thus a strategic one, balancing the desire for lower costs against the seller’s willingness and ability to manage significant portions of the sales process, such as viewings and negotiations. If a seller lacks expertise in photography, marketing, or negotiation, the perceived savings might be offset by a lower sale price or a longer time on the market.  

D. Penalties for Switching or Canceling Agents

Sellers should be aware of potential penalties if they decide to switch real estate agents or cancel the sale agreement. Some agents may impose withdrawal fees, which typically range from €1,250 to €1,750. The average withdrawal fee in 2024 was around €750.  

Furthermore, if an exclusivity contract has been signed with the initial agent, both the new and old real estate agent might claim a commission if the house is sold within the contract period. This could lead to the seller incurring a double commission. While many agents operate on a “no cure, no pay” basis for their commission, meaning no fee is paid if the house does not sell , it is crucial to understand that this often applies only to the commission itself. Startup or advertising costs may still be charged regardless of a successful sale. Internet agents, in contrast, typically do not charge withdrawal fees because their costs are paid upfront.  

It is important to distinguish between “cancellation” (opzeggen) and “termination” (ontbinden) of an agent’s contract. Cancellation involves the seller formally withdrawing the service assignment and may incur withdrawal fees. Termination, on the other hand, involves breaking the agreement due to the agent’s fundamental failure to meet their obligations. This requires the seller to provide proof of the agent’s shortcomings and typically avoids withdrawal fees, though incurred costs may still need to be reimbursed. It is important to note that an agent has a “best-efforts obligation,” not a “results obligation”.  

The existence of withdrawal fees and exclusivity clauses, even within “no cure, no pay” commission structures, underscores the critical importance of thoroughly reviewing the real estate agent’s contract before signing. This due diligence protects sellers from unexpected costs if they become dissatisfied with the service or if their personal circumstances necessitate a change in their selling plans. Meticulously understanding clauses related to cancellation, exclusivity, and upfront payments is essential to avoid hidden costs and maintain flexibility throughout the sales process.

E. The Value Proposition of a Real Estate Agent

Despite the significant costs associated with hiring a real estate agent, their services often provide substantial value that can outweigh the fees. Independent research indicates that houses sold with the assistance of an agent achieve an average of 11% more in sale price compared to those sold without an agent. Opting for a top-performing agent, identified through comparison, could potentially increase this gain to 13.5%. For a property valued at €400,000, this could translate to an additional profit of €44,000 to €54,000.  

Beyond financial gains, agents contribute to a faster sale. In 2025, properties sold with an agent are on the market for an average of 29 days, significantly shorter than the 58 days for properties sold without an agent. This efficiency is partly due to agents’ extensive networks and their crucial access to platforms like Funda, which is indispensable for broad market visibility in the Netherlands.  

Selling a house without an agent demands a considerable time investment from the seller, typically ranging from 25 to 65 hours, compared to just 3 to 7 hours when using an agent. The process can also be stressful and complicated for individuals managing it independently. Agents alleviate this burden by handling viewings, negotiations, and administrative tasks.  

Furthermore, real estate agents provide crucial legal and financial protection. They specialize in drafting watertight purchase agreements that include vital protective clauses, such as penalty clauses (e.g., 10% of purchase price if the buyer defaults), age clauses (limiting seller liability for defects due to property age), and exoneration clauses (stating seller’s unawareness of certain defects). These clauses are designed to safeguard the seller against potential legal disputes and financial losses. Agents also offer expert advice on complex legal and financial matters that may arise during a sale, such as those involving divorce, inheritance, or ground lease.  

The evidence suggests that real estate agents often “earn themselves back” through higher sale prices and faster transactions, effectively making their fee an investment rather than merely an expense. This perspective is supported by the fact that the vast majority of Dutch sellers (98% in 2025) choose to work with an agent. Sellers should therefore evaluate agents not solely on their commission rate but also on their proven performance in achieving favorable sale prices and speeds, as well as the comprehensive services they offer, including legal protection and time savings.  

IV. Energy Label: A Mandatory Requirement for Sale

The energy label is a mandatory and significant component of selling property in the Netherlands.

A. Obligation and Significance

It is legally required to possess a valid energy label when selling or renting a home in the Netherlands. This label must also be prominently displayed in any property advertisements, such as listings on Funda.  

The primary purpose of the energy label is to indicate a home’s energy efficiency, categorizing it on a scale from A++++ (most efficient) to G (least efficient). This provides potential buyers with transparent information regarding the property’s energy performance and estimated future energy costs.  

For buyers, a favorable energy label significantly enhances a property’s appeal due to anticipated lower energy bills and improved living comfort. From 2024, the energy label directly influences the maximum mortgage loan buyers can obtain, with potential increases of up to €50,000 for energy-efficient homes. This financial incentive for buyers can, in turn, lead to a higher selling price for properties with better energy ratings. The energy label, while a mandatory compliance cost, has evolved into a strategic asset in the Dutch housing market. Its direct impact on mortgage eligibility and buyer interest means that investing in energy-saving measures and obtaining a superior label can substantially enhance a property’s market value and saleability, effectively transforming a regulatory requirement into a value-adding investment.  

B. Costs of Obtaining an Energy Label

To obtain an energy label, a certified energy advisor must visit the property to assess its energy efficiency. The cost of issuing an energy label varies depending on the advisor and the type of property, generally ranging from €300 to €600. The average price is approximately €375.  

The average costs for obtaining an energy label in 2025, categorized by property type, are as follows:

Table: Average Energy Label Costs by Property Type (2025)

An energy label remains valid for a period of 10 years from its date of issue. The variation in costs by property type indicates that the complexity of the assessment and the time required by the energy advisor are factored into the pricing. Sellers with larger or more complex properties should anticipate and budget for higher expenses accordingly.  

C. Penalties for Non-Compliance

Failure to provide a valid energy label when selling a property can result in a significant fine. As of January 1, 2024, this fine increased to €515. Other sources indicate fines of €435 or €450 for 2025. For companies, the fine amount can be double that for private individuals. The Inspectie Leefomgeving en Transport (ILT) is the government body responsible for enforcing this requirement.  

Beyond financial penalties, the absence of a valid energy label can also lead to delays in the property transfer process at the notary’s office. The fine for non-compliance (€450-€515) is often comparable to, or even higher than, the cost of obtaining an energy label (average €280-€375). This makes it financially illogical to neglect the requirement, as it is almost always more cost-effective to comply than to risk the fine. This policy effectively ensures compliance by making non-compliance financially disadvantageous, reinforcing the mandatory nature of the energy label.  

D. Exemptions from the Energy Label Requirement

While generally mandatory, certain property types are exempt from the energy label requirement:

• Monuments, as designated by Heritage Law, provincial, or municipal ordinances.  
• Temporary buildings with a maximum intended use period of two years.  
• Detached buildings with a user area of 50 square meters or less.  
• Recreational homes used for less than four months per year. However, some sources indicate that an energy label is compulsory for holiday homes if they are sold or rented commercially , suggesting a nuance based on usage or commercial intent.  
• Buildings that do not utilize energy to regulate indoor temperature.  

These specific exemptions are important for sellers to verify, as they could potentially save time and money if their property falls into one of these categories. However, the conflicting information regarding recreational homes suggests that sellers of such properties should seek specific advice to confirm their obligation, as the rules can be nuanced based on the intended use or commercial nature of the sale or rental.

V. Preparing Your Home for Sale: Strategic Investments

Preparing a home for sale can involve various expenses, but these are often strategic investments that can significantly enhance a property’s market appeal and final sale price.

A. Maintenance and Repairs

The condition and styling of a home significantly influence its selling price and the speed of sale. Properties that are well-maintained and professionally styled can yield an average of €25,920 more in sale price.  

General maintenance costs for an average house in the Netherlands are estimated at €300 per month, or €3,600 per year. Consistent, regular maintenance can reduce the need for extensive repairs immediately prior to a sale. However, many homeowners postpone maintenance tasks, making small repairs and restorations often necessary to make a house more attractive to potential buyers. Examples of such minor tasks include replacing laminate flooring, patching holes in walls, securing loose door handles, oiling hinges, and replacing toilet seats. These small costs can accumulate to an average of approximately €1,375.  

More significant expenses can arise from “deferred maintenance” (achterstallig onderhoud), which refers to damage caused by consistently insufficient upkeep, such as serious roof leaks or advanced wood rot in window frames. The average costs for addressing deferred maintenance can be substantial, averaging €10,227. These costs vary considerably based on the house type and its year of construction, as illustrated in the table below:  

Table: Average Deferred Maintenance Costs by House Type and Build Year (in €)

Sellers face a choice: either invest in these repairs themselves or accept a significantly lower selling price for their property. It is also worth noting that government subsidies may be available for certain deferred maintenance projects, particularly those related to energy-saving measures. This table provides a critical cost estimation for sellers, particularly for older properties, highlighting that deferred maintenance can be a substantial expense that directly impacts the sale price. Neglecting maintenance can lead to significant financial penalties at the point of sale, either through direct repair costs or a reduced selling price, underscoring the importance of proactive property upkeep.  

B. Sales Styling (Home Staging)

Sales styling, also known as home staging, involves strategically preparing and presenting a house to maximize its appeal to a broad range of potential buyers. This process is designed to help sell properties faster and can lead to higher offers. A professionally styled home is often valued 10% to 15% higher and can yield an average of 8% or €34,560 more in sale price.  

The costs associated with sales styling vary depending on the extent of the services:

• Basic Sales Styling: Simple adjustments, such as painting walls, decluttering, rearranging furniture, and tailoring the interior to the target audience, average around €830.  
• Professional Sales Styling: This represents a more significant investment, with average costs around €4,120. Professional stylists utilize interior design principles, natural light, spatial layout, color schemes, and home accessories to create a contemporary, warm, and comfortable ambiance.  
• Cost per Square Meter: Professional sales styling typically costs an average of €36 per square meter of living space for homes up to 150m², including VAT.  
• Furniture Rental: If furniture rental is part of the staging, costs will depend on the specific property and the desired furniture, including delivery, installation, and pick-up fees.  

The return on investment for professional sales styling is often substantial, typically exceeding 340%. Research indicates that investing €100 in sales styling can have a greater positive effect on the speed of sale than lowering the asking price by €1,000. This data strongly suggests a direct link between professional styling and a significantly higher sale price and faster transaction. The cost of styling is not merely an expense but a direct driver of increased profit and reduced time on the market. Sellers should therefore view sales styling as a strategic tool rather than an optional luxury, as it can unlock additional value and accelerate the sale process, particularly in competitive markets or for properties with challenging interiors.  

VI. Other Potential Seller Expenses

Beyond the primary categories of real estate agent fees, energy labels, and home preparation, sellers may encounter other expenses during the property sale process.

A. Notary Fees

In the Netherlands, the involvement of a notary is mandatory for any property sale to ensure the legal and correct handling of the transfer of ownership. While the buyer typically bears the majority of notary fees, sellers are responsible for specific costs.  

The seller’s primary notary responsibility relates to the Mortgage Cancellation (Discharge) Deed. If the property has an outstanding mortgage, it must be officially canceled (discharged) from the Land Registry upon sale. The notary is responsible for drafting this discharge deed and charges the seller for this service. These fees typically range between €90 and €500 , with some sources specifying a range of €150 to €500. The exact amount can vary depending on the chosen notary and any additional services required.  

The buyer, on the other hand, is generally responsible for the notary fees associated with the Deed of Transfer (akte van levering), which legally transfers property ownership. These costs fall under “kosten koper” (buyer’s costs). The buyer also pays for their own mortgage deed if they are financing the purchase. Overall, buyer-related notary costs can range from €1,000 to €3,000 , with the deed of transfer alone typically costing between €500 and €1,000.  

It is important to note that while the buyer typically pays the bulk of notary fees, the purchase agreement can include specific arrangements for sharing certain notary fees between the buyer and seller. A common misconception is that sellers incur significant notary fees. In reality, the seller’s notary costs are usually minimal, primarily limited to the mortgage cancellation deed, while the buyer bears the majority of these fees for the transfer and their own mortgage. Sellers should budget for the mortgage cancellation fee but understand that the much larger notary fees associated with the property transfer itself are typically the buyer’s responsibility unless otherwise agreed upon.  

B. Kadaster Costs

The Kadaster, or Land Registry, is the official body where property ownership and mortgage registrations are recorded in the Netherlands. When a mortgage is fully repaid upon the sale of a property, its registration must be formally canceled at the Kadaster.  

Sellers do not typically make a separate direct payment to the Kadaster. Instead, the fees for registering the mortgage cancellation (royement) at the Kadaster are usually embedded within the notary’s fee for handling the mortgage discharge deed. For instance, the Kadaster charges €103.50 (KIK) or €181.00 (standard) for mortgage registration in 2025. The overall cost for mortgage cancellation at the Kadaster, managed by the notary, is part of the €90-€500 range mentioned for the notary’s mortgage discharge fee. This clarifies that sellers only need to budget for the single notary fee for mortgage discharge, which implicitly includes the Kadaster costs, simplifying their financial planning.  

C. Legal and Tax Advisory Fees

While a real estate agent handles many aspects of a property sale, complex situations may necessitate additional professional advice from legal and tax experts. This investment can prevent costly mistakes or unforeseen liabilities.

Specialized advice is particularly crucial in the following scenarios:

• International Tax Implications: For non-residents or individuals with international tax obligations, consulting a professional tax advisor is paramount. Such experts can clarify how tax treaties between the Netherlands and other countries might affect capital gains or other income derived from the sale of Dutch property, ensuring compliance and optimizing tax outcomes.  
• Complex Legal Situations: Property sales involving intricate legal circumstances, such as those arising from divorce, inheritance, ground lease arrangements, or specific contractual clauses (e.g., penalty clauses for buyers), may require the expertise of a property lawyer. Legal counsel can ensure that all agreements are legally sound and protect the seller’s interests.  
• Box 3 Taxation: Given the complexities of the Box 3 deemed return system and the upcoming shift to an actual return system from 2028, a specialized tax advisor can provide tailored guidance to navigate these regulations and ensure accurate tax declarations.  
• VAT and Transfer Tax Interplay: For commercial properties or specific scenarios where VAT might apply to the sale, consulting a specialized tax advisor (fiscalist) is highly recommended. These experts can navigate the intricacies of VAT and transfer tax regulations, ensuring proper application and preventing potential double taxation.  

Investing in specialized legal and tax advice for non-standard or complex situations is a critical recommendation. While it represents an additional expense, it can prevent significant financial pitfalls or unforeseen liabilities, potentially saving more money than the advisory fees themselves. This ensures sellers receive accurate, personalized guidance and mitigate risks that a general report cannot fully address.

VII. Tax Deductibility of Selling Costs

Understanding which selling costs are tax-deductible is essential for sellers to optimize their financial position and accurately calculate their net proceeds from a property sale.

A. Costs That Are Tax-Deductible (for the seller)

Certain expenses incurred by the seller during the property sale process may be tax-deductible, reducing their overall tax liability:

• Appraisal Costs: If an appraisal report is obtained to determine the market value of the property, which is often a requirement by mortgage lenders or used to set an accurate asking price, these costs are tax-deductible.  
• Costs for Mortgage Cancellation (Discharge): The notary fees associated with canceling the mortgage registration at the Land Registry, a mandatory step when paying off an outstanding mortgage upon sale, are tax-deductible.  
• Prepayment Penalty for Early Mortgage Repayment: If a penalty is incurred for repaying the mortgage ahead of schedule, for instance, when selling the property, this penalty is tax-deductible. This deductibility also applies if the mortgage is refinanced as part of the sale process.  

Identifying these specific deductible costs is crucial for sellers to optimize their tax position and reduce their overall financial outflow from the sale.

B. Costs That Are Not Tax-Deductible (for the seller)

Conversely, many significant selling costs are not tax-deductible for the seller, meaning these expenses directly reduce the net proceeds from the sale:

• Real Estate Agent Fees: The commission paid to the selling agent for their services is not tax-deductible for income tax purposes.  
• Costs for Obtaining an Energy Label: The expenses incurred to obtain the mandatory definitive energy label for the property are not tax-deductible.  
• Notary Fees for the Purchase Agreement: These fees, which cover the drafting of the purchase agreement, are typically the buyer’s responsibility and are not deductible for the seller.  
• Home Improvements and Maintenance: Generally, expenses for improving or maintaining the home are not tax-deductible. However, it is worth noting that certain energy-saving measures might qualify for government subsidies or loans with favorable terms.  

It is critical for sellers to understand that many significant selling costs, such as agent fees and the energy label, are not tax-deductible. This information is vital for accurate financial planning, as sellers might mistakenly assume all sale-related expenses are deductible. It reinforces the importance of budgeting for these non-reimbursable outlays, as they directly impact the final profit from the sale.

VIII. Conclusion and Recommendations

Selling property in the Netherlands involves a unique financial landscape characterized by the general absence of capital gains tax on primary residences and the distinctive Box 3 system for investment properties. While the direct profit from selling a main home is typically untaxed for individuals, sellers must navigate a range of other costs and potential tax implications.

To optimize the selling process and financial outcomes, the following strategic recommendations are provided:

• Thorough Contract Review: Always meticulously review contracts with real estate agents, paying close attention to clauses related to exclusivity and cancellation fees. Understanding these terms upfront can prevent unexpected costs and maintain flexibility throughout the sales process.
• Strategic Investment in Presentation: View maintenance, repairs, and professional sales styling as strategic investments rather than mere expenses. Data indicates that these efforts can significantly increase the sale price and accelerate the transaction, often yielding a substantial return on investment that outweighs the initial outlay.
• Proactive Energy Label Acquisition: Obtain the mandatory energy label early in the selling process. This is a non-negotiable cost, and delays or non-compliance can lead to fines and transaction hold-ups. Furthermore, a favorable energy label can enhance buyer interest and influence mortgage eligibility, potentially leading to a higher sale price.
• Understand Tax Classifications: Clearly distinguish between the tax implications of selling a main residence (Box 1) versus an investment property (Box 3). This distinction profoundly impacts tax liabilities, particularly with the upcoming changes to the Box 3 regime in 2028, which will shift towards taxing actual returns.
• Budgeting for Seller-Specific Notary Fees: Be aware of and budget for the mortgage cancellation notary fee, which is typically the seller’s only direct notary cost. The larger notary fees associated with the property transfer itself are generally the buyer’s responsibility.
• Seek Professional Advice for Complexities: For non-residents, corporate sales, or any intricate tax or legal scenarios (e.g., inheritance, divorce, specific VAT applications), consulting a specialized tax advisor or property lawyer is paramount. Such expert guidance ensures compliance, mitigates risks, and optimizes financial outcomes in situations that extend beyond general advice.

By proactively addressing these costs and understanding the nuanced tax environment, sellers can navigate the Dutch property market more effectively, ensuring a smoother and more financially advantageous sale