Buying a home in 2027 brings three changes. Buyers of a second home or investment property would pay 7% transfer tax instead of 8%, and the starters' exemption limit rises from €555,000 to €615,000. The NHG limit and lending standards for 2027 follow this autumn. Only the 7% rate is still a proposal.
With the average existing home selling for €503,523 in August 2026, according to CBS, these limits determine whether many first-time buyers pay transfer tax at all. This article sets out what is known for 2027, what is still to be announced, and what to check before you make an offer.
Transfer tax in 2027
Transfer tax (overdrachtsbelasting) is paid by the buyer when a home changes hands. According to the Rijksoverheid, the cabinet wants to lower the rate for buyers who will not live in the home themselves from 8% to 7% in 2027. That applies to investors, but also to anyone buying a second home or holiday home.
First-time buyers aged 18 and under 35 pay no transfer tax on a home up to €555,000 in 2026, provided they will live in it themselves. For 2027 that limit has already been set at €615,000, as ABN AMRO also notes. Check the price against the limit before you sign, because above it you pay 2% transfer tax on the full price.
NHG and lending standards for 2027
The National Mortgage Guarantee (NHG) limit for 2026 is €470,000, or €498,200 if you include energy-saving measures, according to the Rijksoverheid. The limit is reset each year based on house prices, and last year the new amount was announced on 8 October. The 2027 limit has not been published yet, so buyers who need NHG should wait for it before fixing their budget.
The lending standards, which determine how much you can borrow on your income, are also set each autumn. The standards for 2026 were published by the Rijksoverheid at the end of October 2025, and the 2027 standards are expected around the same time. A higher income norm or a different rule for energy-efficient homes can change your maximum mortgage by several thousand euros.
Mortgage interest deduction in 2027
The deduction for mortgage interest is capped at a maximum rate, which the government sets each year equal to the rate of the second income tax bracket. In 2026 that is 37.56%, and under the Belastingplan 2027 the cap rises to 38.16%, in line with the second bracket. If parliament adopts the plan, that slightly lowers your net monthly costs.
How much you put in yourself matters as much as these rules, and our article on putting your own money into a mortgageexplains why that often yields more than the interest rate suggests. After you buy, your loan-to-value ratio determines the risk class of your interest rate, so it is worth following as prices and your debt change.
How Gylder fits in
Gylder (gylder.nl) is a net worth tracker, not a budgeting app. After you buy, you add your home with its purchase price and your mortgage with its loan parts. Gylder then keeps your home equity up to date between valuations using an official house-price index for your area.
What this doesn't tell you
The 7% rate is a proposal that parliament still has to approve, and the NHG limit and lending standards for 2027 have not been published yet. Your own borrowing capacity depends on your income, other debts and the home's energy label. This article is general information, not mortgage advice, and a mortgage adviser can calculate your own situation.
Frequently asked questions
How much transfer tax do I pay on a second home in 2027? If the Belastingplan 2027 is adopted, 7% instead of 8%.
What is the starters' exemption limit in 2027? In 2026 the limit is €555,000, and for 2027 it has been set at €615,000.
What is the NHG limit in 2027? It has not been published yet. In 2026 the limit is €470,000, or €498,200 with energy-saving measures.
When are the mortgage lending standards for 2027 published? They are usually published in the autumn, and the 2026 standards were published at the end of October 2025.