The general transfer tax rate of 10.4% will be reduced to 8% for homes not in owner-occupied use as of Jan. 1, 2026. This rate reduction does not apply to commercial properties. For homes that are owner-occupied, the transfer tax rate will remain at 2% - under the conditions already in place for this purpose. For first-time buyers under 35 years of age, the one-time exemption from transfer tax will continue to apply - under the conditions already in force for this purpose.
Note! This reduction has not yet been included in a concrete bill, but will be included in a bill to be introduced at a later date (envisaged in October 2024).