Buyer's costs (k.k.) are all additional costs that you as a buyer pay on top of the purchase price: transfer tax, notary, valuation, mortgage advice and possibly an buying agent. As a rule of thumb, expect around 4 to 6% of the purchase price. Are you a first-time buyer using the one-off exemption for transfer tax? Then the largest item falls away and you often end up around 1 to 3%. Below we break down each item and work through a concrete example.
What does 'costs for buyer' (k.k.) versus 'free on name' (v.o.n.) mean?
With a property costs for buyer, the additional purchase costs are for your account. The purchase price is therefore not the whole picture. With free on name (v.o.n.), those costs are already included in the price: you almost always see this with new-build properties. Almost all existing homes are offered costs for buyer, so assume as standard that besides the purchase price you need a buffer for the notary and the tax.
Important to know in advance: you generally cannot finance these costs with your mortgage. You can borrow a maximum of 100% of the property value, so you usually pay the buyer's costs from your own funds.
Which items fall under buyer's costs?
The k.k. consists of a few fixed and a few optional items. These are the components, with current amounts for 2026:
- Transfer tax: 2% of the purchase price if you are going to live there yourself. For buyers aged 18 to 34, a one-off exemption (0%) applies up to a property value of €555,000. For investors and properties where you do not live yourself, the rate since 1 January 2026 is 8%.
- Notary, deed of transfer: for the transfer of ownership. Expect around €900.
- Notary, mortgage deed: only if you take out a mortgage. Expect around €600.
- Land Registry: registration of the deeds, around €150.
- Valuation: a validated valuation report for financing, around €500 to €800.
- Mortgage advice and brokerage: around €2,500 to €3,500.
- NHG fee: with a mortgage with National Mortgage Guarantee, you pay a one-off 0.4% of the mortgage amount.
- Buying agent (optional): around €2,500 to €4,000, or 1 to 2% of the purchase price.
- Structural survey (optional but advisable for older properties): usually a few hundred euros.
- Bank guarantee instead of a deposit: around 1% of the deposit.
What does NOT fall under buyer's costs?
A few expenses are often confused with the k.k., but are separate. The estate agent's commission of the selling agent is paid by the seller, not you. Renovation, furnishing and moving costs are also not part of the k.k.: these are separate costs that you budget for separately. And the monthly mortgage payments are of course not purchase costs. The average mortgage rate for a 10-year fixed term with NHG is around 4% in June 2026.
Which buyer's costs are tax-deductible?
Part of the one-off purchase costs can be deducted in your income tax return, namely the costs related to financing. This makes a significant net difference.
Deductible:
- Mortgage advice and brokerage
- The NHG fee (guarantee fee)
- The mortgage deed at the notary, including the associated Land Registry costs
- The valuation insofar as it is necessary for financing
Not deductible:
- Transfer tax
- The deed of transfer at the notary
- The commission of a buying agent
- The structural survey
Worked example: a property of €470,000
The national median asking price on our own property listings in June 2026 is €470,000. The median is the middle price and gives a fairer picture than the average, which is skewed by expensive outliers (nationally around €539,000). We work through two scenarios for a property of €470,000 with a mortgage of €400,000 with NHG (the NHG cost limit in 2026 is €470,000).
First-time buyer (0% transfer tax)
You are between 18 and 34, will live there yourself and use the first-time buyer exemption. Then you pay no transfer tax.
- Transfer tax: €0
- Notary (transfer + mortgage) and Land Registry: around €1,800
- Valuation: around €650
- Mortgage advice and brokerage: around €3,000
- NHG fee (0.4% of €400,000): €1,600
Total: roughly €7,000, or about 1.5% of the purchase price. A large part of this (advice, NHG, mortgage deed, valuation) is deductible.
Home mover (2% transfer tax)
You do not use the first-time buyer exemption (for example because you are older or have bought a home before) and will live in the property yourself. Then 2% transfer tax applies.
- Transfer tax (2% of €470,000): €9,400
- Notary (transfer + mortgage) and Land Registry: around €1,800
- Valuation: around €650
- Mortgage advice and brokerage: around €3,000
- NHG fee (0.4% of €400,000): €1,600
Total: roughly €16,500, or about 3.5% of the purchase price. If you also hire a buying agent (expect €2,500 to €4,000), you quickly head towards 4 to 5%.
Rule of thumb: expect 4 to 6% of the purchase price in buyer's costs. As a first-time buyer with the exemption, the transfer tax falls away and you often keep well over half of that.
How does this work out in different cities?
Because the transfer tax is a percentage of the purchase price, the buyer's costs scale with local prices. A few median asking prices from our own listings, with the 2% transfer tax for a home mover added:
- Utrecht: median €510,000, 2% transfer tax is €10,200.
- Rotterdam: median €410,000, 2% transfer tax is €8,200.
- Groningen: median €325,000, 2% transfer tax is €6,500.
For a first-time buyer using the exemption, those amounts disappear entirely in all three cities, as long as the property value remains below €555,000. That saves thousands of euros of your own money.
How much can parents gift tax-free in 2026?
Is your own money tight? In 2026, parents can gift €6,908 per year tax-free to a child, and a one-off increased amount of €33,129 (if the child is between 18 and 40) that can be freely spent. The old, much higher gift exemption specifically for the own home no longer exists since 2024, so do not count on that.
Want to calculate your buyer's costs yourself? Start with the purchase price and add the fixed items: notary (around €1,800 with mortgage), valuation, mortgage advice and possibly the NHG fee of 0.4%. Add the transfer tax, 0% if you use the first-time buyer exemption or 2% as a home mover who will live there. Want a buying agent? Then add 1 to 2% extra. This way you almost always end up at that 4 to 6% rule of thumb, or much lower as a first-time buyer. In your budget, already account for the part you will get back later via your tax return. This article is intended as general information and is not financial or tax advice; always have your situation calculated by your mortgage advisor and notary.
Source: own current property listings on Buurtje.nl, median asking prices, June 2026. Asking prices are not transaction prices. Rates and exemptions according to the rules for 2026.
