Since 1 January 2026, several new rules and thresholds have applied to the housing market. The threshold for the first-time buyer transfer tax exemption has increased, the NHG limit has been raised and investors now pay less transfer tax. At the same time, some homebuyers may be able to borrow slightly less, while new maximum rent increases also apply. According to OZQUR Makelaardij, it is therefore more important than ever to know in advance exactly which rules apply to your situation.

First-time buyers can receive an exemption up to €555,000

An important change is the increase in the first-time buyer exemption from transfer tax. Buyers between the ages of 18 and 35 who meet the conditions do not pay transfer tax in 2026 when purchasing a home up to €555,000. In 2025, this threshold was still €525,000.

For other buyers who will live in the property themselves, the regular rate of 2% continues to apply.

NHG limit increases to €470,000

The limit for the National Mortgage Guarantee (NHG) has also been increased. In 2026, a property priced up to €470,000 may qualify for NHG, compared with €450,000 in 2025.

The one-off guarantee fee remains 0.4% of the mortgage amount. An NHG mortgage can provide additional security and may also result in a more favourable interest rate in certain situations.

Mortgage possibilities are changing

Not every buyer can automatically borrow more in 2026. Someone without an increase in income may, due to adjusted mortgage lending standards, be able to borrow approximately €7,000 less on average, although this varies significantly depending on income and personal circumstances.

With an average salary increase, the maximum mortgage may instead be slightly higher. The energy label also continues to affect maximum borrowing capacity.

Lower transfer tax for investors

For investors, landlords and property developers, the transfer tax rate has been reduced from 10.4% to 8%. The measure is intended to make investing in residential property more attractive.

New limits also apply to the rental market. In the private rental sector, rent may increase by a maximum of 4.4% in 2026. For mid-market rental housing, the maximum increase is 6.1%.

How does OZQUR Makelaardij view this?

At OZQUR Makelaardij, we see that changes in regulations can sometimes make a difference of thousands of euros. Just consider the first-time buyer exemption, NHG or the maximum mortgage.

That is why we believe it is wise not to start arranging financing only after a property has been found. We prefer to map out mortgage possibilities, personal funds, monthly costs and relevant schemes in advance. This gives buyers a clearer idea of the price range in which they can responsibly search and make an offer.

For sellers and landlords, it is also important to take changing regulations into account, as these can affect the target group, sales strategy and financial return.

At OZQUR Makelaardij, we help you reach your dream home in 5 steps

01 — Getting acquainted & identifying your housing wishes
We start with you. We get to know you, build trust and clearly identify your housing wishes and most important criteria.

→ Understand first, then search.

02 — Determining your budget & possibilities
Together with the buying agent and financial advisor, we determine your mortgage possibilities, budget and ideal search range.

→ Know what is possible before we start searching.

03 — Viewing together
You focus on how the property feels. We take a critical look at the technical condition, location, possibilities and points of attention.

→ You decide whether it feels like home. We look at the rest.

04 — Determining the value & bidding smartly
We analyse comparable properties that have been sold, discuss the property with the selling agent and assess the expected appraisal value. We then determine the bidding strategy together and submit the offer.

→ Not just bidding, but making a well-founded offer.

05 — From accepted offer to the notary
Offer accepted? We then review the documents and purchase agreement, monitor all important deadlines and guide the entire process through to the notary.

→ We stay in control until you receive the keys.

Yucel Samanci
Buying and selling agent at OZQUR Makelaardij, specialised in purchasing strategy, negotiations and assisting Dutch, Turkish and expat clients.
(5 January 2026)