Since 1 January 2027, the Dutch real estate transfer tax on residential property held as investment has been reduced from 8% to 7%, aimed at boosting rental housing supply. The 7% rate applies only to property that, at transfer, is by its nature suited for residential use. It extends to appurtenances (aanhorigheden) acquired alongside a dwelling (such as parking space, garage box, etc.), provided these belong to, are used by the occupant of, and are subservient to the dwelling. Properties where at least 90% of the floor area is residential qualify in full for the reduced rate. Properties that are not yet residential in nature at the time of acquisition (even if slated for conversion into housing afterwards) do not benefit from the reduced rate.